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Dealing with change: the strategies of the International Accounting Standards Board and its funders
Author(s) -
Porter Stacey,
Brown Alistair M.,
Purushothoman Maya,
Scharl Arno
Publication year - 2006
Publication title -
strategic change
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.527
H-Index - 16
eISSN - 1099-1697
pISSN - 1086-1718
DOI - 10.1002/jsc.767
Subject(s) - accounting , multinational corporation , business , globe , fund accounting , management accounting , financial accounting , accounting standard , social accounting , elite , accounting information system , finance , political science , politics , law , medicine , ophthalmology
This paper reports on the strategic response by the International Accounting Standards Board and its funders to natural environment issues. The project is piquant in that it is based on organizations that are resistant to change and accounting regulations, although they are aware that a significant environmental problem confronts the globe. The paper examines the International Accounting Standards Board's troublesome link with large multinational corporations, the Big Four accounting firms and elite stock exchanges. Conclusions are drawn about the strategic way social and environment reports are deployed to deflect the use of mandatory environmental accounting regulations.Copyright © 2006 John Wiley & Sons, Ltd.