The academic community’s participation in global accounting standard-setting

Larson, Robert K.; Herz, Paul J.

doi:10.1016/j.racreg.2011.03.006

Cited by 29 publications

(15 citation statements)

References 24 publications

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“…Os outros estudos desse subgrupo seguem a mesma linha de pesquisa, voltados para questões sobre lobbying e participação de usuários no processo normativo. Há pesquisas que analisam o Discussion Paper (Carmo, Ribeiro & Carvalho, 2014), Exposure Draft (Matos, 2013) ou o processo de forma mais geral (Comiran & Graham, 2016;Larson & Herz, 2011). Em todas, observa-se que a participação dos usuários pode influenciar na decisão de conceitos por parte dos normatizadores.…”

Section: Normatização Do Arrendamentounclassified

Contabilidade e Arrendamento Mercantil/ Leasing: Revisão da Literatura Nacional e Internacional (2000-2018)

Matos

Murcia

2019

REPeC

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Objetivo: Identificar e caracterizar a pesquisa sobre arrendamento mercantil na área de contabilidade. Método: Três tipologias de revisão de literatura: descritiva; de escopo e narrativa (Paré, Trudel, Jaana, & Kitsiou, 2015); em uma amostra de 86 artigos (29 nacionais; 57 internacionais) sobre arrendamento mercantil no período de 2000 a 2018/julho. Resultados: A produção acompanhou a evolução do processo de normatização internacional, com destaque a partir de 2006, quando o tema entrou na agenda do IASB. Os grupos temáticos identificados foram: (i) Decisões/Ações da Administração (38%); (ii) Avaliação de Riscos com base nas DFs (36%); (iii) Normatização do arrendamento (26%). Mesmo com semelhança temática, observa-se diferença nas abordagens metodológicas utilizadas, com predominância de pesquisas analíticas no cenário internacional e documentais no nacional. Contribuições: Além da contribuição metodológica pelas três tipologias de revisão, contribui-se: (i) com as revisões descritiva e de escopo, ao sistematizar a apresentação dos estudos, mostrando do que se trata a pesquisa sobre leasing, os temas, métodos e técnicas, assim como indicações de lacunas; (ii) com a revisão narrativa, ao se descrever as pesquisas de forma a verificar se esses estudos têm demonstrado avanços sobre o conhecimento.

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Section: Normatização Do Arrendamentounclassified

Contabilidade e Arrendamento Mercantil/ Leasing: Revisão da Literatura Nacional e Internacional (2000-2018)

Matos

Murcia

2019

REPeC

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“…The evidence suggests that the academics’ direct involvement is still limited and needs improvement (Beresford and Johnson, 1995; Fülbier et al, 2009: 482; Georgiou, 2010; Tandy and Wilburn, 1996). Most empirical studies are focused in the US context and explore scholars’ contributions through an analysis of comment letters (Jorissen et al, 2006; Larson, 2007; Larson and Herz, 2011; Tandy and Wilburn, 1992), which are only available for recent public consultations. In contrast, German academics are particularly active in the national standard-setting process (McLeay et al, 2000; Ordelheide, 1999) and exert a strong influence with comment letters and lobbying.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Our analysis covers the period from the 1942 Civil Code to the present, which is characterized by a marked professionalization in standard setting (West, 2003) and by calls for academics to be more engaged in this process (Barth, 2000; Larson and Herz, 2011; McGeachin et al, 2017). The Italian context is of particular interest as it is characterized by a strong and vibrant tradition (Alexander and Servalli, 2011) and an evident body of accounting theories dating back to the nineteenth century ( Näsi et al, 2014 ), with important schools of accounting thought and a significant cultural homogeneity in the discipline of Economia Aziendale (Mattessich, 2008).…”

Section: Introductionmentioning

confidence: 99%

The governance of standard setting and the role of academia in Italian accounting regulation, 1942 to the present

et al. 2019

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This article provides a historical analysis of the role of the accounting academia in influencing Italian accounting regulation from the 1942 Civil Code to the present. It builds on the theory of social order to investigate the evolution of accounting regulation in accordance with the rise, dominance, and decline of the sources of social order and finds that academia has progressively lost its influence. The declining role of academia is interpreted in light of its inability to evolve from a vibrant community to a more structured association, which contributed to the lack of a unified position and of a formally acknowledged representation in the Italian standard setter. The progressive exclusion of academics also parallels the growing role of professional associations in the increasingly structured governance of standard setting. Moreover, this work highlights a progressive fading of the typical features of community and the collective identity originally characterizing Italian accounting academia.

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“…For more details, seeLarson and Herz (2011). Numbers do not include academic responses to FASB/IASB projects with joint DPs or EDs.…”

mentioning

confidence: 99%

“…Larson and Herz (2011) provide an extensive list of prior calls for academics to participate in the accounting standard-setting process.…”

mentioning

confidence: 99%

Academics and the Development of IFRS: An Invitation to Participate

Larson¹,

Herz²,

Kenny³

2011

Journal of International Accounting Research

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The important role of academic participation and research in the development of accounting standards has long been recognized. Not surprisingly, most U.S. academic participation has been directed at standard setting in the U.S. We suggest that International Financial Reporting Standards (IFRS) development could be enhanced by greater participation from the academic community. The International Accounting Standards Board (IASB) is engaged in an aggressive agenda addressing several critical financial reporting topics, including consolidations, financial instruments, financial statement presentation, insurance, leasing, and revenue recognition. Given the IASB's agenda and the status of the U.S. GAAP/IFRS convergence projects, we believe that ''the time is right'' for academics, through their research, insights, and perspectives, to make significant contributions to the IASB. We urge academics to participate more actively in the development of IFRS through comment letter writing.

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The academic community’s participation in global accounting standard-setting

Cited by 29 publications

References 24 publications

Contabilidade e Arrendamento Mercantil/ Leasing: Revisão da Literatura Nacional e Internacional (2000-2018)

Contabilidade e Arrendamento Mercantil/ Leasing: Revisão da Literatura Nacional e Internacional (2000-2018)

The governance of standard setting and the role of academia in Italian accounting regulation, 1942 to the present

Academics and the Development of IFRS: An Invitation to Participate

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