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SPECIAL ISSUE: The Socio-Economics of Accounting G u e s t e d i t o r s : Yu r i B i o n d i a n d To m o S u z u k i
CONTENTS A RT I C L E S 585 Socio-economic impacts of international accounting standards: an introduction Yuri Biondi and Tomo Suzuki 603 Evolution of research on international accounting harmonization: a historical and institutional perspective C. Richard Baker and Elena M. Barbu 633 Exploring social, political and economic dimensions of accounting in the global context: the International Accounting Standards Board and accounting disaggregation Sonja Gallhofer and Jim Haslam 665 Accounting for the growth and transformation of Chinese businesses and the Chinese economy: implications for transitional and development economics Tomo Suzuki, Yan Yan and Bingyi Chen 695 Accounting for the Chinese context: a comparative analysis of international and Chinese accounting standards focusing on business combinations Yuri Biondi and Qiusheng Zhang 725 Globalization: governmental accounting and International Financial Reporting Standards Alan Robb and Susan Newberry 755 Fair value accounting and fair trade: an analysis of the role of International Accounting Standard No. 41 in social conflict Charles Elad 779 Assessing the impact of fair value upon financial crises Robert Boyer
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