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Organizing International Standardization

Author

Listed:
  • Kristina T. Hallström

Abstract

The book examines the structure and workings of two major standard-setters: the International Organization for Standardization (ISO) and the International Accounting Standards Committee (IASC). Within ISO, the author studies Technical Committee 176, which is responsible for standards for quality assurance and quality management – the much-discussed ISO 9000 standards implemented by thousands of companies around the world. The IASC sets global accounting standards that are increasingly important in an era of rising demands for transparent, full-disclosure financial reporting. On the basis of extensive interviews and the analysis of documents produced by the standardization bodies, the author reveals the mechanisms, internal struggles, and variable logics of their globalizing efforts, showing how nominally voluntary implementation programs effectively produce widespread adoption and compliance with complex, highly technical standards.

Suggested Citation

  • Kristina T. Hallström, 2004. "Organizing International Standardization," Books, Edward Elgar Publishing, number 3180.
  • Handle: RePEc:elg:eebook:3180
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    File URL: http://www.e-elgar.com/shop/isbn/9781843764816
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    Cited by:

    1. Rouba Chantiri-Chaudemanche & Anouar Kahloul, 2011. "Les acteurs de la normalisation comptable internationale : une communauté épistémique ?," Working Papers halshs-00678806, HAL.

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