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The Economics and Politics of AccountingInternational Perspectives on Trends, Policy, and Practice$
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Christian Leuz, Dieter Pfaff, and Anthony Hopwood

Print publication date: 2004

Print ISBN-13: 9780199260621

Published to Oxford Scholarship Online: January 2005

DOI: 10.1093/0199260621.001.0001

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Academics in the Accounting Policy Process: England and Germany Compared

Academics in the Accounting Policy Process: England and Germany Compared

Chapter:
(p.376) CHAPTER 6.2 Academics in the Accounting Policy Process: England and Germany Compared
Source:
The Economics and Politics of Accounting
Author(s):

Michael Power (Contributor Webpage)

Publisher:
Oxford University Press
DOI:10.1093/0199260621.003.0015

Focuses on the role of a specific interest group accounting policy-making: the academics. The author provides an international comparison of the role of academics in the accounting policy-making process in Germany and England, analysing the nature of their involvement, the degree of institutionalization of their voice, as well as their influence on the process. The different sections of the chapter look at cultural and environmental differences in academic accounting between the two countries, accounting groups and networks in the two countries, and the role of individuals and ideas.

Keywords:   academic accounting, academics, accounting, accounting groups, accounting networks, accounting policy, cultural differences, England, environmental differences, Germany, ideas, individuals, institutionalization, interest groups, international comparison, policy-making

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