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Introduction: accounting matters

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  • Van der Stede, Wim A.

Abstract

I am merely preaching to the choir in my preface when I say that accounting matters. As you can read inside this issue, Hans Hoogervorst, Chairman of IASB, recounted several areas in his public lecture at LSE where indeed accounting mattered, and matters, a great deal (pages 8-9). Many of these areas are the subject of our research at LSE, and not only from a technical perspective, but quintessentially also considering how accounting standards are shaping, and being shaped by, their contexts, including their behavioural impacts as well as their economic rationales and political impetuses.

Suggested Citation

  • Van der Stede, Wim A., 2013. "Introduction: accounting matters," LSE Research Online Documents on Economics 65582, London School of Economics and Political Science, LSE Library.
    • Handle: RePEc:ehl:lserod:65582
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    File URL: http://eprints.lse.ac.uk/65582/
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    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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