Add to ORKGThis study examines the players involved in the setting of an international accountingstandard for the extractive industries. Publicly available data is used to exposeconnections between key constituents involved in the process, to enhance understandingof how the international accounting standard setting process occurred, and to identifyfuture research possibilities
As a private organization, input legitimacy, being achieved when inputs received reflect the opinion...
This study examines the participation and interaction of relevant individuals in the process of deve...
Accounting standards provide tools making it possible to evaluate the financial position of firms. H...
Purpose – This paper applies a power framework to critically analyse the international accounting st...
Purpose – The purpose of this paper is illuminate the way in which key constituents have influenced ...
Purpose – The purpose of this paper is illuminate the way in which key constituents have influenced ...
Purpose – The purpose of this paper is illuminate the way in which key constituents have influenced ...
This paper illustrates the influence of powerful players in the setting of IFRS 6, a new Internation...
This paper examines the role of powerful entities and coalitions in shaping international accounting...
This paper illustrates the influence of powerful players in the setting of IFRS 6, a new Internation...
Purpose: The purpose of this study is to provide a harmonisation framework for the diverse accountin...
extractive industries. Accounting Forum, 34(2). pp. 67-152. Copyright 2009 Elsevier 1 Powerful playe...
Accounting for the extractive industries has been a contested issue for decades as a result of a cho...
The application of AASB 6 by extractive industries firms is examined to determine the issues and cha...
The IASB is well underway to become the global accounting standard setter. For the IASB, being a pri...
As a private organization, input legitimacy, being achieved when inputs received reflect the opinion...
This study examines the participation and interaction of relevant individuals in the process of deve...
Accounting standards provide tools making it possible to evaluate the financial position of firms. H...
Purpose – This paper applies a power framework to critically analyse the international accounting st...
Purpose – The purpose of this paper is illuminate the way in which key constituents have influenced ...
Purpose – The purpose of this paper is illuminate the way in which key constituents have influenced ...
Purpose – The purpose of this paper is illuminate the way in which key constituents have influenced ...
This paper illustrates the influence of powerful players in the setting of IFRS 6, a new Internation...
This paper examines the role of powerful entities and coalitions in shaping international accounting...
This paper illustrates the influence of powerful players in the setting of IFRS 6, a new Internation...
Purpose: The purpose of this study is to provide a harmonisation framework for the diverse accountin...
extractive industries. Accounting Forum, 34(2). pp. 67-152. Copyright 2009 Elsevier 1 Powerful playe...
Accounting for the extractive industries has been a contested issue for decades as a result of a cho...
The application of AASB 6 by extractive industries firms is examined to determine the issues and cha...
The IASB is well underway to become the global accounting standard setter. For the IASB, being a pri...
As a private organization, input legitimacy, being achieved when inputs received reflect the opinion...
This study examines the participation and interaction of relevant individuals in the process of deve...
Accounting standards provide tools making it possible to evaluate the financial position of firms. H...