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Trade in Services: Wider Implications for Accounting Standard‐Setters and Accountants
Author(s) -
Newberry Susan
Publication year - 2004
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.2004.tb00224.x
Subject(s) - legitimacy , privilege (computing) , accounting , business , set (abstract data type) , liberalization , political science , law , politics , computer science , programming language
This article identifies a source of influence in the international development of biased rules that systematically privilege engagement in PPPs, noting that the use of PPPs was one of several projects. The full set of projects is consistent with a larger agenda, trade liberalisation of services through enforceable rules. Members of an international web of relationships promoting PPPs and, in effect, the rules‐based trade liberalisation agenda, include the accounting profession. The profession's active involvement in this web of relationships compromises its legitimacy as a standard‐setting body.