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Politische Ökonomie der Rechnungslegung - Bisherige Forschungsergebnisse und künftige Forschungsperspektiven unter besonderer Berücksichtigung des Lobbyingkonzepts

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Original languageGerman
Pages (from-to)1-29
Number of pages29
JournalJournal fur Betriebswirtschaft
Volume59
Issue number1
DOIs
StatePublished - 2009

Abstract

Particularly in the field of German research tradition concerning financial accounting thoughts about interpretation and development of standards are focal points. Along with the appearance of the information economics it became apparent that financial accounting is not only a technical vehicle but a social institution. By making accounting information publicly available it may have an effect on the distribution of economic income. Insofar the presumption is feasible that those players influence standard-setting whose welfare is directly affected by it. The above mentioned view that is rarely noted in the German-speaking countries is followed by the research approach so called "Political Economy of Accounting". Aim of this research approach is to explain the complex standard-setting process by considering the different parties within a society. The article at hand contributes to sum up state-of-the-art advancements in the field of scientific discourse concerned and provides an outlook on perspectives in this research area. © Wirtschaftsuniversität Wien, Austria 2009.

Research areas

  • Empirical accounting research, Lobbying, Political Economy of Accounting, Regulation, Regulation process

ID: 21616087