变得有影响力:会计监管跨国治理中的控制、专业知识和社会化战略

IF 3.6 2区 管理学 Q1 BUSINESS, FINANCE
Jan Friedrich , Tessa Kunkel , Matthias Thiemann
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引用次数: 0

摘要

本研究探讨了会计专业人员如何增强自身能力,从而在会计监管的跨国治理空间中发挥影响力,以及他们的想法如何在离开强势地位后得以持续。结合议题专业人士的概念和跨国治理文献中的元素,我们的多角度研究调查了六位议题专业人士在长达数十年的改革过程中所扮演的角色,这些改革旨在将权利方法纳入国际租赁会计准则(IFRS 16)和国际会计准则理事会概念框架中的资产定义。我们强调了这些问题专业人士是如何对权利方法做出广泛承诺的,这促使他们在跨国治理空间中从国家位置晋升到更核心的位置。我们展示了他们在租赁会计和资产定义方面的专业知识是如何使他们在这两个会计问题的处理过程中游刃有余并掌握控制权的。我们进一步证明,当推动变革的问题专业人士离开其有影响力的职位后,互动模式的社会化和正规化之间的相互作用促进了权利方法在国际会计准则理事会的逐步固定。我们的研究阐述了个人和团体权力的递增及其对跨国机构建设进程的影响,从而为有关跨国治理和会计准则制定的政治经济学的文献做出了贡献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Becoming influential: Strategies of control, expertise, and socialisation in transnational governance of accounting regulation

This study examines how accounting professionals empower themselves to become influential in the transnational governance space of accounting regulation and how their ideas can persist after they leave their powerful positions. Combining the concept of issue professionals with elements from the transnational governance literature, our multi-episode study investigates the role of six issue professionals in the decades-long reform process towards anchoring the rights approach in the international lease accounting standard (IFRS 16) and the definition of assets in the IASB's conceptual framework. We highlight how these issue professionals developed an extended commitment to the rights approach, which motivated them to advance from national to more central positions in the transnational governance space. We show how their specialised knowledge on lease accounting and asset definition allowed them to navigate positions and seize control over the treatment of both accounting issues. We further demonstrate that the interplay between socialisation and formalisation of interaction patterns fostered the incremental anchoring of the rights approach at the IASB once the issue professionals who provided the impetus for change had left their influential positions. Our study contributes to the literature on transnational governance and the political economy of accounting standard-setting by elaborating on the incremental rise to power of individuals and groups, and their influence on transnational institution-building processes.

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来源期刊
CiteScore
7.80
自引率
6.40%
发文量
38
期刊介绍: Accounting, Organizations & Society is a major international journal concerned with all aspects of the relationship between accounting and human behaviour, organizational structures and processes, and the changing social and political environment of the enterprise.
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