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September 1, 2012Choice Reviews Online131 citations

The politics of accounting regulation: organizing transnational standard setting in financial reporting

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SBSebastian Botzem

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Abstract

Contents: 1. Introduction: The Globalization of Accounting 2. Research on Transnational Accounting Standardization 3. Historical Background: Competing Regulatory Initiatives 4. Defining the Content of International Accounting Standards 5. Organizational Characteristics of the International Accounting Standards Board 6. The Role of Individuals and Organizations in Transnational Standard Setting 7. The Politics of Transnational Accounting Regulation References Index

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Sebastian Botzem (2012) studied this question.

synapsesocial.com/papers/6a17fdd73aabde875b132e71https://doi.org/10.5860/choice.50-0378
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