Exploring social, political and economic dimensions of accounting in the global context: the International Accounting Standards Board and accounting disaggregation

Sonja Gallhofer, Jim Haslam

    Research output: Contribution to journalArticlepeer-review

    53 Citations (Scopus)

    Abstract

    We elaborate an immanent critique of the International Accounting Standards Board (IASB), critically exploring its claim to serve the public interest by reference to its character and position, its official principles and its work vis-à-vis campaigns to disaggregate accounting focused on extractive industries and operating segments. We raise issues about the institution and its rhetoric and indicate that it does not straightforwardly apply its principles. Unable to abstract from its socio-political context, its accounting prescriptions intertwine with concerns to inform democracy and a related politics of accounting disaggregation. We attempt a rescuing critique, indicating IASB's potential to better serve the public interest.
    Original languageEnglish
    Pages (from-to)633-664
    Number of pages32
    JournalSocio-Economic Review
    Volume5
    Issue number4
    DOIs
    Publication statusPublished - Oct 2007

    Keywords

    • Financial institutions
    • Accounting standards
    • Accounting disaggregation
    • International Accounting Standards Board (IASB)
    • Corporate governance

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