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Author: Sebastian Botzem
Publisher: Edward Elgar Publishing
ISBN: 1781001065
Category : Law
Languages : en
Pages : 233
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Book Description
'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.
Author: Sebastian Botzem
Publisher: Edward Elgar Publishing
ISBN: 1781001065
Category : Law
Languages : en
Pages : 233
Get Book Here
Book Description
'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.
Author: Tony Porter
Publisher: Routledge
ISBN: 1317816714
Category : Political Science
Languages : en
Pages : 249
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Book Description
The global financial crisis that began in 2007 was the most destructive since the 1930s. The rapid spread of the crisis across borders and the complexity of these cross-border linkages highlighted the importance for authorities of working together in responding to the crisis. This book examines the transnational response that relied heavily on a set of relatively informal transnational regulatory groupings that had been constructed over previous decades. During the crisis these arrangements were made stronger and more inclusive, but they remain very complex. Thousands of pages of new rules have been created by various transnational bodies, and the implementation of these rules relies heavily on domestic law and regulation and private rules and practices. This book analyses this complex response, showing that its overly technical and incremental character, the persistence of tensions between transnational processes and state-centred politics, and the ongoing power of private actors, have made the regulatory response fall short of what is needed. Transnational Financial Regulation after the Crisis provides new insights that are relevant for theory and practice, not only for transnational financial regulation, but for global governance more generally.
Author: Christopher Nobes
Publisher: Routledge
ISBN: 1317816382
Category : Business & Economics
Languages : en
Pages : 161
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Book Description
Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today’s international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.
Author: Jean-Christophe Graz
Publisher: Routledge
ISBN: 1134122470
Category : Business & Economics
Languages : en
Pages : 301
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Book Description
This volume explores a variety of forms of transnational private governance where non-state actors cooperate across borders to establish rules and standards accepted as legitimate by other agents. Transnational private governance is a core feature of the devolution of power that we observe in the global realm and that is bringing about new forms of authority. Transnational Private Governance provides theoretically and empirically informed insights into the interactions between states and non-state actors including domains beyond intergovernmental organizations, conventional non-governmental organizations, and multinational enterprises, covering a wide range of arrangements, from highly formal devolutions of power to lax and informal platforms of interaction between private actors. Contributing to the latest generation of globalization studies, the authors consider the relationship between states and markets as closely integrated and seek to broaden the scope of enquiry by including new patterns and agents of change on a transnational basis. This book will be of great interest to researchers and students of political science, international political economy, economics, business studies, globalisation and law.
Author: Yuri Biondi
Publisher: Routledge
ISBN: 1136209018
Category : Business & Economics
Languages : en
Pages : 530
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Book Description
The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.
Author: Anton Lewis
Publisher: Emerald Group Publishing
ISBN: 1789734053
Category : Business & Economics
Languages : en
Pages : 152
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Book Description
Across the US and the UK, few senior accountants exist in proportion to their white peers. This problem is overwhelmingly disregarded due to an inherent assumption of racial neutrality within the field of accountancy. This book unpacks the working experience of black accountants to highlight the existence of institutionalized racism.
Author: Gary J. Previts
Publisher: Emerald Group Publishing
ISBN: 0857246712
Category : Business & Economics
Languages : en
Pages : 315
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Book Description
Covers the evolution of accounting, financial reporting and related institutions for major economies in the world. This title addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland.
Author: Louis W. Pauly
Publisher: UBC Press
ISBN: 0774858338
Category : Political Science
Languages : en
Pages : 347
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Book Description
Despite myriad global forces influencing the lives of individuals, societies, and polities, people continue to value their personal and communal independence. They insist on shaping the conditions of their existence to the fullest extent possible. At the same time, many formal and informal institutions � from transnational legal and financial regimes to new governance arrangements for aboriginal communities in environmentally sensitive regions � are evolving, adapting to meet new challenges, or failing to adjust rapidly enough. Global Ordering examines the key institutions and organizations that mediate the ever-more complex relationship between globalization and autonomy. Bringing together an outstanding group of scholars, this ground-breaking book contributes significantly to the work of re-imagining the circumstances under which integrative systemic forces can be brought into alignment with irreducible commitments to individual and collective autonomy. It is an important work that maps the new frontier of globalization studies.
Author: Guy Wanjialin
Publisher: iUniverse
ISBN: 0595310184
Category :
Languages : en
Pages : 443
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Book Description
A world without accounting means confusion and chaos. Accounting is not only used in the business world, but rather it is used by everyone in all types of situations. Tax touches every aspect of our lives. People are talking about tax on the TV, the radio, newspaper, and the Internet. Life has grown, as a whole, toward higher levels of complexity. The language of accounting and taxation is also expanding: More and more new words are created, and new meanings are added to the old words. Do you know the meaning of these words: ad hoc, accounting bath, below-water, blackout, capex, carve-out, e-tax, postil, Sarbanes-Oxley, strata...? Each term has its unique meaning you may not be able to find a definition in an ordinary dictionary. "An International Dictionary of Accounting & Taxation" is a book with more than 12,000 entries drawn from accounting, auditing and taxation. Each entry has a clear one-sentence definition right to the point. Whether you are an accountant, CPA, tax professional or amateur, you will find this dictionary of immeasurable help.
Author: Ruth A. Pagell
Publisher: Global Professional Publishi
ISBN: 9781888998832
Category : Business & Economics
Languages : en
Pages : 474
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Book Description
Changes in the economy required business professionals and researchers to learn about new sources of information, as well as to expand their understanding of international business subjects. The sources, language, document coding, and definitions are different -- truly foreign. International Business Information was written to help business ......
