The economics and politics of accounting : international perspectives on research, trends, policy, and practice / [edited by] Christian Leuz, Dieter Pfaff, Anthony Hopwood
pt. 1. On the economics and roles of accounting -- pt. 2. On the regulation and enforcement of accounting -- pt. 3. On the politics and standard-setting of accounting
Summary
For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework. In this book, international scholars address a number of important questions about the role of accounting in society
