Accounting and Politics in Europe: Influencing the Standard

The paper considers the case of lobbying to influence the content or other aspects of a standard within Europe. It reviews the institutional framework to identify opportunities for lobbying and then considers the mechanics and constraints that affect lobbying in this context. Lien vers l'article

WALTON, P. (2020). Accounting and Politics in Europe: Influencing the Standard. Accounting in Europe, 17(3), pp. 303-313.

Mots clés : #European-endorsement, #IFRS-standards, #lobbying