Journals Higher Education



Published: 20 May 2004

434 Pages | 12 figures

ISBN: 9780199260621

Also Available As:


Also Available In:

Bookseller Code (06)

The Economics and Politics of Accounting

International Perspectives on Research Trends, Policy, and Practice

Edited by Christian Leuz, Dieter Pfaff, and Anthony Hopwood

Accounting and the role of Accountants has permeated the modern societies. For the most part, we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book, leading international scholars address a number of important questions about the role of accounting in society.


Also of Interest