How International Accounting Research Influences Policy and Standard Setting

2018 ◽  
Vol 17 (2) ◽  
pp. 1-11
Author(s):  
Mary E. Barth
Keyword(s):  
Financial Reporting ◽  
Standard Setting ◽  
Keynote Address ◽  
International Accounting ◽  
Research Topics ◽  
Reporting Standard ◽  
Accounting Research ◽  
Accounting Practice ◽  
Conducting Research

ABSTRACT For accounting to be a learned profession, research must play an important role in shaping accounting practice. This keynote address focuses on how international accounting research influences policy and financial reporting standard setting. It begins by clarifying what is, and is not, accounting. Next, it provides perspective on characteristics of the research that make it suitable for informing standard setters and identifies sources of research topics. Seven studies provide examples of research that can influence global financial reporting standard setting. The address closes by reinforcing the keys to conducting research to influence policy.

scholarly journals Lobbying na Regulação Contábil: Evidências do Setor Petrolífero

2014 ◽  
Vol 25 (65) ◽  
pp. 124-144 ◽  
Author(s):  
Odilanei Morais dos Santos ◽  
Ariovaldo dos Santos
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Status Quo ◽  
International Accounting ◽  
International Accounting Standards ◽  
Discussion Paper ◽  
Reporting Standard ◽  
International Financial Reporting Standard ◽  
International Accounting Standards Board

Este trabalho tem como objetivo identificar os fatores determinantes à submissão de cartas comentários, como estratégia de lobbying no contexto da regulação contábil, à audiência pública do Discussion Paper Extractive Activities do International Accounting Standards Board IASB).Os resultados mostram o tamanho como fator determinante, em todas as modelagens utilizadas, indicando que grandes empresas petrolíferas possuem maior probabilidade para realizar lobbying. Essa propensão é verificada para posicionamentos essencialmente desfavoráveis às propostas apresentadas pelo IASB, o que implica em considerar que a revisão/substituição do International Financial Reporting Standard -IFRS6 será um processo complexo e sujeito a pressões por parte das empresas petrolíferas para manter o status quo.

Articulating accounting principles

2016 ◽  
Vol 17 (2) ◽  
pp. 118-135 ◽  
Author(s):  
Brian A. Rutherford
Keyword(s):  
Financial Reporting ◽  
Standard Setting ◽  
Financial Accounting ◽  
Accounting Standard ◽  
Content Type ◽  
Accounting Research ◽  
Accounting Principles ◽  
Accounting Theory ◽  
Social Scientific ◽  
Accounting Standard Setting

Purpose – The purpose of this paper is to provide a soundly based epistemological underpinning for the kind of theorisation in which many classical financial accounting researchers engaged and thus to support a renewal of this programme. Design/methodology/approach – The paper draws on pragmatist philosophy and, in particular, on Jules Coleman’s theory of “explanation by embodiment”. The applicability of this theory to the world of financial reporting is discussed. Various theorists and schools within classical accounting theory are examined from the perspective of Coleman’s ideas, focusing particularly on A.C. Littleton’s Structure of Accounting Theory. Findings – The paper finds that classical accounting research works such as Structure of Accounting Theory can be interpreted as the search for Colemanian explanation by embodiment and that this provides them with a soundly based pragmatist underpinning for their theorisation. Research limitations/implications – This paper supports the resumption by academics, qua academics, of work to contribute to accounting standard-setting by offering argumentation that addresses accounting principles and methods directly, rather than only via the social scientific investigation of behaviour in the accounting arena. Practical implications – Such a resumption would contribute positively to future standard-setting. Originality/value – This paper contributes to the defence of classical financial accounting research from the charge of lacking theoretical rigour.

scholarly journals Perkembangan Penelitian Akuntansi Sektor Publik di Indonesia

2019 ◽  
Vol 8 (2) ◽  
pp. 94
Author(s):  
Harumi Puspa Rizky ◽  
Doddy Setiawan
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Local Governments ◽  
Quantitative Methods ◽  
Financial Accounting ◽  
Research Topics ◽  
The Public ◽  
Accounting Research ◽  
Field Samples ◽  
Public Sector Accounting

