The Economics and Politics of Accounting

• Author : Christian Leuz,Dieter Pfaff,Anthony G. Hopwood
• Publisher : Oxford University Press on Demand
• Release : 01 July 2022

Accounting and the role of Accountants has permeated the modern societies. For the most part, we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology and political science. Althouugh considerable

• Author : Christian Leuz,Hopwood Anthony G Pfaff Dieter Leuz Christian,Dieter Pfaff
• Publisher : Unknown
• Release : 01 March 2004

For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework. In this book, international scholars address a number of important questions about the role of accounting in society.

• Author : Andrea Mennicken,Robert Salais
• Publisher : Springer Nature
• Release : 11 October 2021

This open access book offers unique insight into how and where ideas and instruments of quantification have been adopted, and how they have come to matter. Rather than asking what quantification is, New Politics of Numbers explores what quantification does, its manifold consequences in multiple domains. It scrutinizes the power of numbers in terms of the changing relations between numbers and democracy, the politics of evidence, and dreams and schemes of bettering society. The book engages Foucault inspired studies of

• Author : Anonim
• Publisher : Unknown
• Release : 01 July 1988

• Author : Robert W. McGee,Galina G. Preobragenskaya
• Publisher : Springer Science & Business Media
• Release : 18 June 2006

Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political, and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. Accounting and Financial System Reform in a

• Author : Ross L. Watts
• Publisher : Unknown
• Release : 01 July 1981

• Author : Uchenna, Efobi
• Publisher : IGI Global
• Release : 08 March 2016

International Financial Reporting Standards (IFRS) are internationally-recognized financial reporting guidelines regulated by the International Accounting Standards Board (IASB) to ensure that uniformity exists in the global financial system. In addition to regulating financial reporting, the adoption of IRFS has been shown to impact the flow of foreign capital and trade. Economics and Political Implications of International Financial Reporting Standards focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a top

• Author : Harry I. Wolk,James L. Dodd,John J. Rozycki
• Publisher : SAGE Publications
• Release : 04 June 2016

This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an applied understanding of how current United States accounting standards were derived and where we might

• Author : Frederick L. Feldkamp,R. Christopher Whalen
• Publisher : John Wiley & Sons
• Release : 04 September 2014

Applying the Lessons of History to Understanding Fraud Today and Tomorrow Financial Stability provides a roadmap by which the world can anticipate and avoid future financial disruptions. This unique discussion of past and present financial events offers new insights that explain economic, political, and legal antecedents of financial crises in Western markets. With a detailed discussion of the history of finance, this book shows modern investors and finance professionals how to learn from past successes and failures to gauge future

• Author : Yuri Biondi,Stefano Zambon
• Publisher : Routledge
• Release : 02 April 2013

The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not

• Author : David Neal,Institute of European Finance,University of Wales, Bangor. School of Accounting, Banking and Economics
• Publisher : Unknown
• Release : 01 July 1996

• Author : Manuela Moschella,Eleni Tsingou
• Publisher : ECPR Press
• Release : 01 July 2014

n the aftermath of the financial crisis, why has the reform process been incremental yet the conditions for more rapid and abrupt transformations appeared to be available? Is there anything specific about financial policy that prevents more radical reforms? Drawing from Comparative Politics and Historical Institutionalism in particular, as well as International Political Economy, this book answers these questions by examining the particular institutional frictions that characterise global financial governance and influence the activity of change agents and veto players

• Author : Robert W. McGee,Galina G. Preobragenskaya
• Publisher : Springer
• Release : 01 November 2008

Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill

• Author : Robert W. McGee
• Publisher : Springer Science & Business Media
• Release : 15 October 2008

Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political, and sociological pr- lems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and ? nancial system of a transition economy. This book was written to help ?

• Author : Sebastian Botzem
• Publisher : Edward Elgar Publishing
• Release : 01 January 2012

'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