International issues

International issues
(22 January 2013)
Readings

1. Zeff, S.A., (2002), “‘Political lobbying on proposed standards: a challenge to the IASB”, Accounting Horizons, Vol.16, No.1, pp.43 – 54

2. Whittington, G. (2008), “Harmonisation or discord? The critical role of the IASB conceptual framework”, Journal of Accounting and Public Policy, Vol. 27 pp. 495-502

3. Tsakumis, G., Campbell, D. and Doupnik, T., (2009), “IFRS: Beyond the Standards”, Journal of Accountancy, Feb. pp.34-39

4. Ramanna, K. (2012), “The international politics of IFRS harmonization”, Harvard Business School Working Paper, 11-132

5. Zhang, Y., Andrew, J. and Rudkin, K., (2012), “Accounting as an instrument of neoliberalisation?: Exploring the adoption of fair value accounting in China”, Accounting, Auditing and Accountability Journal, Vol.25, No. 8, pp.1266-1289
All five papers are to be read by everyone – for general benefit and in preparation for discussions in the second hour. Presentations will be by Group 6 (Xin, Yin, Shi and Abdullatef on papers 4 and 5) and Group 5 (Fang, Lan and Wissuta on papers 1, 2 and 3). Presentations should follow the normal format with emphasis on summarising the main themes and putting together an evaluative synthesis which compares and contrasts. Remember that the presentation must be a group effort – that does not mean that everyone necessarily has to be part of the talkers but it does mean that the content and plan of delivery etc must be a group effort and must be practised in one or more group meetings – do NOT just take one paper each and then hope it can be ‘forced into one whole’.

The papers are reviews or rely on secondary data; this is not ideal but they do allow a broad coverage of relevant issues. You will see some evidence of Ruth Hines’s constructivist view of accounting. There is also politics both inside single jurisdictions and between countries.

 

 

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