<p class="JurnalASSETSABSTRAK">ABSTRAK</p><p>Penelitian ini bertujuan untuk memberikan gambaran terkait perkembangan penelitian akuntansi sektor publik di Indonesia. Metode yang digunakan dalam penelitian ini adalah charting the field. Sampel yang diambil berasal dari 22 jurnal terakreditasi di Indonesia dan diperoleh 137 artikel selama tahun 2010-2018. Penelitian ini mengklasifikasikan artikel berdasarkan topik dan metode penelitian. Hasil penelitian ini menunjukkan bahwa  topik yang paling banyak digunakan dalam penelitian akuntansi sektor publik adalah topik mengenai akuntansi keuangan dan  untuk model yang sering digunakan adalah metode kuantitatif dan juga metode survei serta archival. Topik akuntansi keuangan pada sektor publik menjadi topik terbanyak yang diteliti dikarenakan akuntansi pada sektor publik masih menjadi perhatian khusus dan masih banyak pemerintah daerah yang terkendala pelaporan keuangan. Sementara itu dari topik penelitian yang paling sedikit dilakukan dari tujuh kategori adalah topik mengenai perpajakan dan sistem akuntansi.<em></em></p><p class="JurnalASSETSABSTRAK"><em>ABSTRACT</em></p><p><em><em>This study aims to provide an overview of the development of public sector accounting research in Indonesia. The method used in this research is charting the field. Samples taken came from 22 accredited journals of Indonesia and 137 articles written during 2010-2018. This study classifies articles based on research topics and methods. The results of this study indicate that the topic most widely used in public sector accounting research is the topic of financial accounting and for models that are often used are quantitative methods as well as survey and archival methods. The topic of financial accounting in the public sector is the most researched topic because accounting in the public sector is still a particular concern and many local governments are constrained by financial reporting. Meanwhile, from the research topics, at least seven of the categories were taxation and accounting systems.</em><br /></em></p>

scholarly journals Reality and Accounting: The Case of Accounting Research with Interpretive Approaches

2021 ◽  
Vol 12 (2) ◽  
pp. 41-54
Author(s):  
Yudhanta Sambharakreshna
Keyword(s):  
Social Science ◽  
Standard Setting ◽  
Accounting Research ◽  
Accounting Practice ◽  
Socially Constructed ◽  
Interpretive Paradigm ◽  
Setting Process ◽  
Economic Reality

Economic reality plays an important role in accounting practice and standard setting process. The positivism paradigm view reality as independently existing, and interpretive paradigm view reality as socially constructed. It is argued in this paper that utilizing interpretive view in accounting research is better able to capture the economic reality that is socially constructed and much affected by our account. This is because accounting is a social science and is better understood by gaining the views of different parties involved, which is largely done by utilizing interpretive accounting research.

Accounting Craftspeople versus Accounting Seers: Exploring the Relevance and Innovation Gaps in Academic Accounting Research

2012 ◽  
Vol 26 (4) ◽  
pp. 833-843 ◽  
Author(s):  
William E. McCarthy
Keyword(s):  
Young People ◽  
Financial Reporting ◽  
Accounting Information ◽  
Managerial Control ◽  
Research Topics ◽  
Accounting Information Systems ◽  
Accounting Research ◽  
The People ◽  
Creativity And Innovation ◽  
Real Goal

SYNOPSIS: Is accounting research stuck in a rut of repetitiveness and irrelevancy? I would answer yes, and I would even predict that both its gap in relevancy and its gap in innovation are going to continue to get worse if the people and the attitudes that govern inquiry in the American academy remain the same. From my perspective in accounting information systems, mainstream accounting research topics have changed very little in 30 years, except for the fact that their scope now seems much more narrow and crowded. More and more people seem to be studying the same topics in financial reporting and managerial control in the same ways, over and over and over. My suggestions to get out of this rut are simple. First, the profession should allow itself to think a little bit normatively, so we can actually target practice improvement as a real goal. And second, we need to allow new scholars a wider berth in research topics and methods, so we can actually give the kind of creativity and innovation that occurs naturally with young people a chance to blossom.

Power of Capitalism on Banking Accounting Practice in Indonesia

2015 ◽  
Vol 11 (1) ◽  
Author(s):  
Nanang Shonhadji ◽  
Unti Ludigdo ◽  
Gugus Irianto ◽  
Ari Kamayanti
Keyword(s):  
Financial Reporting ◽  
Historical Materialism ◽  
Basic Structure ◽  
Capitalist Class ◽  
Reporting Standard ◽  
International Financial Reporting Standard ◽  
Economic Interests ◽  
Global Society ◽  
Accounting Practice ◽  
History Of

Marxists argue that the history of human civilization is based on economic interests or basic structure. The International Financial Reporting Standard (IFRS) in Indonesia is part of historical materialism, conceived in the form of ideas and concepts by the organic intellectuals of the respective social organization, economy, and international politics. This study explores the interest of the global society toward the IFRS implementation. This is done to promote the spirit of liberalism, which must be as more profitable for the capitalist class. The bankers and accounting associations were interviewed. It was found that IFRS is the political and economic interest of the global society for making the banking practice in Indonesia. It was also found that the creation of capitalism hegemony is formed through the consensus of the interests of capitalist society.

