The Economics and Politics of Accounting
International Perspectives on Trends, Policy, and Practice
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Product details:
- Publisher OUP Oxford
- Date of Publication 18 March 2004
- ISBN 9780199260621
- Binding Hardback
- No. of pages434 pages
- Size 241x163x26 mm
- Weight 756 g
- Language English
- Illustrations numerous tables and figures 0
Categories
Short description:
Accounting and the role of Accountants have permeated modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions about the role of accounting in society.
MoreLong description:
Accounting and the role of Accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science.
Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions:
? What is the role of accounting in security valuation, decision making and contracting?
? What can we learn from economics-based research in accounting?
? What is the role of auditing and how can accounting standards be enforced?
? What are the cost and benefits of accounting and disclosure regulation?
? What is the role of accounting in society?
? How does lobbying affect the political process of standard setting?
? What are the consequences of the internationalization of standard setting?
This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.
Table of Contents:
Preface
Introduction and Overview
Part I: One the Economics and Roles of Accounting
Roles of Financial Accounting: Equity Valuation
Accounting and Economics: What We Learn From Analytical Models in Finanical Accounting and Reporting
Aspects of the Future in Accounting: The Use of Market Prices and 'Fair Values' in Financial Reports
The Limitations of Financial Reporting
Roles of Fianancial Accounting: Performance Measurement and Corporate Governance
Value-Based Management and Performance Measures: Cash Flow Versus Accrual Accounting
Corporate Governance and Financial Reporting at Daimler-Benz (DaimlerChrysler) AG: From a 'Stakeholder' Toward a 'Shareholder Value' Model
Part II: On the Regulation and Enforcement of Accounting
Disclosure Regulation
Policy Implications from the Theory-Based Literature on Disclosure
Proprietary Versus Non-Proprietary Disclosures: Evidence from Germany
Enforcement of Accounting Standards
New Accounting for Goodwill: Application of American Criteria from a German Perspective
Compliance with German and International Accounting Standards in Germancy: Evidence from Cash Flow Statements
Audit Regulation, Audit Quality, and Audit Research in the Post-Enron Era: An Analysis of Non-Audit-Services
Part III: On the Politics and Standard Setting of Accounting
The Role of Accounting in Society and Constituent Lobbying
The Politics and Ontology of Accounting
Constituent Lobbying and its Impact on the Development of Financial Reporting Regulations: Evidence from Germany
Drafting Accounting Law: An Analysis of Institutionalised Interest Representations
Standard Setting Processes and International Accounting Standards
From Accounting Directives to International Accounting Standards
Academics in the Accounting Policy Process: England and Germany Compared
