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Article
Publication date: 30 September 2019

Rebecca Warren, David Bernard Carter and Christopher J. Napier

The purpose of this paper is to investigate an element of the internal politics of standard setting by reference to the International Accounting Standards Board’s (IASB…

Abstract

Purpose

The purpose of this paper is to investigate an element of the internal politics of standard setting by reference to the International Accounting Standards Board’s (IASB) movement to the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs). The authors examine the politics of the IASB’s expertise in technocratic governance by focussing on how the IASB defined SMEs, gave the standard a title and issued a guide for micro-entities.

Design/methodology/approach

The narrative case study focusses on central “moments” in the development of IFRS for SMEs. The authors employ Laclau and Mouffe’s condensation, displacement and overdetermination to illustrate embedded politics in articulating IFRS for SMEs.

Findings

The authors extend literature on the internal politics of standard setting, such as agenda setting, by examining the condensing of disagreements between experts and political pressures and processes into central decision moments in IFRS for SMEs. The authors illustrate these moments as overdetermined, manifesting in an act of displacement through the production of a micro-entity guide. This form of politics is hidden due to the IASB’s attempt to protect their technocratic neutrality through fixing meaning.

Originality/value

The authors make three contributions: first, overdetermination through condensation and displacement illustrates the embedded nature of politics in regulatory settings, such as the IASB. Second, the authors provide a theoretical explanation of the IASB’s movement from listed entities to IFRS for SMEs, drawing on Laclau and Mouffe. Third, the authors reinforce the necessity of interrogating the internal politics of standard setting to challenge claims of technocracy.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 1
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

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Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

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Book part
Publication date: 23 March 2017

Abstract

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

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Abstract

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

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Book part
Publication date: 18 December 2007

Malcolm J. Odell and Bernard J. Mohr

Drawing on recent, successful experience in Nepal, this paper traces the use of Appreciative Inquiry (AI) in designing roles, structures, and processes to support the…

Abstract

Drawing on recent, successful experience in Nepal, this paper traces the use of Appreciative Inquiry (AI) in designing roles, structures, and processes to support the engagement of private-sector businesses and non-profit civic organizations in a peace-building response to the collapse of governance and the Maoist insurgency. Specific case illustrations are offered including: the design of grassroots peace building and development organizations; the need for continual redesign; the power of populist design; the positive design lens for micro-business and post-conflict development in Africa; and the positive design lens in global business. The paper concludes by asking what might be learned from this experience that might bring new hope to Africa, the Middle East, and other troubled corners of the globe. Some of the most important lessons identified include: (1) focusing information-gathering and decision-making conversations on the positive, on the successful, and on what works in resolving conflicts and promoting collaborative understanding, (2) designing conversations which identify windows of opportunity to build success on success, (3) creating dialogical structures which illuminate positive deviation and highlight exceptional experiences that have contributed to building trust, enhancing communications, resolving conflicts, and bridging cultures and viewpoints, and (4) streamlining social design processes such as AI, so that people at all levels can embrace them quickly, easily, and enthusiastically to bring about rapid and positive change.

Details

Designing Information and Organizations with a Positive Lens
Type: Book
ISBN: 978-1-84950-398-3

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Book part
Publication date: 16 December 2017

Riccardo Bellofiore and Scott Carter

Resurgent interest in the life and work of the Italian Cambridge economist Piero Sraffa is leading to New Directions in Sraffa Scholarship. This chapter introduces readers…

Abstract

Resurgent interest in the life and work of the Italian Cambridge economist Piero Sraffa is leading to New Directions in Sraffa Scholarship. This chapter introduces readers to some of these developments. First and perhaps foremost is the fact that as of September 2016 Sraffa’s archival material has been uploaded onto the website of the Wren Library, Trinity College, Cambridge University, as digital colour images; this chapter introduces readers to the history of these events. This history provides sharp relief on the extant debates over the role of the archival material in leading to the final publication of Production of Commodities by Means of Commodities, and readers are provided a brief sketch of these matters. The varied nature of Sraffa scholarship is demonstrated by the different aspects of Sraffa’s intellectual legacy which are developed and discussed in the various entries of our Symposium. The conclusion is reached that we are on the cusp of an exciting phase change of tremendous potential in Sraffa scholarship.

Details

Including a Symposium on New Directions in Sraffa Scholarship
Type: Book
ISBN: 978-1-78714-539-9

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Book part
Publication date: 22 June 2001

David A. Kinney

Abstract

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Sociological Studies of Children and Youth
Type: Book
ISBN: 978-0-76230-051-8

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Article
Publication date: 1 March 1987

Laurence S. Moss

Mandeville's Fable of the Bees, ungenerously described by its author as a “rhapsody void of order and method”, actually developed several ideas about the functioning of…

Abstract

Mandeville's Fable of the Bees, ungenerously described by its author as a “rhapsody void of order and method”, actually developed several ideas about the functioning of markets that anticipate some of the concerns of contemporary subjectivist economics such as are expressed in the writings of the modern Austrian School. While it may be too much of an exaggeration to follow F.B. Kaye by declaring Mandeville a “founder” of laissez‐faire economics, it is also quite incorrect to reach the negative verdict of one recent author who concluded that Mandeville “did not advance free‐market economics on any issue”. Mandeville did advance economics in general (and free market economics, incidentally) when he emphasised how patterns of conduct that emerge from the clash of individual egos guided by the flattery of politicians often function to promote some degree of commodious social life that is especially enjoyed by those quick to condemn the conduct as “immoral”. This theme still has its adherents today. I shall group Mandeville's contributions among four overlapping subject headings as follows:

Details

International Journal of Social Economics, vol. 14 no. 3/4/5
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination…

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Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

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Book part
Publication date: 15 November 2005

Abstract

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Lessons in Leadership
Type: Book
ISBN: 978-0-76231-253-5

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