Accounting and Politics in Europe: Influencing the Standard

ABSTRACT

The paper considers the case of lobbying to influence the content or other aspects of a standard within Europe. It reviews the institutional framework to identify opportunities for lobbying and then considers the mechanics and constraints that affect lobbying in this context.

Keywords:

• European endorsement
• IFRS standards
• lobbying

Disclosure Statement

No potential conflict of interest was reported by the author.

Notes

1 The process of delegating the power of approval of modifications to EU law to a committee of civil servants is known as comitology and was introduced to facilitate change which is otherwise slow and cumbersome.