The Politics of Accounting Regulation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Politics of Accounting Regulation write by Sebastian Botzem. This book was released on 2012-01-01. The Politics of Accounting Regulation available in PDF, EPUB and Kindle. '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 The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines 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.
The Politics of Accounting Regulation
The Politics of Accounting Regulation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Politics of Accounting Regulation write by Sebastian Botzem. This book was released on 2012. The Politics of Accounting Regulation available in PDF, EPUB and Kindle. '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
The Economics and Politics of Accounting
The Economics and Politics of Accounting - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Economics and Politics of Accounting write by Christian Leuz. This book was released on 2005-09-15. The Economics and Politics of Accounting available in PDF, EPUB and Kindle. 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. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.
Political Standards
Political Standards - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Political Standards write by Karthik Ramanna. This book was released on 2015-11-09. Political Standards available in PDF, EPUB and Kindle. Assembling compelling and unprecedented evidence, "Political Standards: Accounting for Legitimacy" documents how in subtle ways the rules of corporate accounting a critical institution in modern market capitalism have been captured to benefit industrial corporations, financial firms, and audit firms. In what is perhaps the only independent overview of the accounting industry, Karthik Ramanna begins with a history of corporate accounting and an accessible explanation of how it works today, including the essential roles it plays in defining the fundamental notion of profitability, facilitating asset allocation, and ensuring the accountability of corporations and their managers. From the evidence, Ramanna shows how accounting rule-makers selectively co-opt conceptual arguments from academia and elsewhere to advance the views of the special-interest groups. From this, Ramanna moves on to develop more broadly a new type of regulatory challenge that of producing public policy in a thin political market. His argument is that accounting rules cannot be determined without the substantial expertise and experience of groups that by definition also have strong commercial interests in the outcome." Political Standards" concludes with an exploration of possible solutions to the problem in accounting and that of thin political markets in general, charting avenues for scholarship and practice. Certain to be an eye-opening account of a massive industry central to the modern business world, "Political Standards "will be an essential resource in understanding how the rules of the game business are set, whom they inevitably favor, and how they can be changed for the better of society."
The FASB
The FASB - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The FASB write by Paul B. W. Miller. This book was released on 1998. The FASB available in PDF, EPUB and Kindle. The overall goal of this text is to pull back the veil of mystique that prevents many people from understanding an organization that is very important to the accounting profession and to the US economy. The FASB (Financial Account Standards Board) describes why financial reporting exists, why GAAP are needed, and why the FASB was created. This is a supplement for intermediate accounting courses as well as accounting theory courses.
