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The international politics of IFRS harmonization

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  • Karthik Ramanna

    ()
    (Harvard Business School, Accounting and Management Unit)

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    Abstract

    The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada, China, and India. Across these jurisdictions, I first describe unique elements of domestic political economies that are shaping IFRS policies. Then, I inductively isolate two principal dimensions that can be used to characterize the jurisdictions' IFRS responses: proximity to existing political powers at the IASB; and own potential political power at the IASB. Based on how countries are classified along these dimensions, I offer predictions, ceteris paribus, on countries' IFRS harmonization strategies. The analysis and framework in this paper can help broaden the understanding of accounting's globalization.

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    Bibliographic Info

    Paper provided by Harvard Business School in its series Harvard Business School Working Papers with number 11-132.

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    Length: 47 pages
    Date of creation: Jun 2011
    Date of revision: Oct 2012
    Handle: RePEc:hbs:wpaper:11-132

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    Keywords: accounting standards; globalization; IASB; IFRS; politics;

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