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Books > Business & Economics > Economics > Political economy
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The Economics and Politics of Accounting - International Perspectives on Research Trends, Policy, and Practice (Paperback)
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The Economics and Politics of Accounting - International Perspectives on Research Trends, Policy, and Practice (Paperback)
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Accounting and the role of accountants has permeated the modern
societies. For the most part we have accepted the impartiality and
objectivity of accounting and not recognized how accounting systems
are embedded in a country's economic and legal framework, much of
which is in turn shaped by political processes. This web of
interactions results in complex economic and political questions
which require accounting researchers to focus on several related
trends: information economics, regulatory economics, sociology, and
political science. Although considerable progress has been made in
the field of accounting, many fundamental questions are still
subject to debate. In this book leading international scholars
address a number of important questions: * What is the role of
accounting in security valuation, decision making and contracting?
* What can we learn from economics-based research in accounting? *
What is the role of auditing and how can accounting standards be
enforced? * What are the cost and benefits of accounting and
disclosure regulation? * What is the role of accounting in society?
* How does lobbying affect the political process of standard
setting? * What are the consequences of the internationalization of
standard setting? This seminal book will be of interest to
academics, researchers, and graduate students of Accounting,
Finance, Business Studies, Sociology, and Political Economy.
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