Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/90716
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- Title
- A Neofunctionalist perspective on international accounting convergence : analysis and insights
- Related
- Asia Pacific Interdisciplinary Research in Accounting Conference (5th : 2007) (8 - 10 July 2007 : Auckland)
- Related
- Milne, Markus. Proceedings of the 5th Asia Pacific Interdisciplinary Research in Accounting Conference, p.1-23
- Related
- http://www.mngt.waikato.ac.nz/conferencemanager/articles/5/309-309-Cummings&Chand-APIRA-2007-resub.pdf
- Publisher
- Auckland : APIRA Organising Committee and Conference Secretariat
- Date
- 2007
- FoR/RFCD Code(s)
-
150100 Accounting, Auditing and Accountability
- Author/Creator
- Cummings, Lorne
- Author/Creator
- Chand, Parmod
- Description
- Whilst a number of studies have examined the evolution of the accounting standard setting process across time and identified various factors affecting the development of International Financial Reporting Standards (IFRS), the literature on international accounting has proceeded without an examination of theoretical paradigms which may explain the convergence process. As accounting operates within a social and political sphere, the convergence process can be better understood by examining the framework in which this dialogue takes place. Neofunctionalism, a sociological theory used to explain European integration efforts since the inception of the Treaty of Paris in 1951, is used in this paper to analyse the current international convergence process in accounting and offer insights into prospects for convergence in the future. The paper demonstrates that the ongoing dialogue and agreement between various institutions in the convergence process, like European convergence, is incremental, as opposed to one based on sudden structural re-alignments.
- Description
- 23 page(s)
- Subject Keyword
- 150100 Accounting, Auditing and Accountability
- Subject Keyword
- neofunctionalism
- Subject Keyword
- integration theory
- Subject Keyword
- IASB
- Subject Keyword
- convergence
- Subject Keyword
- international accounting
- Resource Type
- conference paper
- Organisation
- Macquarie University. Dept. of Accounting and Finance
- Identifier
- http://hdl.handle.net/1959.14/90716
- Identifier
- mq-rm-2007000028
- Language
- eng
- Reviewed
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