Advanced search
Publication Cover
Accounting in Europe Volume 8, 2011 - Issue 1
Submit an article Journal homepage
2,907
Views
67
CrossRef citations to date
0
Altmetric
Issues in European Accounting

International Accounting Standardisation: Is Politics Back?

Alain Burlaud Conservatoire National des Arts et Métiers, Paris, France
&
Bernard Colasse University of Paris–Dauphine, Paris, FranceCorrespondence[email protected]
Pages 23-47 | Published online: 31 May 2011

Citations (67)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (17)

Monica Teixeira De Freitas, Wayne van Zijl, Asheer Jaywant Ram & Warren Maroun. (2023) Stakeholder and jurisdictional influence over IFRS 10's development. South African Journal of Accounting Research 0:0, pages 1-23.
Read now
Begoña Giner & Ann Jorissen. (2020) Special Issue on Accounting and Politics. Accounting in Europe 17:3, pages 239-242.
Read now
Costanza Di Fabio. (2020) The use of Public Interest Arguments in the European Accounting Field. Accounting in Europe 17:3, pages 334-366.
Read now
Masatsugu Sanada. (2020) Legitimacy of Private Accounting Standard Setters: Literature Review and Suggestions for Future Research. Accounting in Europe 17:3, pages 264-302.
Read now
Imam Arafat, Theresa Dunne & Ahmed Hassan Ahmed. (2020) Splitting Accountability Hairs: Anomalies in the Adaptation of IFRS for SMEs in the UK and Ireland. Accounting in Europe 17:2, pages 183-203.
Read now
Sylvain Durocher, Anne Fortin, Alessandra Allini & Claudia Zagaria. (2019) Users’ legitimacy perceptions about standard-setting processes. Accounting and Business Research 49:2, pages 206-243.
Read now
Martin Gäumann & Michael Dobler. (2019) Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters. Accounting in Europe 16:1, pages 44-81.
Read now
Malte Klein & Rolf Uwe Fülbier. (2019) Inside the Black Box of IASB Standard Setting: Evidence from Board Meeting Audio Playbacks on the Amendment of IAS 19 (2011). Accounting in Europe 16:1, pages 1-43.
Read now
Kees Camfferman & Stephen A. Zeff. (2018) The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History. European Accounting Review 27:2, pages 289-312.
Read now
Anne Le Manh. (2017) The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from France. Accounting in Europe 14:1-2, pages 94-101.
Read now
Lasse O. Oulasvirta & Stephen J. Bailey. (2016) Evolution of EU public sector financial accounting standardisation: critical events that opened the window for attempted policy change. Journal of European Integration 38:6, pages 653-669.
Read now
Christopher Nobes. (2015) IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?. Accounting in Europe 12:2, pages 153-170.
Read now
David Cairns. (2015) Financial Reporting in Europe: Future Challenges. Accounting in Europe 12:2, pages 187-196.
Read now
Robert K. Larson & Paul J. Herz. (2013) A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation. Accounting in Europe 10:1, pages 99-151.
Read now
Christopher Nobes. (2013) The continued survival of international differences under IFRS. Accounting and Business Research 43:2, pages 83-111.
Read now
Mario Abela & Araceli Mora. (2012) Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. Accounting in Europe 9:2, pages 147-170.
Read now
Philippe Danjou & Peter Walton. (2012) The Legitimacy of the IASB. Accounting in Europe 9:1, pages 1-15.
Read now

Articles from other publishers (50)

