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International Accounting through the Political Development Theories

Author

Listed:
  • Snejana Basheva

    (University of National and World Economy, Sofia, Bulgaria)

  • Rossen Petkov

    (City University of New York (Lehman College) Bronx, NY, USA)

  • Atanaska Mindevska

    (Graduate Student at City University of New York (Brooklyn College) Brooklyn, NY, USA)

Abstract

In this paper, we analyze the growth of socio-economic inequality in the context of international accounting through the lenses of some key political theories. Specifically, we argue that international accounting has become a "globalization tool" used by many developed countries to further increase the socio-economic inequality across countries. As a key premise to this argument, we note that the universal acceptance of international accounting standards by developed and developing countries could be explained with the use of the development and modernization political theories. These two theories are used extensively to explain the growing inequality between developed and developing countries. With this premise and the explanatory power of these two theories, we could successfully argue that the social-economic inequality is further increased with the establishment of the international accounting.

Suggested Citation

  • Snejana Basheva & Rossen Petkov & Atanaska Mindevska, 2013. "International Accounting through the Political Development Theories," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 35-40, Janyary.
    • Handle: RePEc:nwe:eajour:y:2013:i:1:p:35-40
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    More about this item

    Keywords

    International accounting; development theory; modernization theory; inequality;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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