Skip to main content
placeholder image

IFRS adoption in Australia: A strong structuration perspective

Journal Article


Abstract


  • This article provides an historical account of conditions and actions which gave rise to the decision to adopt International Financial Reporting Standards in Australia. This decision is seen as a ‘moment’ within a much broader movement of history, namely, the emergence of a transnational neoliberal global order comprising networks of multilateral arrangements and strategic alliances, as well as ambiguous but powerful social, political and cultural forces. Those phenomena and their force in the context of accounting standard setting are examined here through a conflation of Castells’ work on globalisation with the strong structuration model of Stones. This article demonstrates the potential of the Stones/Castells theoretical nexus to contribute to future accounting research, not only within the narrow realm of rule-making but more broadly in our attempts to understand and critique the manner in which global neoliberal processes have come to impact contemporary experience.

UOW Authors


  •   Chapple, Sandra (external author)

Publication Date


  • 2018

Citation


  • Chapple, S. (2018). IFRS adoption in Australia: A strong structuration perspective. Accounting History, 23 (3), 265-295.

Scopus Eid


  • 2-s2.0-85051459238

Ro Metadata Url


  • http://ro.uow.edu.au/buspapers/1440

Number Of Pages


  • 30

Start Page


  • 265

End Page


  • 295

Volume


  • 23

Issue


  • 3

Place Of Publication


  • United Kingdom

Abstract


  • This article provides an historical account of conditions and actions which gave rise to the decision to adopt International Financial Reporting Standards in Australia. This decision is seen as a ‘moment’ within a much broader movement of history, namely, the emergence of a transnational neoliberal global order comprising networks of multilateral arrangements and strategic alliances, as well as ambiguous but powerful social, political and cultural forces. Those phenomena and their force in the context of accounting standard setting are examined here through a conflation of Castells’ work on globalisation with the strong structuration model of Stones. This article demonstrates the potential of the Stones/Castells theoretical nexus to contribute to future accounting research, not only within the narrow realm of rule-making but more broadly in our attempts to understand and critique the manner in which global neoliberal processes have come to impact contemporary experience.

UOW Authors


  •   Chapple, Sandra (external author)

Publication Date


  • 2018

Citation


  • Chapple, S. (2018). IFRS adoption in Australia: A strong structuration perspective. Accounting History, 23 (3), 265-295.

Scopus Eid


  • 2-s2.0-85051459238

Ro Metadata Url


  • http://ro.uow.edu.au/buspapers/1440

Number Of Pages


  • 30

Start Page


  • 265

End Page


  • 295

Volume


  • 23

Issue


  • 3

Place Of Publication


  • United Kingdom