The politics of prudence in accounting standards

In the most recent revision of the conceptual framework underlying accounting standards the concept of prudence became the focus of an extraordinary public political dispute. This dispute is explored here by taking an actor-network theory perspective on politics, a ‘dingpolitik’ (Latour, 2005a) or ‘...

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Bibliographic Details

Published in:	Accounting, organizations and society Vol. 113; p. 101571
Main Author:	Georgiou, Omiros
Format:	Journal Article
Language:	English
Published:	Elsevier Ltd 01.12.2024
Subjects:	Actor-network theory Financialisation IFRS Politics Prudence Standard-setting Prudence Politics IFRS Financialisation Standard-setting Actor-network theory
ISSN:	0361-3682
Online Access:	Get full text
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