The Politics Of Accounting Regulation Organizing Transnational Standard Setting in Financial Reporting

Name: The Politics Of Accounting Regulation
Brand: Edward Elgar Publishing
SKU: 9781783475841
Price: 402.89 HKD
Availability: InStock
Author: Sebastian Botzem
ISBN: 9781783475841

By Sebastian Botzem

Edward Elgar Publishing February 2014

Specifications

ISBN-13: 9781783475841
Publisher: Edward Elgar Publishing
Publication: February 2014
Format: Paperback , 232 pages
Jurisdiction: International ? Countri(es) for reference only

Details

The global financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book details the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining, which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.

This interdisciplinary book uniquely focuses on the organizational structures and procedures to enable transnational rule setting in accounting, which will prove invaluable to accounting practitioners. Researchers and students in accounting studies, international political economy and economic sociology will find this compendium an informative resource.

Contents: 1. Introduction: The Globalization of Accounting 2. Research on Transnational Accounting Standardization 3. Historical Background: Competing Regulatory Initiatives 4. Defining the Content of International Accounting Standards 5. Organizational Characteristics of the International Accounting Standards Board 6. The Role of Individuals and Organizations in Transnational Standard Setting 7. The Politics of Transnational Accounting Regulation References Index

About the Author

Sebastian Botzem, Universität Bremen, Germany

Reviews

‘How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem’s The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development – including the financial crisis – Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.’
– Michael Power, London School of Economics, UK

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