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Accounting for Globalization

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  • Cameron Graham
  • Dean Neu

Abstract

The ‘age of globalization’ is a ubiquitous topic in academic and popular presses, yet the phrase is often used without substance. We argue that if globalization is to be useful as a theoretical construct, then detailed research is required into the concrete and specific mechanisms that constitute globalization. Within accounting literature, prior research on globalization has focussed on the role of financial market liberalization and the harmonization of accounting standards in encouraging the spread of common practices. However, less research energy has been directed to understanding the role of other accounting/financial mechanisms and other agents/institutions. We examine how accounting functions in the context of a number of supranational organizations such as the OECD and the IMF, and look at the international flows of capital, products, information, practices, and people that these organizations serve to regulate.

Suggested Citation

  • Cameron Graham & Dean Neu, 2003. "Accounting for Globalization," Accounting Forum, Taylor & Francis Journals, vol. 27(4), pages 449-471, December.
    • Handle: RePEc:taf:accfor:v:27:y:2003:i:4:p:449-471
    DOI: 10.1046/j.1467-6303.2003.t01-1-00114.x
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    Citations

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    Cited by:

    1. Alistair M. Brown & M. A. Humphrey Boogaerdt, 2006. "Accounting for suburban tree information systems," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 13(5), pages 275-285, December.
    2. Christensen, Mark & Newberry, Susan & Potter, Bradley N., 2019. "Enabling global accounting change: Epistemic communities and the creation of a ‘more business-like’ public sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 53-76.
    3. Irvine, Helen, 2008. "The global institutionalization of financial reporting: The case of the United Arab Emirates," Accounting forum, Elsevier, vol. 32(2), pages 125-142.
    4. Everett, Jeff & Neu, Dean & Rahaman, Abu Shiraz, 2007. "Accounting and the global fight against corruption," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 513-542, August.
    5. Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell, 2008. "The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidence," Accounting forum, Elsevier, vol. 32(1), pages 75-88.
    6. Agyemang, Gloria & Lehman, Cheryl R., 2013. "Adding critical accounting voices to migration studies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 261-272.
    7. Murphy, Jonathan, 2008. "International financial institutions and the new global managerial order," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(5), pages 714-740.
    8. Boyce, Gordon, 2008. "The social relevance of ethics education in a global(ising) era: From individual dilemmas to systemic crises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(2), pages 255-290.
    9. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    10. Muhammad Azizul Islam & Craig Deegan & Rob Gray, 2018. "Social compliance audits and multinational corporation supply chain: evidence from a study of the rituals of social audits," Accounting and Business Research, Taylor & Francis Journals, vol. 48(2), pages 190-224, February.
    11. Boyce, Gordon & Greer, Susan, 2013. "More than imagination: Making social and critical accounting real," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 105-112.
    12. Samsonova, Anna, 2009. "Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 528-552.

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