"This book highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries"--Provided by publisher.

Purpose: The purpose of this paper is to demonstrate the role of power relations in initiating and blocking accounting change that involves increased “responsibilisation” and “incentivisation”, and to understand how institutional entrepreneurship is steered by power strategies....

Purpose: Through a case study on the governance structures of the UN, the purpose of this paper is to develop a critique of Public and Private Bureaucracies Transaction Cost Economics (PPBTCE) (Williamson, 1999) as a theoretical lens to analyze internal oversight structures....

"This book highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries"--