Alessandra Kulik & Michael Dobler. (2023) Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting. Sustainability Accounting, Management and Policy Journal 14:7, pages 349-380.
Crossref
Marta Cantero Gamito. (2023) The influence of China in AI governance through standardisation. Telecommunications Policy 47:10, pages 102673.
Crossref
Miguel Arce, Begoña Giner & Mohammed Amin Taleb. (2023) Due process as a legitimating mechanism: Participation and responsiveness in the development of IFRS 17: Insurance contracts. Journal of Accounting and Public Policy 42:6, pages 107150.
Crossref
Amanda M. Convery, Matt Kaufman & Terry D. Warfield. (2023) Stakeholder conflict and standard-setting foundation oversight. Journal of Accounting and Public Policy 42:6, pages 107122.
Crossref
Kylie L. Kingston, Craig Furneaux, Laura de Zwaan & Lyn Alderman. (2023) Avoiding the accountability ‘sham-ritual’: An agonistic approach to beneficiaries’ participation in evaluation within nonprofit organisations. Critical Perspectives on Accounting 92, pages 102261.
Crossref
Andreas NölkeAndreas Nölke. 2023. Second Image IPE. Second Image IPE 203 232 .
Lucía Mellado & Laura Parte. 2022. Eurasian Business and Economics Perspectives. Eurasian Business and Economics Perspectives 299 321 .
Alexandra-Gabriela Marina. (2021) Perspectives of Different Stakeholder Groups About the Alignment of IFRS for SMEs with IFRS Standard. Studies in Business and Economics 16:3, pages 109-122.
Crossref
Anschi De Wolf & Johan Christiaens. (2021) Stakeholder participation in the development of International Public Sector Accounting Standard 42, Social Benefits . Financial Accountability & Management.
Crossref
Begoña Giner & Araceli Mora. (2020) Political interference in private entities' financial reporting and the public interest: evidence from the Spanish financial crisis. Accounting, Auditing & Accountability Journal 34:7, pages 1581-1607.
Crossref
Lucía Mellado & Laura Parte. 2021. Eurasian Economic Perspectives. Eurasian Economic Perspectives 3 22 .
Karen Handley, Elaine Evans & Sue Wright. (2019) Understanding participation in accounting standard‐setting: the case of AASB ED 192 Revised Differential Reporting Framework . Accounting & Finance 60:4, pages 3621-3645.
Crossref
Brian A Rutherford. (2020) Are Accounting Standards Memes? The Survival of Accounting Evolution in an Age of Regulation. Philosophy of Management 19:4, pages 499-523.
Crossref
Samindi Ishara Hewa, Rajni Mala & Jinhua Chen. (2018) IASB 's independence in the due process: an examination of interest groups’ influence on the development of IFRS  9 . Accounting & Finance 60:3, pages 2585-2615.
Crossref
Noriyuki Tsunogaya & Andreas Hellmann. (2020) Using arguments and myths to lobby over controversial accounting issues: evidence from Japan. Pacific Accounting Review 32:3, pages 355-390.
Crossref
Pauline Weetman, Ioannis Tsalavoutas & Paul GordonPauline Weetman, Ioannis Tsalavoutas & Paul Gordon. 2020. International Corporate Reporting. International Corporate Reporting 149 170 .
Kylie L. Kingston, Craig Furneaux, Laura de Zwaan & Lyn Alderman. (2019) From monologic to dialogic. Accounting, Auditing & Accountability Journal 33:2, pages 447-471.
Crossref
Rebecca Warren, David Bernard Carter & Christopher J. Napier. (2019) Opening up the politics of standard setting through discourse theory: the case of IFRS for SMEs. Accounting, Auditing & Accountability Journal 33:1, pages 124-151.
Crossref
Toshitake Miyauch & Masatsugu Sanada. (2019) Political participation in global accounting standard-setting. Journal of Accounting & Organizational Change 15:3, pages 357-381.
Crossref
Louise Crawford. (2019) Exploring the emancipatory dimensions of globalisation: The struggle over IFRS8 and country-by-country reporting. Critical Perspectives on Accounting 63, pages 102017.
Crossref
Masaki Kusano & Masatsugu Sanada. (2019) Crisis and organizational change: IASB’s response to the financial crisis. Journal of Accounting & Organizational Change 15:2, pages 278-301.
Crossref
Mathieu Floquet & Marc Nikitin. (2018) La diffusion d’information financière aux salariés dans trois entreprises sidérurgiques françaises (1945-1982) : une lecture bourdieusienne. Comptabilité Contrôle Audit Tome 24:3, pages 9-37.
Crossref
Wendy J. Bailey & Kimberly M. Sawers. (2018) Moving toward a principle-based approach to U.S. accounting standard setting: A demand for procedural justice and accounting reform. Advances in Accounting 43, pages 1-13.
Crossref
