Journal Article

Exploring social, political and economic dimensions of accounting in the global context: the International Accounting Standards Board and accounting disaggregation

Sonja Gallhofer and Jim Haslam

in Socio-Economic Review

Published on behalf of Society for the Advancement of Socio-Economics

Volume 5, issue 4, pages 633-664
Published in print October 2007 | ISSN: 1475-1461
Published online October 2007 | e-ISSN: 1475-147X | DOI: https://dx.doi.org/10.1093/ser/mwm012
Exploring social, political and economic dimensions of accounting in the global context: the International Accounting Standards Board and accounting disaggregation

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  • Moral Philosophy
  • Corporate Social Responsibility
  • Welfare Economics
  • Political Economy
  • Economic Sociology

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We elaborate an immanent critique of the International Accounting Standards Board (IASB), critically exploring its claim to serve the public interest by reference to its character and position, its official principles and its work vis-à-vis campaigns to disaggregate accounting focused on extractive industries and operating segments. We raise issues about the institution and its rhetoric and indicate that it does not straightforwardly apply its principles. Unable to abstract from its socio-political context, its accounting prescriptions intertwine with concerns to inform democracy and a related politics of accounting disaggregation. We attempt a rescuing critique, indicating IASB's potential to better serve the public interest.

Keywords: financial institutions; IASB; internationalization; regulation; corporate governance; accounting standards; accounting disaggregation; M14 corporate culture; social responsibility; M41 accounting

Journal Article.  12181 words. 

Subjects: Moral Philosophy ; Corporate Social Responsibility ; Welfare Economics ; Political Economy ; Economic Sociology

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