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Book Cover
Author Botzem, Sebastian.

Title The Politics of Accounting Regulation : Organizing Transnational Standard Setting in Financial Reporting
Published Cheltenham : Edward Elgar Pub., 2012
Online access available from:
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Description 1 online resource (232 pages)
Contents COVER; copyright; Contents; Figures; Tables; Abbreviations; Acknowledgments; 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; Appendix: Network data; References; Index
Summary 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 acto
Bibliography Includes bibliographical references and index
Notes Print version record
Subject Accounting -- Law and legislation -- International cooperation.
Accounting -- Standards -- International cooperation.
Form Electronic book
ISBN 1781001065 (electronic bk.)
9781781001066 (electronic bk.)