Wildy logo
(020) 7242 5778
enquiries@wildy.com

Wildy’s Book News

Book News cover photo

Vol 21 No 10 Oct/Nov 2016

Book of the Month

Cover of Criminal Injuries Compensation Claims

Criminal Injuries Compensation Claims

Price: £99.95

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


The Politics of Accounting Regulation: Organizing Transnational Standard Setting in Financial Reporting

Image not available lge

ISBN13: 9781783475841
Published: January 2014
Publisher: Edward Elgar Publishing Limited
Country of Publication: UK
Format: Paperback
Price: £25.00



Despatched in 4 to 6 days.

The global financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book details 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.

This interdisciplinary book uniquely focuses on the organizational structures and procedures to enable transnational rule setting in accounting, which will prove invaluable to accounting practitioners. Researchers and students in accounting studies, international political economy and economic sociology will find this compendium an informative resource.

Image not available lge
Subjects:
Accounting
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