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Contested rules and shifting boundaries: International standard setting in accounting

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  • Botzem, Sebastian
  • Quack, Sigrid

Abstract

The paper investigates the emergence and development, since the Second World War, of a transnational field of governance for accounting and financial reporting. Recent decades have seen a proliferation of activities and initiatives to make financial reporting standards comparable across national borders. This process of transnational or international standards setting is shown to be a highly political process where actors with different backgrounds enter the game with specific interests, perceptions, strategies and resources. In fact, it shows how contest and conflict can become driving forces of international standardization if organized within a widely accepted procedural framework.

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  • Botzem, Sebastian & Quack, Sigrid, 2005. "Contested rules and shifting boundaries: International standard setting in accounting," Discussion Papers, Research Unit: Internationalization and Organization SP III 2005-201, WZB Berlin Social Science Center.
    • Handle: RePEc:zbw:wzbint:spiii2005201
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    Cited by:

    1. Crawford, L. & Ferguson, J. & Helliar, C.V. & Power, D.M., 2014. "Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 304-318.
    2. Oehr, Tim-Frederik & Zimmermann, Jochen, 2012. "Accounting and the welfare state: The missing link," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(2), pages 134-152.
    3. Saori Matsubara & Takahiro Endo, 2016. "The Role of Local Accounting Standard Setters in Institutional Complexity: 'Explosion' of Local Standards in Japan," Discussion Paper Series DP2016-35, Research Institute for Economics & Business Administration, Kobe University.

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