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Accounting, Organizations, and Institutions$
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Christopher S. Chapman, David J. Cooper, and Peter Miller

Print publication date: 2009

Print ISBN-13: 9780199546350

Published to Oxford Scholarship Online: February 2010

DOI: 10.1093/acprof:oso/9780199546350.001.0001

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ContentsFRONT MATTER

Financial Accounting without a State*

Chapter:
(p.324) 15 Financial Accounting without a State*
Source:
Accounting, Organizations, and Institutions
Author(s):

Michael Power (Contributor Webpage)

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199546350.003.0015

This chapter argues that financial accounting has been frequently mischaracterized as a field of different national practices which have become increasingly and rapidly international in recent years. Rather, accounting norms have evolved over centuries in trans-regional commercial spaces between states, and are more loosely coupled to national ‘cultures’ than is commonly imagined. It is suggested that the rise of so-called ‘national’ level accounting standard setters in the late 20th century marks the origin of self-validating and increasingly autonomous ‘global accounting actors’ of which the International Accounting Standards Board (IASB) is only one example. Its emergence is largely mis-described as the result of a conflict between ‘national’ and ‘international’ standards, and is better understood as the outcome of a distinctive accounting sub-politics involving small numbers of policy actors operating within and constituting an ‘accounting culture’ which has always been more global than national in character.

Keywords:   accounting culture, financial accounting, financialization, IASB, nationhood, transnational actors

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