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- Title
How International Accounting Research Influences Policy and Standard Setting.
- Authors
Barth, Mary E.
- Abstract
For accounting to be a learned profession, research must play an important role in shaping accounting practice. This keynote address focuses on how international accounting research influences policy and financial reporting standard setting. It begins by clarifying what is, and is not, accounting. Next, it provides perspective on characteristics of the research that make it suitable for informing standard setters and identifies sources of research topics. Seven studies provide examples of research that can influence global financial reporting standard setting. The address closes by reinforcing the keys to conducting research to influence policy.
- Subjects
INTERNATIONAL accounting standards; FINANCIAL statements; PROFESSIONAL education; ACCOUNTING; MONETARY policy
- Publication
Journal of International Accounting Research, 2018, Vol 17, Issue 2, p1
- ISSN
1542-6297
- Publication type
Article
- DOI
10.2308/jiar-10634