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Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test Case
Author(s) -
Standish Peter
Publication year - 2003
Publication title -
abacus
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.632
H-Index - 45
eISSN - 1467-6281
pISSN - 0001-3072
DOI - 10.1111/1467-6281.00126
Subject(s) - harmonization , accounting , business , principal (computer security) , test (biology) , fund accounting , process (computing) , sustainability , political science , accounting information system , financial accounting , computer science , ecology , operating system , paleontology , physics , acoustics , biology
This article evaluates national capacity for direct participation in international accounting harmonization through its principal current formal institutional forum, the International Accounting Standards Board (IASB), with France as a test case. The objective is to derive propositions by which individual nation states, their indigenous accounting professions and other significant elements of their institutional framework might: (a) evaluate their present national capacity to contribute to international accounting harmonization; and (b) address policy issues relevant to development and deployment of capacity for effective engagement. The objective of the framework of analysis employed is to infer essential or desirable attributes for direct participation in international accounting harmonization by reference to the observed attributes of the initial IASB appointments. The likelihood and sustainability of direct French participation in the process is then assessed in relation to those attributes.