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Private Authority, Technical Authority, and the Globalization of Accounting Standards

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  • Porter, Tony

Abstract

This article starts by highlighting the significance of two forms of authority'private and technical authority'that are becoming increasingly important relative to public authority, which traditionally has been considered the only relevant form of authority in international affairs. It then suggests that public, private and technical authority are related to one another not by the erasure of one by another, but rather through a process of politicized functional differentiation. Functional differentiation involves the transformation of multi-functional units into a set of more autonomous units that are related to one another in specific limited ways. The article explores differentiation between and within each of the three types of authority in the globalization of accounting, and the role of power as well. It challenges the view that globalization necessarily involves a centralized exercise of power or an elimination of differences.

Suggested Citation

  • Porter, Tony, 2005. "Private Authority, Technical Authority, and the Globalization of Accounting Standards," Business and Politics, Cambridge University Press, vol. 7(3), pages 1-30, December.
    • Handle: RePEc:cup:buspol:v:7:y:2005:i:03:p:1-30_00
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    Cited by:

    1. Roland Königsgruber, 2010. "A political economy of accounting standard setting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(4), pages 277-295, November.
    2. Sofie Bouteligier, 2011. "Exploring the agency of global environmental consultancy firms in earth system governance," International Environmental Agreements: Politics, Law and Economics, Springer, vol. 11(1), pages 43-61, March.
    3. Jason Thistlethwaite & Matthew Paterson, 2016. "Private governance and accounting for sustainability networks," Environment and Planning C, , vol. 34(7), pages 1197-1221, November.
    4. Rouba Chantiri-Chaudemanche & Anouar Kahloul, 2011. "Les acteurs de la normalisation comptable internationale : une communauté épistémique ?," Working Papers halshs-00678806, HAL.
    5. Vanel, Grégory, 2008. "La normalisation financière internationale face à l’émergence de nouvelles autorités épistémiques américaines," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 3.
    6. Botzem, Sebastian, 2014. "Transnational standard setting in accounting: Organizing expertise-based self-regulation in times of crises," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 27(6), pages 933-955.
    7. Thereza RS de Aguiar, 2018. "Turning accounting for emissions rights inside out as well as upside down," Environment and Planning C, , vol. 36(1), pages 139-159, February.
    8. Zhang, Ying & Andrew, Jane, 2014. "Financialisation and the Conceptual Framework," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(1), pages 17-26.
    9. Fuchs Doris & Kalfagianni Agni, 2010. "The Causes and Consequences of Private Food Governance," Business and Politics, De Gruyter, vol. 12(3), pages 1-36, October.
    10. Tim Legrand & Diane Stone, 2021. "Governing global policy: what IPE can learn from public policy? [Review article: What is policy convergence and what causes it?]," Policy and Society, Darryl S. Jarvis and M. Ramesh, vol. 40(4), pages 484-501.

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