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Accounting, Organizations, and InstitutionsEssays in Honour of Anthony Hopwood$
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Christopher S. Chapman, David J. Cooper, and Peter Miller

Print publication date: 2009

Print ISBN-13: 9780199546350

Published to Oxford Scholarship Online: February 2010

DOI: 10.1093/acprof:oso/9780199546350.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 17 October 2021

Financial Accounting without a State *

Financial Accounting without a State *

(p.324) 15 Financial Accounting without a State*
Accounting, Organizations, and Institutions

Michael Power (Contributor Webpage)

Oxford University Press

This chapter argues that financial accounting has been frequently mischaracterized as a field of different national practices which have become increasingly and rapidly international in recent years. Rather, accounting norms have evolved over centuries in trans-regional commercial spaces between states, and are more loosely coupled to national ‘cultures’ than is commonly imagined. It is suggested that the rise of so-called ‘national’ level accounting standard setters in the late 20th century marks the origin of self-validating and increasingly autonomous ‘global accounting actors’ of which the International Accounting Standards Board (IASB) is only one example. Its emergence is largely mis-described as the result of a conflict between ‘national’ and ‘international’ standards, and is better understood as the outcome of a distinctive accounting sub-politics involving small numbers of policy actors operating within and constituting an ‘accounting culture’ which has always been more global than national in character.

Keywords:   accounting culture, financial accounting, financialization, IASB, nationhood, transnational actors

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