Politicisation of the accounting standard-setting process and the influence of key-players : an investigation into the withdrawal of the mandatory status of the Statement of Accounting Concepts No. 4 (SAC 4) in Australia
Jesmin Islam, Habib Zaman Khan and Mark Hughes, Mohobbot Ali
| Year of publication: |
August 2018
|
|---|---|
| Authors: | Islam, Jesmin ; Khan, Habib Zaman ; Hughes, Mark ; Ali, Mohobbot |
| Published in: |
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand. - Los Angeles [u.a.] : SAGE Publ., ISSN 1032-3732, ZDB-ID 1416503-X. - Vol. 23.2018, 3, p. 296-313
|
| Subject: | accounting standard setting | key-players | lobbying | political influence | SAC 4 | Australien | Australia | Interessenpolitik | Lobbying | Rechnungswesen | Accounting | IFRS | Bilanzierungsgrundsätze | Accounting standards | Standardisierung | Standardization |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/1032373217733811 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011937479