Contested rules and shifting boundaries: International standard setting in accounting

Sebastian Botzem and Sigrid Quack

Discussion Papers, Research Unit: Internationalization and Organization from WZB Berlin Social Science Center

Abstract: The paper investigates the emergence and development, since the Second World War, of a transnational field of governance for accounting and financial reporting. Recent decades have seen a proliferation of activities and initiatives to make financial reporting standards comparable across national borders. This process of transnational or international standards setting is shown to be a highly political process where actors with different backgrounds enter the game with specific interests, perceptions, strategies and resources. In fact, it shows how contest and conflict can become driving forces of international standardization if organized within a widely accepted procedural framework.

Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:wzbint:spiii2005201

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