The question raised in this paper is whether changes over the last 20 years in the German financial accounting system signal a retreat of the nation state from this policy field. Using a comprehensive perspective on accountancy we consider the steps in the accounting process, i.e. standard...

This working paper introduces the concept of legal personality of non-state actors as an indicator of the democratic legitimacy of international organizations (IOs). Globalization has led to changes in statehood which are reflected in new democratic forms of participation and new expectations...

Civil society participation has become a buzzword in the debate about the legitimacy and accountability of international governance. Many organizations, prominently among them the World Trade Organization (WTO), have come under considerable pressure to open up their policy-making process towards...

As a result of international legalization, the potential for conflicts of overlapping jurisdictions has multiplied vertically between national and international law, as well as horizontally between national and foreign law. In competition control, the latter type of horizontal overlap between US...