国际会计准则制定与地缘政治

IF 4.6 Q1 BUSINESS, FINANCE
K. Camfferman
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引用次数: 8

摘要

本文在“地缘政治回归”的背景下反思地缘政治与国际会计准则制定之间的关系。通过讨论国际政治环境的特定事件如何影响国际会计准则委员会和国际会计准则理事会的工作,我试图证明地缘政治是国际会计准则制定的一个相关角度,即使不参考地缘政治也可以充分理解国际财务报告准则的许多方面。我提出了一个简单的框架,以区分地缘政治与国际会计准则制定之间的象征性和实质性关系,以及不存在这种关系的技术方面。我呼吁进一步发展分析国际会计准则制定与地缘政治之间关系所需的概念工具箱,并对这种关系的历史和当前配置进行更多的实证研究。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
International Accounting Standard Setting and Geopolitics
ABSTRACT This paper reflects on relations between geopolitics and international accounting standard setting in the context of a commonly noted ‘return of geopolitics’. By discussing how selected episodes of the international political setting have impinged on the work of the IASC and the IASB, I attempt to demonstrate that geopolitics is a relevant angle on international accounting standard setting even though many aspects of IFRS can be adequately understood without references to geopolitics. I propose a simple framework to distinguish between symbolical and substantial relations between geopolitics and international accounting standard setting, as well as technical aspects where such a relation is absent. I call for further development of the conceptual toolbox required to analyze the relationship between international accounting standard setting and geopolitics, as well as for more empirical work on the historical and current configurations of this relationship.
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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