Chapter

Academics in the Accounting Policy Process: England and Germany Compared

Michael Power

in The Economics and Politics of Accounting

Published in print March 2004 | ISBN: 9780199260621
Published online January 2005 | e-ISBN: 9780191601668 | DOI: http://dx.doi.org/10.1093/0199260621.003.0015
 Academics in the Accounting Policy Process: England and Germany Compared

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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

Chapter.  6823 words.  Illustrated.

Subjects: Financial Markets

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