FRONT COVER -- GLOBALIZATION AND CONTEXTUAL FACTORS IN ACCOUNTING: THE CASE OF GERMANY -- COPYRIGHT PAGE -- CONTENTS -- LIST OF TABLES -- LIST OF ABBREVIATIONS -- INTRODUCTION -- REFERENCE -- 1. GLOBALIZATION AND ACCOUNTING CONVERGENCE - OVERVIEW -- INTRODUCTION -- GLOBALIZATION AND ACCOUNTING CONVERGENCE - BACKGROUND AND RELEVANT DEFINITIONS -- AIM AND OBJECTIVES -- METHODOLOGY -- CONTRIBUTIONS -- NOTES -- 2. A CRITIQUE OF GRAY'S FRAMEWORK ON ACCOUNTING VALUES USING GERMANY AS A CASE STUDY -- INTRODUCTION -- GRAY'S THEORETICAL FRAMEWORK OF ACCOUNTING VALUES -- CRITICISMS OF GRAY'S MODEL OF ACCOUNTING VALUES AND ITS SUBSEQUENT APPLICATION -- GERMANY'S ACCOUNTING MODEL: GRAY'S ACCOUNTING VALUES APPLIED -- THE LEGITIMACY OF ''SECRECY'' IN FINANCIAL DISCLOSURE -- DISCUSSION AND CONCLUSION -- NOTES -- 3. ADOPTION OF IFRS IN GERMANY: A NEO-INSTITUTIONAL ANALYSIS -- INTRODUCTION -- THE RELEVANCE OF INSTITUTIONAL THEORY IN ACCOUNTING -- DEVELOPMENT AND LEGITIMACY OF THE GERMAN ACCOUNTING MODEL -- ADOPTION OF IFRS AND ISOMORPHISM -- DISCUSSION AND CONCLUSIONS -- NOTES -- 4. THE INFLUENCE OF POWER AND LEGITIMACY ON GERMAN ATTITUDES TOWARD THE IASB AND THE PROMOTION OF PROFESSIONAL JUDGMENTS -- INTRODUCTION -- PREVIOUS RESEARCH ON LEGITIMACY PERCEPTIONS AND ATTITUDES TOWARD THE IASB AND IFRS -- PROPOSED FRAMEWORK TO STUDY ATTITUDES TOWARD THE PROMOTION OF PROFESSIONAL JUDGMENT BY THE IASB -- RESEARCH METHODS -- RESULTS -- DISCUSSION AND ANALYSIS -- CONCLUSIONS -- NOTES -- 5. THE INFLUENCE OF UNCERTAINTY AVOIDANCE ON ACCOUNTANTS' MATERIALITY JUDGMENTS: A CROSS-CULTURAL STUDY OF GERMAN AND ITALIAN ACCOUNTANTS -- INTRODUCTION -- THEORETICAL BACKGROUND AND HYPOTHESES DEVELOPMENT -- METHODOLOGY -- RESULTS AND DISCUSSION -- CONCLUSIONS -- NOTES -- 6. CONCLUSIONS -- INTRODUCTION -- SUMMARIES, IMPLICATIONS, AND CONTRIBUTIONS OF INDIVIDUAL RESEARCH PROJECTS.

OVERALL CONCLUSIONS AND FURTHER IMPLICATIONS -- LIMITATIONS AND SUGGESTIONS FOR FUTURE RESEARCH -- REFERENCES.