The Politics of Standard Setting
Reflections on the Legitimacy of Accounting Procedures in Europe
2011
Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
978-3-631-62126-4 (ISBN)
Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
978-3-631-62126-4 (ISBN)
The European regulation of financial reporting has substantially changed. Both the contents of accounting standards and the regulatory framework governing the setting of these standards are novel. In particular, the transfer of legislative competencies to a privately organized body, the International Accounting Standards Board, is a major deviation from formerly established national practice. This study explores the way of private-public governance from a political perspective. Building on models of democracy, the book develops a procedural account of legitimate authority and subsequently evaluates the new governance regime.
Ulf Michael Thomas Luthardt studied business economics at the University of Bremen and at Saint Petersburg State University. He was a visiting researcher at Oxford University and a Marie-Curie research fellow at Tilburg University. He received his PhD from the University of Bremen in 2011.
Contents: Accounting regulation - Global governance - Legitimate authority.
| Erscheint lt. Verlag | 13.12.2011 |
|---|---|
| Reihe/Serie | Europäische Hochschulschriften / European University Studies / Publications Universitaires Européennes ; 3401 |
| Verlagsort | Berlin |
| Sprache | englisch |
| Maße | 148 x 210 mm |
| Gewicht | 270 g |
| Themenwelt | Sozialwissenschaften ► Politik / Verwaltung ► Allgemeines / Lexika |
| Sozialwissenschaften ► Politik / Verwaltung ► Politische Systeme | |
| Sozialwissenschaften ► Politik / Verwaltung ► Politische Theorie | |
| Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung | |
| Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management | |
| Schlagworte | Accounting • Accounting regulation • Europe • Global Governance • Legitimacy • Legitimate authority • Luthardt • Politics • Procedures • Reflections • Setting • Standard • Trannational governance |
| ISBN-10 | 3-631-62126-4 / 3631621264 |
| ISBN-13 | 978-3-631-62126-4 / 9783631621264 |
| Zustand | Neuware |
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