scholarly journals An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39

2015 ◽  
Vol 26 (68) ◽  
pp. 181-194
Author(s):  
Cláudia Daniela Ferreira da Mota Carvalho ◽  
Fábio Henrique Ferreira de Albuquerque ◽  
Joaquín Texeira Quirós ◽  
Maria do Rosário Fernandes Justino
Keyword(s):  
Financial Reporting ◽  
Professional Associations ◽  
International Accounting ◽  
Financial Instruments ◽  
Chi Square ◽  
Reporting Standard ◽  
International Financial Reporting Standard ◽  
Harmonization Process ◽  
Chi Square Test ◽  
Ias 39

<p>The professional interests of the various stakeholders groups are often seen as obstacles to full accounting harmonization. Studying different professional interests in the accounting domain is significant for organizations involved in the international accounting harmonization process, insofar as it enables them to identify the main obstacles to face in order to achieve full harmonization. Thus, this article is aimed at analyzing the differences in terms of professional interests by addressing the participation of various stakeholders groups in the process of issuing/modifying standards of the International Accounting Standards Board (IASB). Based on content analysis, we examined the comment letters sent to the IASB in the context of the first part of the first phase of the project to replace the International Accounting Standard (IAS) 39, entitled "Financial Instruments - Recognition and Measurement", by the International Financial Reporting Standard (IFRS) 9, on its turn entitled "Financial Instruments". Respondents were identified according to the stakeholders group, and, later, the collected data underwent a nonparametric chi-square test. The results of this study indicate there are significant differences between the answers obtained from the various stakeholders groups involved in the process of issuing or reviewing a standard of the IASB, above all made clear between the group of financial preparers and the regulatory and/or standard-setting agencies and the professional associations related to accounting.</p>

scholarly journals The Value Relevance of Aged Goodwill: A South African Study

2019 ◽  
Vol 23 ◽  
Author(s):  
Fatima Zahra Omarjee ◽  
Yaeesh Yasseen ◽  
Waheeda Mohamed
Keyword(s):  
South African ◽  
Financial Reporting ◽  
Value Relevance ◽  
Accounting Standards ◽  
Reporting Standard ◽  
International Financial Reporting Standard ◽  
Accounting Practice ◽  
African Context ◽  
Subsequent Measurement ◽  
Is Value

The purpose of this study was to determine whether goodwill, which is measured in accordance with International Financial Reporting Standard 3 (IFRS 3), is value relevant at acquisition and as time progresses, for a period of two years after acquisition. Using the Ohlson model, 126 JSE firm-year observations were tested. It was subsequently found that goodwill was not value relevant at acquisition date but did become value relevant as time progressed. The possible reasons for goodwill not being value relevant at acquisition are attributed to the manner in which IFRS 3 requires goodwill to be measured, the allowance of provisional values under IFRS 3, and the complexities associated with complying with IFRS 3. Goodwill being value relevant as time progresses is attributed to the subsequent measurement requirements of IFRS 3, in particular the annual impairment testing requirement as opposed to the previous amortisation requirements. This study was conducted in a South African context where limited studies on goodwill have taken place. The results are deemed to be useful to investors and standard setters as they hold implications for goodwill accounting practice and changes to goodwill accounting standards.

scholarly journals O processo de convergência do cpc pme/ ifrs sme sob a ótica do interacionismo simbólico

2018 ◽  
Vol 3 (1) ◽  
pp. 140-156
Author(s):  
Tiago Vasconcelos
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
International Accounting ◽  
International Accounting Standards ◽  
Reporting Standard ◽  
International Financial Reporting Standard ◽  
International Accounting Standards Board

O IASB (International Accounting Standards Board), preocupando-se em adequar as Normas Internacionais de Contabilidade para todos os portes de empresas, criou a IFRS (International Financial Reporting Standard) para (PME) Pequenas e Médias Empresas, visando padronizar a contabilidade societária das empresas que não possuem o rigor e a estrutura das empresas de capital aberto. Apesar do Conselho Federal de Contabilidade determinar que as empresas PME se enquadrem ao CPC PME, devido ao pouco nível de estrutura e governança corporativa das empresas, não possuírem a obrigatoriedade de auditoria e a não necessidade de evidenciação dos seus relatórios financeiros ao mercado, muitas empresas não se adaptam ao CPC (Comitê de Pronunciamentos Contábeis) PME. As empresas que convergem ao CPC PME são decorrentes das decisões de seus gestores norteados pelas suas crenças, valores e experiências prévias em empresas que são obrigadas a utilizarem o IFRS para a divulgação dos seus resultados. O objetivo do presente ensaio teórico é refletir sobre o potencial do interacionismo simbólico como abordagem epistemológica para compreender o processo de convergência no Brasil ao CPC PME. Estas crenças, valores e experiências prévias podem ser embasados pelo interacionismo simbólico proporcionando um estilo de gestão que direcione a convergências das empresas PME à adoção das normas internacionais como processo e padrão das regras contábeis na prática.

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