Barbara Masiello, Nicola Moscariello & Pietro Fera. (2018) Political Marketing Strategies to Foster the Sustainability of Private Transnational Organisations: The Case of the IASB. Sustainability 10:8, pages 2652.
Crossref
Lisa Baudot. (2018) On Commitment Toward Knowledge Templates in Global Standard Setting: The Case of the FASB-IASB Revenue Project. Contemporary Accounting Research 35:2, pages 657-695.
Crossref
Sebastian Botzem, Sigrid Quack & Solomon Zori. (2017) International Accounting Standards in Africa: Selective Recursivity for the ‘Happy Few’?. Global Policy 8:4, pages 553-562.
Crossref
Julia Black. (2017) ‘Says who?’ liquid authority and interpretive control in transnational regulatory regimes. International Theory 9:2, pages 286-310.
Crossref
Bryan Howieson. (2017) The Phoenix Rises: The Australian Accounting Standards Board and IFRS Adoption. Journal of International Accounting Research 16:2, pages 127-154.
Crossref
Brian A. Rutherford. (2016) Articulating accounting principles. Journal of Applied Accounting Research 17:2, pages 118-135.
Crossref
Christa Wingard, Jan Bosman & Bright Amisi. (2016) The legitimacy of IFRS. Meditari Accountancy Research 24:1, pages 134-156.
Crossref
Matthew Bamber & Kevin McMeeking. (2016) An examination of international accounting standard-setting due process and the implications for legitimacy. The British Accounting Review 48:1, pages 59-73.
Crossref
Michael Dobler & Oliver Knospe. (2016) Constituents’ formal participation in the IASB’s due process: New insights into the impact of country and due process document characteristics.. Journal of Governance and Regulation 5:3, pages 50-66.
Crossref
Hervé Stolowy. 2016. IFRS in a Global World. IFRS in a Global World 247 261 .
Rolf Uwe Fülbier & Malte Klein. (2015) Balancing past and present: The impact of accounting internationalisation on German accounting regulations. Accounting History 20:3, pages 342-374.
Crossref
Roland Königsgruber & Stefan Palan. (2013) Earnings management and participation in accounting standard-setting. Central European Journal of Operations Research 23:1, pages 31-52.
Crossref
Fakhroddin Mohammadrezaei, Norman Mohd-Saleh & Bahman Banimahd. (2013) The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria. International Journal of Disclosure and Governance 12:1, pages 29-77.
Crossref
Andreas Nölke. 2015. Rising Powers and Multilateral Institutions. Rising Powers and Multilateral Institutions 96 116 .
Horacio Molina Sánchez & Araceli Mora Enguídanos. (2015) Cambios conceptuales en la contabilidad de los arrendamientos: retos normativos y académicos. Revista de Contabilidad 18:1, pages 99-113.
Crossref
Raffaele Fiume, Tiziano Onesti & Valerio Pieri. (2014) Dialogue with standard setters. FINANCIAL REPORTING:3, pages 169-189.
Crossref
Ann Jorissen, Nadine Lybaert, Raf Orens & Leo van der Tas. 2014. Accounting and Regulation. Accounting and Regulation 79 110 .
Roland Königsgruber. (2012) Expertise-based lobbying and accounting regulation. Journal of Management & Governance 17:4, pages 1009-1025.
Crossref
Devrimi Kaya & Julian A. Pillhofer. (2013) Potential Adoption of IFRS by the United States: A Critical View. Accounting Horizons 27:2, pages 271-299.
Crossref
Ronita Ram & Susan Newberry. (2013) IFRS FOR SMEs : THE IASB'S DUE PROCESS . Australian Accounting Review 23:1, pages 3-17.
Crossref
Masatsugu Sanada. (2021) Bridging Competing Logics: Re-Reading the History of Transnational Standardization in Accounting. SSRN Electronic Journal.
Crossref
Paulo Frederico Homero Junior & Edson Luiz Riccio. (2018) The Field of Accounting Regulation in Brazil during the Adoption of the IFRS. SSRN Electronic Journal.
Crossref
Jan Riepe. (2018) Basel and the IASB: Legitimacy Interdependencies and Consequences for Prudential Regulation. SSRN Electronic Journal.
Crossref
Begooa Giner & Araceli Mora. (2018) Political Interference in Financial Reporting in the Financial Industry: Evidence from Spain. SSRN Electronic Journal.
Crossref
Masatsugu Sanada & Masaki Kusano. (2014) The Legitimacy of Global Accounting Standards in the Wake of the Financial Crisis. SSRN Electronic Journal.
Crossref
Rolf Uwe Fuelbier, Malte Klein, Yuri Biondi, Jonathan C. Glover, Nicole Thorne Jenkins, Bjorn N. Jorgensen, John Lacey, Paul Munter, Eiko Tsujiyama, T. Jeffrey Wilks & Roman L. Weil. (2012) Financial Accounting and Reporting in Germany: A Case Study on German Accounting Tradition and Experiences with the IFRS Adoption. SSRN Electronic Journal.
Crossref
Devrimi Kaya & Julian A. Pillhofer. (2011) Potential Adoption of IFRS by the United States: A Critical View. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.