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Form Over Substance, The Politics Of International Accounting Setting

Conference Paper


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Abstract


  • This paper lays the foundation of the move towards international standards and an international

    body being dependent upon the involvement of politics. Callon's translation model is adapted to

    develop the concept that the underling purposes and objectives that international bodies have

    been established by would not be achieved as a result of powerful players. According to Robson

    (1991, p.552) the "process of translation is common to many instances of accounting

    problematisation and accounting change"

Publication Date


  • 2009

Citation


  • Roudaki, H., Cooper, K. A. & Moerman, L. C. (2009). Form Over Substance, The Politics Of International Accounting Setting. Accounting and Finance Association of Australia and New Zealand Conference (pp. 1-20). Adelaide: AFAANZ.

Ro Full-text Url


  • http://ro.uow.edu.au/cgi/viewcontent.cgi?article=1646&context=commpapers

Ro Metadata Url


  • http://ro.uow.edu.au/commpapers/608

Start Page


  • 1

End Page


  • 20

Place Of Publication


  • Adelaide

Abstract


  • This paper lays the foundation of the move towards international standards and an international

    body being dependent upon the involvement of politics. Callon's translation model is adapted to

    develop the concept that the underling purposes and objectives that international bodies have

    been established by would not be achieved as a result of powerful players. According to Robson

    (1991, p.552) the "process of translation is common to many instances of accounting

    problematisation and accounting change"

Publication Date


  • 2009

Citation


  • Roudaki, H., Cooper, K. A. & Moerman, L. C. (2009). Form Over Substance, The Politics Of International Accounting Setting. Accounting and Finance Association of Australia and New Zealand Conference (pp. 1-20). Adelaide: AFAANZ.

Ro Full-text Url


  • http://ro.uow.edu.au/cgi/viewcontent.cgi?article=1646&context=commpapers

Ro Metadata Url


  • http://ro.uow.edu.au/commpapers/608

Start Page


  • 1

End Page


  • 20

Place Of Publication


  • Adelaide