کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1006697 938331 2009 10 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
A European view on the legitimacy of accounting procedures: Towards a deliberative-accountability framework for analysis
کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
A European view on the legitimacy of accounting procedures: Towards a deliberative-accountability framework for analysis
چکیده انگلیسی

Accounting rules affect fundamental areas of social interaction encompassing groups that have diverse and conflicting interests regarding financial reporting. In the absence of a coherent social choice theory, concepts of legitimacy can be used to assess the acceptance of accounting standard-setting processes and their resulting norms. In this paper, we analyze the standard-setting process in Europe. Accounting rules in Europe are developed in a two-stage process involving both private standard-setting and public rule-making. From a structural perspective, the European Union (EU) is well positioned to develop legitimate accounting procedures. However, the original purpose and the ensuing legitimacy of its control mechanism are jeopardized when EU structures are used and sometimes abused for policy formation and the creation of EU-IFRS.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Research in Accounting Regulation - Volume 21, Issue 2, October 2009, Pages 79–88
نویسندگان
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