Internal lobbying at the IASB
Internal lobbying at the IASB
复制标题
IASB 的内部游说
DOI：
10.2139/ssrn.2441701
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发表时间：
2016
期刊：
影响因子：
--
通讯作者：
Julia Morley
中科院分区：
文献类型：
--
作者：
Julia Morley
本研究是对会计准则制定者社会心理学分析的补充(Francis，1987；Nobes，1992；Brown and Feroz，1992；Saemann，1995；Pong and Whittington，1996；Kuo and Sharp，2005；Bhimani，2008；Ramanna，2008；Stenka和Taylor，2010；Giner and Arce，2012；Jorissen et al.，2012,2013)。它补充了分析心理因素对标准制定的影响的工作(Hirschleifer和Teoh，2009；Allen和Ramanna，2013)，发现群体效应(Bartel和Wiesenfeld，2013；Haslam等人，2006；Hogg和Abrams，1988；Hogg等人，1986)与IASB现有的项目管理结构相结合，破坏了IASB负债项目。本文利用对IASB文件和董事会会议的访谈和分析，揭开了标准制定组织的黑匣子，揭示了标准制定组织内部存在的“内部游说”，使项目容易受到外部游说活动的影响。这些发现有助于现有关于游说和标准制定的文献，因为它们证明了在试图解释监管结果时，理解游说活动与标准制定组织内发生的社会过程之间的联系的重要性。此外，这项研究通过采访几乎所有参与该项目的工作人员以及几名理事会成员，探讨了机构会计准则理事会技术人员在制定标准过程中的作用。
This study adds to prior work on the production of accounting rules (Francis, 1987; Nobes, 1992; Brown and Feroz, 1992; Saemann, 1995; Pong and Whittington, 1996; Kwok and Sharp, 2005; Bhimani, 2008; Ramanna, 2008; Stenka and Taylor, 2010; Giner and Arce, 2012; Jorissen et al., 2012, 2013) by analysing the social psychology of standard setters. It complements work analysing the impact of psychological factors on standard setting (Hirschleifer and Teoh, 2009; Allen and Ramanna, 2013), finding that group effects (Bartel and Wiesenfeld, 2013; Haslam et al., 2006; Hogg and Abrams, 1988; Hogg et al., 1986) combined with existing project management structures at the IASB to undermine the IASB Liabilities Project. The paper uses interviews and analyses of IASB documents and board meetings to open up the black box of the standard setting organisation to reveal the existence of ‘internal lobbying’ within the standard setting organisation that rendered the project vulnerable to external lobbying activities. Such findings contribute to the existing literature on lobbying and standard setting by demonstrating the importance of understanding the connection between lobbying activities and the social processes taking place within the standard setting organisation when trying to explain regulatory outcomes. Furthermore, the study addresses the role of technical staff at the IASB in the process of standard setting through interviews with almost all the staff who worked on the project as well as several board members.
影响因子：
1.9
作者：
J. Duckitt
通讯作者：
J. Duckitt