International accounting standards: an alternative rational

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dc.contributor.author Taylor, Stephen en_US
dc.contributor.editor en_US
dc.date.accessioned 2010-05-28T09:55:06Z
dc.date.available 2010-05-28T09:55:06Z
dc.date.issued 1987 en_US
dc.identifier 2007003478 en_US
dc.identifier.citation Taylor Stephen 1987, 'International accounting standards: an alternative rational', Wiley-Blackwell Publishing Asia, vol. 23, no. 2, pp. 157-171. en_US
dc.identifier.issn 0001-3072 en_US
dc.identifier.other C1UNSUBMIT en_US
dc.identifier.uri http://hdl.handle.net/10453/10262
dc.description.abstract International aspects of financial reporting have begun to receive an increasing amount of attention by a range of organizations. There is a need then, to appraise critically the performance and the underlying rationale of those agencies responsible for influencing international practices. Identification and appraisal of the rationale underlying the existence of those agencies is a necessary step in determining their potential for achieving the objectives which they have been set. This paper examines the rationale behind one of these agencies, the International Accounting Standards Committee (IASC, 1977). Unlike many others, the paper does not attempt to explain why we should have an organization such as the IASC and the standards it produces. Rather, it represents an attempt to explain why we do have an organization such as the IASC. To that end, an alternative rationale is suggested for the output of the IASC, based on theories of professional self-interest, agency, and property rights. It is argued that that rationale is likely to have significantly greater explanatory power in respect of the present output produced by the IASC than those traditionally presented. en_US
dc.language en_US
dc.publisher Wiley-Blackwell Publishing Asia en_US
dc.relation.isbasedon http://dx.doi.org/10.1111/j.1467-6281.1987.tb00147.x en_US
dc.title International accounting standards: an alternative rational en_US
dc.parent Abacus: a journal of accounting, finance and business studies en_US
dc.journal.volume 23 en_US
dc.journal.number 2 en_US
dc.publocation Australia en_US
dc.identifier.startpage 157 en_US
dc.identifier.endpage 171 en_US
dc.cauo.name BUS.School of Accounting en_US
dc.conference Verified OK en_US
dc.for 150103 en_US
dc.personcode 104690 en_US
dc.percentage 50 en_US
dc.classification.name Financial Accounting en_US
dc.classification.type FOR-08 en_US
dc.edition en_US
dc.custom en_US
dc.date.activity en_US
dc.location.activity en_US
dc.description.keywords Accounting standards; Professional standards; Regulation. en_US
dc.staffid en_US
dc.staffid 104690 en_US


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