The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy, and Practice

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More About This Textbook

Overview


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. Althouugh 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 about the role of accounting in society.
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Product Details

  • ISBN-13: 9780199260621
  • Publisher: Oxford University Press, USA
  • Publication date: 5/20/2004
  • Pages: 434
  • Product dimensions: 9.30 (w) x 6.20 (h) x 1.20 (d)

Meet the Author

Wharton School of the University of Pennsylvania

University of Zurich

Oxford University

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Table of Contents

List of Figures
List of Tables
List of Contributors
Introduction and Overview
1 Roles of Financial Accounting: Equity Valuation 3
Accounting and Economics: What We Learn from Analytical Models in Financial Accounting and Reporting 5
Aspects of the Future in Accounting: The Use of Market Prices and "Fair Values" in Financial Reports 32
The Limitations of Financial Reporting 58
2 Roles of Financial Accounting: Performance Measurement and Corporate Governance 79
Value-Based Management and Performance Measures: Cash Flow versus Accrual Accounting 81
Corporate Governance and Financial Reporting at Daimler-Benz (DaimlerChrysler) AG: From a "Stakeholder" toward a "Shareholder Value" Model 103
3 Disclosure Regulation 147
Policy Implications from the Theory-Based Literature on Disclosure 149
Proprietary versus Nonproprietary Disclosures: Evidence from Germany 164
4 Enforcement of Accounting Standards 199
New Accounting for Goodwill: Application of American Criteria from a German Perspective 201
Compliance with German and International Accounting Standards in Germany: Evidence from Cash Flow Statements 218
Audit Regulation, Audit Quality, and Audit Research in the Post-Enron Era: An Analysis of Nonaudit Services 239
5 The Role of Accounting in Society and Constituent Lobbying 267
The Politics of Accounting: A Framework 269
Constituent Lobbying and Its Impact on the Development of Financial Reporting Regulations: Evidence from Germany 285
Drafting Accounting Law: An Analysis of Institutionalized Interest Representation 317
6 Standard-Setting Processes and International Accounting Standards 347
From Accounting Directives to International Accounting Standards 349
Academics in the Accounting Policy Process: England and Germany Compared 376
Index 393
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