Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 3 of 3
Full-Text Articles in Business
Form Over Substance, The Politics Of International Accounting Setting, Hajar Roudaki, Kathleen A. Cooper, Lee C. Moerman
Form Over Substance, The Politics Of International Accounting Setting, Hajar Roudaki, Kathleen A. Cooper, Lee C. Moerman
Faculty of Commerce - Papers (Archive)
This paper lays the foundation of the move towards international standards and an international body being dependent upon the involvement of politics. Callon's translation model is adapted to develop the concept that the underling purposes and objectives that international bodies have been established by would not be achieved as a result of powerful players. According to Robson (1991, p.552) the "process of translation is common to many instances of accounting problematisation and accounting change"
Accounting For Emission Rights: An Environmental Ethics Approach, Emma Zhang-Debreceny, Mary A. Kaidonis, Lee Moerman
Accounting For Emission Rights: An Environmental Ethics Approach, Emma Zhang-Debreceny, Mary A. Kaidonis, Lee Moerman
Faculty of Commerce - Papers (Archive)
We argue that the International Accounting Standard Board's difficulty in arriving at a standard for accounting for emission rights, which is central to Emission Trading Schemes, is an opportunity to re-examine the issues from an environmental ethics approach. We critically evaluate the IASB approach which privileges profits, and views emission rights as tradeable entitlements to pollute. We consider social ecology, an example of an environmental ethical perspective which holds that humans' survival and the environment's sustainability are inextricably linked. We conclude that social ecology can inform accounting standard setters about the accounting treatment of emissions rights.
The Power Of History: Accounting Standard Setting And The Extractive Industries In Australia, C. L. Cortese
The Power Of History: Accounting Standard Setting And The Extractive Industries In Australia, C. L. Cortese
Faculty of Commerce - Papers (Archive)
The application of accounting standards assists in the production of financial information that is used as the basis for decision making by a wide variety of stakeholders. Viewed in this way, the process of setting accounting standards is critical because it will ultimately generate information that will shape people’s behaviour. Accounting standard setting processes have been analysed, applauded, and critiqued by many scholars in recent decades. Lobbying efforts of constituents have been scrutinised, the standard setting processes in different geographic regions have been analysed and compared, and the economic consequences of proposed accounting alternatives have been identified and debated.