The Politics of Accounting Regulation PDF
By:Sebastian Botzem
Published on 2012-01-01 by Edward Elgar Publishing
'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.
This Book was ranked at 32 by Google Books for keyword Accounting Managerial novel.
Book ID of The Politics of Accounting Regulation's Books is U2WHXddcQnYC, Book which was written bySebastian Botzemhave ETAG "N9gnDd/O5ZM"
Book which was published by Edward Elgar Publishing since 2012-01-01 have ISBNs, ISBN 13 Code is 9781781001066 and ISBN 10 Code is 1781001065
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Book which have "232 Pages" is Printed at BOOK under CategoryLaw
Book was written in en
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