Minecraft Adventures B2G1 Free

Special Offers see all

Enter to WIN a $100 Credit

Subscribe to PowellsBooks.news
for a chance to win.
Privacy Policy

Visit our stores

    Recently Viewed clear list

    Interviews | August 12, 2015

    Jill Owens: IMG Eli Gottlieb: The Powells.com Interview

    Eli GottliebEli Gottlieb has done something unusual — he's written two novels, 20 years apart, from opposing but connected perspectives. The Boy Who Went... Continue »
    1. $17.47 Sale Hardcover add to wish list

      Best Boy

      Eli Gottlieb 9781631490477


This item may be
out of stock.

Click on the button below to search for this title in other formats.

Check for Availability
Add to Wishlist

Defining the International Accounting Standard Board's Governance Network.

Defining the International Accounting Standard Board's Governance Network. Cover


Synopses & Reviews

Publisher Comments:

There is little empirical research identifying the structural forces influencing the International Accounting Standards Board (IASB). The purpose of this study was to analyze the structural forces underlying international accounting regulation to contribute insights useable by the public, politicians, and scholars to conceptualize the processes of international accounting regulation. Based on stakeholder theory, legitimacy theory, and social network theory it was posited that this network is rationally created to serve certain stakeholder groups in the face of divergent stakeholder interests. The research questions for this study addressed the organizations which constituted the IASB's governance network, the professional and geographic perspectives represented, and the extent to which the governance network was structurally embedded. Social network methodology was utilized within a case study design. All data consisted of publically available existing data. Social network analysis including graphic notations, density, comembership overlap, and co-organizational overlap were employed to produce a representation of the governance network and to measure the extent to which the network was structurally embedded. To provide supplementary detail, the professional perspectives and geographic representations of the actors were measured. The results indicated that the network forms a definable hierarchy that exhibits qualities of structural embeddedness. Banking interests were more embedded within the governance network than any other professional, academic, or social group. Also, a strong Western influence was detected. The societal benefit of this effort was to engage society in general and accounting researchers in particular in hopes of encouraging diverse representation in regulatory processes with both macro and micro-consequences.

Product Details

Proquest, Umi Dissertation Publishing
Business-Accounting and Finance
Rossman, Patricia A.
Publication Date:

Related Subjects

Business » Accounting and Finance

Defining the International Accounting Standard Board's Governance Network.
0 stars - 0 reviews
$ In Stock
Product details pages Proquest, Umi Dissertation Publishing - English 9781243632944 Reviews:
  • back to top


Powell's City of Books is an independent bookstore in Portland, Oregon, that fills a whole city block with more than a million new, used, and out of print books. Shop those shelves — plus literally millions more books, DVDs, and gifts — here at Powells.com.