About Open Access
Exploring social, political and economic dimensions of accounting in the global context: the International Accounting Standards Board and accounting disaggregation
Lookup NU author(s)
Professor Sonja Gallhofer
Professor Jim Haslam
Gallhofer S, Haslam J
Full text for this publication is not currently held within this repository. Alternative links are provided below where available.
We elaborate an immanent critique of the International Accounting Standards Board (IASB), critically exploring its claim to serve the public interest by reference to its character and position, its official principles and its work vis-à-vis campaigns to disaggregate accounting focused on extractive industries and operating segments. We raise issues about the institution and its rhetoric and indicate that it does not straightforwardly apply its principles. Unable to abstract from its socio-political context, its accounting prescriptions intertwine with concerns to inform democracy and a related politics of accounting disaggregation. We attempt a rescuing critique, indicating IASB's potential to better serve the public interest.
Oxford University Press
Newcastle University Library, NE2 4HQ, United Kingdom. Tel: 0044 (191) 222 7657
©2014 Newcastle University Library