The Limited Diversity of the Accounting Standard Boards of Canada and the United States

Brown, Alistair; Zahn, Mitch Van der

doi:10.18848/1447-9532/cgp/v07i02/39345

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“…Nørreklit (2003) situates this between modernism and radical social constructivism, a paradigm Collin (1997) sees as human agreement, concepts, discourse and thought that create the world. In recent times, textual analysis has been used in the accounting domain to ascertain the financial milieu of certain accounting standard bodies (Brown, 2008; Brown and Van der Zahn, 2007; Brown and Shardlow, 2005). Brown and Shardlow (2005), for example, using the empirically derived stakeholder typology, found a tight circle of core‐financial board members and funders (multinational corporations, Big 4 accounting firms and elite stock exchanges) generated a strong financial milieu within the International Accounting Standards Board (IASB).…”

Section: Research Design and Textual Datamentioning

confidence: 99%

Lessons to be learned

Pignatel¹,

Brown

2010

EuroMed Journal of Business

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PurposeThis paper aims to examine the contribution made to climate change issues by the élite French accounting journals of La Revue Francophone de Comptabilité and Comptabilité, Contrôle, Audit, for the period 2000‐2005.Design/methodology/approachThe climate change contributions made by top French to top Anglo‐Saxon journals are compared.FindingsWhile Anglo Saxon élite journals place the natural environment outside the fold of the élite accounting academia, French élite accounting organs infuse climate change issues with subtle motives and meanings, providing symbolic power to a plethora of communicators who want to show that accounting can respond to the global environmental risks caused by human problems.Originality/valueStress is placed on the fact that Anglo‐Saxon accounting academics approve and endorse the present system of accounting journal ranking. It does not rank France's top journals very highly and makes no room for discourses outside the mainstream.

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Section: Research Design and Textual Datamentioning

confidence: 99%