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Item Details
| Title:
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THE ECONOMICS AND POLITICS OF ACCOUNTING
INTERNATIONAL PERSPECTIVES ON TRENDS, POLICY, AND PRACTICE |
| By: |
Christian Leuz (Editor), Dieter Pfaff (Editor), Anthony Hopwood (Editor) |
| Format: |
Hardback |
| List price:
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£170.00 |
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We currently do not stock this item, please contact the publisher directly for
further information.
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| ISBN 10: |
0199260621 |
| ISBN 13: |
9780199260621 |
| Publisher: |
OXFORD UNIVERSITY PRESS |
| Pub. date: |
18 March, 2004 |
| Pages: |
434 |
| 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 ofaccounting in society. |
| Synopsis: |
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. |
| Illustrations: |
numerous tables and figures |
| Publication: |
UK |
| Imprint: |
Oxford University Press |
| Returns: |
Non-returnable |
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