Institutional Logics in Global Accounting Standard Setting

Sanada, Masatsugu

doi:10.2139/ssrn.2496162

Search citation statements

Order By: Relevance

Paper Sections

Select...

Challenges To the Legitimacy Of The Iasb: The Global Financi1

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2015

Publication Types

Select...

Book1

Relationship

Self Cite0

Independent1

Authors

Journals

Cited by 1 publication

(1 citation statement)

References 75 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Even before the onset of the financial crisis (and before the rise of new powers from the South to the G20 global political arena), the legitimacy of the IASB as a private rule-maker had become somewhat controversial, particularly in the European Parliament (Nölke and Perry, 2007;Burlaud and Colasse, 2011;Sanada, 2013). Similarly, US standard-setters had demanded that the IASB trustees must have some kind of public accountability, as one of the requirements of US IFRS adoption.…”

Section: Challenges To the Legitimacy Of The Iasb: The Global Financimentioning

confidence: 99%

Rising Powers and Multilateral Institutions

Lesage¹,

Graaf²

2015

View full text Add to dashboard Cite

The global political economy is in flux as a series of cumulative crises impacts its organization and governance. The IPE series has tracked its development in both analysis and structure over the last three decades. It has always had a concentration on the global South. Now the South increasingly challenges the North as the centre of development, also reflected in a growing number of submissions and publications on indebted Eurozone economies in Southern Europe.An indispensable resource for scholars and researchers, the series examines a variety of capitalisms and connections by focusing on emerging economies, companies and sectors, debates and policies. It informs diverse policy communities as the established trans-Atlantic North declines and 'the rest', especially the BRICS, rise.

show abstract

Section: Challenges To the Legitimacy Of The Iasb: The Global Financimentioning

confidence: 99%

Rising Powers and Multilateral Institutions

Lesage¹,

Graaf²

2015

View full text Add to dashboard Cite

show abstract

Institutional Logics in Global Accounting Standard Setting

Cited by 1 publication

References 75 publications

Rising Powers and Multilateral Institutions

Rising Powers and Multilateral Institutions

Contact Info

Product

Resources

About