For many, the idea of 'accounting regulation' is a fairlyboring, mundane topic. It is something that exists. We are aware ofaccounting standards, we need to follow them. In some senses, theidea of accounting regulation is effectively taken-for-granted.
There has, however, been a growing research focus on theInternational Accounting Standards Board (the IASB, how theyoperate, what they do and how they do it). I, for example, havepublished a couple of papers this year on activities of the IASB. Alot of this research has suggested that the IASB as a group oftechnocratic experts, have significant power and influence, butalso operate to function different types of politics.
1) What should the objective of accounting regulation be anddoes the current approach to regulation suffice (is itsufficient)?
If you could please include some external research that would begreat :)
For many, the idea of 'accounting regulation' is a fairlyboring, mundane topic. It is something that exists. We are aware ofaccounting standards, we need to follow them. In some senses, theidea of accounting regulation is effectively taken-for-granted.
There has, however, been a growing research focus on theInternational Accounting Standards Board (the IASB, how theyoperate, what they do and how they do it). I, for example, havepublished a couple of papers this year on activities of the IASB. Alot of this research has suggested that the IASB as a group oftechnocratic experts, have significant power and influence, butalso operate to function different types of politics.
1) What should the objective of accounting regulation be anddoes the current approach to regulation suffice (is itsufficient)?
If you could please include some external research that would begreat :)
