The Economics and Politics of Accounting
International Perspectives on Research Trends, Policy, and Practice
Published on 15. September 2005
Book
Paperback/Softback
436 pages
978-0-19-928678-2 (ISBN)
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.
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.
Reviews / Votes
This is a collection of original papers by colleagues and friends of the late Dieter Ordelheide, and dedicated to his memory. It is a fitting tribute to such a distinguished and productive scholar, because it makes a variety of serious contributions to fields of accounting and policy-making with which he was concerned. Its quality is such that the book is well worth reading in its own right, not simply as a tribute. The dedicatee himself appears as author of one paper and co-author of another: surely the farewell that he would have wished to make. European Accounting ReviewMore details
Language
English
Place of publication
Oxford
United Kingdom
Target group
College/higher education
Professional and scholarly
Illustrations
Numerous tables and line drawings
Dimensions
Height: 234 mm
Width: 156 mm
Thickness: 23 mm
Weight
658 gr
ISBN-13
978-0-19-928678-2 (9780199286782)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
Additional editions
Christian Leuz | Dieter Pfaff | Anthony Hopwood
The Economics and Politics of Accounting
International Perspectives on Research Trends, Policy, and Practice
E-Book
09/2005
OUP eBook
€43.49
Available for download
Christian Leuz | Dieter Pfaff | Anthony Hopwood
The Economics and Politics of Accounting
International Perspectives on Trends, Policy, and Practice
Book
03/2004
Oxford University Press
€101.60
Shipment within 15-20 days
Persons
Christian Leuz is Assistant Professor in Accounting at the Wharton School of the University of Pennsylvania. Prior to this position, he lectured at the Otto Beisheim Graduate School of Management, the University of Tuebingen, and Goethe University Frankfurt. He was the Harry Reynolds International Visiting Professor at the Wharton School and a visiting post-doctoral fellow at the Simon School of Business, University of Rochester. Professor Leuz earned his doctoral degree in 1996 at the Goethe University Frankfurt where he also received his "Habilitation" in Business Administration in 2000. He has published numerous articles. Currently, he is an associate editor of the European Accounting Review. Professor Leuz is a Fellow of the Financial Institutions Center and received several grants and honors, of which the 'Best Paper Award 2002' granted by the German Association of Business Professors is the latest.
Dieter Pfaff is Professor of Accounting in the Department of Economics, Business Administration, and Information Technology, at the University of Zurich. Prior to this position Professor Pfaff lectured at the University of Frankfurt. Professor Pfaff has published a number of works on accounting.
Anthony Hopwood is the Peter Moores Dean of the Said Business School, the American Standard Companies Professor of Operations Management, and Student of Christ Church at the University of Oxford. Educated at the London School of Economics and the University of Chicago, prior to moving to Oxford in 1995 Professor Hopwood had held professorships at the London Business School and the London School of Economics. He also is the President of the European Institute for Advanced Studies in Management, Brussels. Professor Hopwood is also Editor-in-Chief of the major international research journal, Accounting, Organizations and Society. He has served as a consultant to commercial, governmental and international organizations. Professor Hopwood holds honorary doctorates from universities in Denmark, Finland, Sweden and the United Kingdom.
Dieter Pfaff is Professor of Accounting in the Department of Economics, Business Administration, and Information Technology, at the University of Zurich. Prior to this position Professor Pfaff lectured at the University of Frankfurt. Professor Pfaff has published a number of works on accounting.
Anthony Hopwood is the Peter Moores Dean of the Said Business School, the American Standard Companies Professor of Operations Management, and Student of Christ Church at the University of Oxford. Educated at the London School of Economics and the University of Chicago, prior to moving to Oxford in 1995 Professor Hopwood had held professorships at the London Business School and the London School of Economics. He also is the President of the European Institute for Advanced Studies in Management, Brussels. Professor Hopwood is also Editor-in-Chief of the major international research journal, Accounting, Organizations and Society. He has served as a consultant to commercial, governmental and international organizations. Professor Hopwood holds honorary doctorates from universities in Denmark, Finland, Sweden and the United Kingdom.
Content
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