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

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

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

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

Synopsis

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 bypolitical 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: DT What is the role of accounting in security valuation, decision making and contracting?DT What can we learn from economics-based research in accounting?DT What is the role of auditing and how can accounting standards be enforced?DT What are the cost and benefits of accounting and disclosure regulation?DT What is the role of accounting in society?DT How does lobbying affect the political process of standard setting?DT 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.

Excerpt

With the passing of Dieter Ordelheide, the academic accounting community has lost a champion, an innovator, a role model, and a very dear friend. in a short period of time Dieter became a key person in the network of institutions that now constitute the supranational space in which European-level academic accounting operates. Affiliated with the European Institute for Advanced Studies in Management, he played a vital role in designing the accounting research activities of the Institute. Deeply involved in the European Accounting Association, a body that had evolved out of the activities of the European Institute, Dieter had a vision of what that Association might achieve and he did his utmost to realize this. Foremost in his mind was the Association's involvement with the next generation of European scholars through the European Doctoral Colloquium in Accounting. He was determined that younger scholars should have more opportunities to be European than had been available to him. Through these and other related activities, Dieter Ordelheide became widely known and respected throughout the European academic community, and increasingly the international one. He was a voice that mattered—a voice of both wisdom and authority.

Born in 1939 in Bielefeld and educated at the Helmholtz-Gymnasium, Dieter Ordelheide began his research and teaching career in the early 1960s studying business administration and legal sciences at the University of Cologne, one of the leading institutions for these subjects in Germany. in 1966 he took up a research assistantship at the Ruhr University, Bochum, where he was taught and influenced by Professor Walther Busse von Colbe. He completed his Ph.D. on the modeling and simulation of maintenance systems, and in 1979 he successfully defended a habitation thesis concerning the efficiency of public agencies.

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