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The Economics and Politics of Accounting – International Perspectives on Trends, Policy, and Practice - Oxford Scholarship Online
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The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Christian Leuz, Dieter Pfaff, and Anthony Hopwood


The book focuses on key issues in accounting, setting them in the context of current accounting debates and trends. It makes the point that although, for the most part, we have accepted the impartiality and objectivity of accounting, we have 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 that require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, a ... More

Keywords: accounting, accounting policy, accounting practice, accounting standards, accounting systems, accounting trends, auditing, contracting, cost and benefits, decision making, disclosure regulation, economics, economics-based research, information economics, internationalization, lobbying, political science, politics, regulatory economics, security valuation, sociology, standard setting

Bibliographic Information

Print publication date: 2004 Print ISBN-13: 9780199260621
Published to Oxford Scholarship Online: January 2005 DOI:10.1093/0199260621.001.0001


Affiliations are at time of print publication.

Christian Leuz, editor
Assistant Professor in Accounting at the Wharton School of the University of Pennsylvania
Author Webpage

Dieter Pfaff, editor
Professor of Accounting at the University of Zurich
Author Webpage

Anthony Hopwood, editor
Peter Moores Dean of the Saïd Business School, University of Oxford

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PART I On the Economics and Roles of Accounting

SECTION 1 Roles of Financial Accounting: Equity Valuation

SECTION 2 Roles of Financial Accounting: Performance Measurement and Corporate Governance

PART II On the Regulation and Enforcement of Accounting

SECTION 3 Disclosure Regulation

SECTION 4 Enforcement of Accounting Standards

PART III On the Politics and Standard-Setting of Accounting

SECTION 5 The Role of Accounting in Society and Constituent Lobbying

SECTION 6 Standard-Setting Processes and International Accounting Standards

End Matter