The Economics and Politics of Accounting : International Perspectives on Research Trends, Policy, and Practice / Leuz, Christian (EDT)/ Pfaff, Dieter (EDT)/ Hopwood, Anthony (EDT)

会計の経済学と政治学<br>The Economics and Politics of Accounting : International Perspectives on Research Trends, Policy, and Practice

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会計の経済学と政治学
The Economics and Politics of Accounting : International Perspectives on Research Trends, Policy, and Practice

Leuz, Christian (EDT)/ Pfaff, Dieter (EDT)/ Hopwood, Anthony (EDT)

ウェブストア価格 ¥15,314（本体¥13,922）
Oxford University Press（2005/09発売）
外貨定価 US$ 73.00
ポイント 139pt

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製本 Paperback:紙装版/ペーパーバック版／ページ数 436 p.
言語 ENG
商品コード 9780199286782
DDC分類 657

基本説明

New in paperback. Hardcover was published in 2004. Topics: the role of financial accounting, auditing standards, accounting regulation, investment and valuation decision.

Full Description

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.

PART I: ONE THE ECONOMICS AND ROLES OF ACCOUNTING; ROLES OF FINANCIAL ACCOUNTING: EQUITY VALUATION; ROLES OF FIANANCIAL ACCOUNTING: PERFORMANCE MEASUREMENT AND CORPORATE GOVERNANCE; PART II: ON THE REGULATION AND ENFORCEMENT OF ACCOUNTING; DISCLOSURE REGULATION; ENFORCEMENT OF ACCOUNTING STANDARDS; PART III: ON THE POLITICS AND STANDARD SETTING OF ACCOUNTING; THE ROLE OF ACCOUNTING IN SOCIETY AND CONSTITUENT LOBBYING; STANDARD SETTING PROCESSES AND INTERNATIONAL ACCOUNTING STANDARDS