Power and international accounting standard setting: Evidence from segment reporting and intangible assets projects
Power and international accounting standard setting: Evidence from segment reporting and intangible assets projects
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电力和国际会计准则的制定：来自分部报告和无形资产项目的证据
DOI：
10.1108/09513570510584665
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发表时间：
2005
期刊：
影响因子：
--
通讯作者：
D. J. Sharp
中科院分区：
文献类型：
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作者：
Winston Chee Chiu Kwok;D. J. Sharp
- 本研究为国际会计准则理事会（IASB）的前身进行的国际准则制定过程提供了重要的经验数据和分析。它揭示了四个主要利益相关者群体（用户，会计师，会计师和监管机构）的影响，以确定为什么国际会计准则（IAS）变成他们这样做。- 与董事会代表的深入访谈和文件内容分析被用来提供三角视角。社会学和政治学文献中的权力概念提供了理论透镜。详细研究了分部报告和无形资产准则制定项目，- 结果表明，该过程可以最好地描述为一个混合动力系统，其中没有一方被赋予绝对的权力潜力，以决定国际会计准则。尽管如此，虽然用户群体是国际会计准则的目标受益者，但从根据用户群体的偏好对国际会计准则所作的修改可以推断，用户群体具有重大影响力。- 鉴于本研究的重点是“公共”影响力的途径，研究人员总是有可能错过“秘密”行使权力的机会。在这项研究之后，IASB的会议向公众开放，为未来的研究提供了新的机会。- 本文有助于理解会计准则制定的国际协调。
– This study provides significant empirical data and analysis on the international standard‐setting process as conducted by the forerunner of the International Accounting Standards Board (IASB). It reveals the influences from four key stakeholder groups (users, preparers, accountants, and regulators) in order to ascertain why International Accounting Standards (IAS) turn out the way they do., – In‐depth interviews with board representatives and content analysis of documents were used to provide triangulating perspectives. The concept of power from the sociological and political science literature provides the theoretical lens. The standard setting projects on segment reporting and intangible assets were studied in detail., – The results show that the process can be best characterized as a mixed power system where no party is accorded the absolute power potential to dictate IAS. Nonetheless, while the user group is the target beneficiaries of IAS, the preparer group has significant influence, as inferred from the changes made to the IAS in line with the preparers' preferences., – There is always the possibility of researchers missing out on “secret” exercise of power, given that the focus of this study was on “public” paths of influence. After this study, the IASB's meetings became open to public, providing new opportunities for future research., – This paper contributes to understanding accounting standard setting for international harmonization.