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

The Politics of Accounting Regulation: Organizing Transnational Standard Setting in Financial Reporting
ISBN-10
1849801770
ISBN-13
9781849801775
Category
Business & Economics
Pages
223
Language
English
Published
2012
Publisher
Edward Elgar Pub
Author
Sebastian Botzem

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

Other editions

Similar books