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Socio-Economic Review Advance Access originally published online on October 19, 2007
Socio-Economic Review 2007 5(4):633-664; doi:10.1093/ser/mwm012
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© The Author 2007. Published by Oxford University Press and the Society for the Advancement of Socio-Economics. All rights reserved. For Permissions, please email: journals.permissions@oxfordjournals.org

Exploring social, political and economic dimensions of accounting in the global context: the International Accounting Standards Board and accounting disaggregation

Sonja Gallhofer and Jim Haslam

School of Accounting and Finance, University of Dundee, UK

Correspondence: s.gallhofer{at}dundee.ac.uk

We elaborate an immanent critique of the International Accounting Standards Board (IASB), critically exploring its claim to serve the public interest by reference to its character and position, its official principles and its work vis-à-vis campaigns to disaggregate accounting focused on extractive industries and operating segments. We raise issues about the institution and its rhetoric and indicate that it does not straightforwardly apply its principles. Unable to abstract from its socio-political context, its accounting prescriptions intertwine with concerns to inform democracy and a related politics of accounting disaggregation. We attempt a rescuing critique, indicating IASB's potential to better serve the public interest.

Key Words: financial institutions • IASB • internationalization • regulation • corporate governance • accounting standards • accounting disaggregation


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