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The theries we use to help us understand standard setting in national arenas don't work so well at the international level where the international accounting starndards board is taking a lead role. We will have to modify them or expand our theoret...
Essay specific features
Written by:
Mozella L
Date added:
February 22, 2016
Level:
University
Grade:
A
No of pages / words:
12 / 3128
Was viewed:
1854 times
Rating of current essay:
Essay content:
Accordingly through critical use of different theories, this essay suggests that although certain propositions or assumptions of different theories may remain applicable under different scenarios, however with regard to the theory as a whole, it may be argued that each individual theory examined in this essay are not sufficiently sophisticated or suitable in analysis of Australian accounting standard-setting in national and international arenas
Introduction:
Accounting standard setting has been controversial in terms of the institutional standard-setting arrangements in place, regulations introduced by the standard-setting bodies, intervention from the federal government on standard setting process and increasingly significant corporate lobbying on the setting process from different corporate sectors...
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The standard-setting process itself on both national and international arenas has become a highly politicalized issue that different parties in this power play game would maximize their own interests. Different theories would be applied to examine the standard setting process in different stages of the history with regard to different players...
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