e-journal

The transnational regulation of accounting: insights, gaps and an agenda for future research

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Purpose – The authors expect major shifts in thinking about the transnational regulation of accounting
and how it will develop. This is a time for ideas as well as action. The global accounting profession must
take a leading role in developing and presenting the case for the transnational regulation of accounting,
in identifying new regulations, new ways of regulating, and new compacts between regulators and other
stakeholders, and in framing the debate on the transnational regulation of accounting into the future.
The academic community must bring intellectual rigor to thinking on the issues. The purpose of this
paper is to put the case that there is a new research agenda to be formed by taking a view that combines
existing work on the transnational regulation of accounting with a contemporaneous understanding of
the forces for regulatory and professional change, and insight into the roles that various actors have
assumed historically and will likely play going forward, so as to develop workable and sustainable
models for the transnational regulation of accounting into the future.
Design/methodology/approach – This paper presents a view on why the transnational regulation
of accounting is increasingly becoming more important and more relevant. The paper identifies
several possible work streams and research questions, and also comments on the papers appearing in
this AAAJ special issue.
Findings – The authors find that the transnational regulation of accounting is becoming more important
and relevant and identify drivers of this. The authors also suggest that self-regulation comes from
professionalization, that systems of professional self-regulation (or co-regulation) at the national level have
been transformed into the systems of global self-regulation. Also there is a growing level of scholarly
engagement with transnational regimes of accounting regulation and the emerging portrayal of such
regimes as arenas characterized by multiple actors, agendas, and strategies of influence.
Originality/value – Promotes a greater awareness and understanding of the importance of the
transnational regulation of accounting, showcases recent work that demonstrates the breadth and
depth of what is being done and of what needs to be done in the transnational regulation of accounting,
identifies some of the key issues and imperatives for the transnational regulation of accounting.

Keywords Global financial crisis, Accounting profession, Transnational regulation of accounting

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emeral Group., 2014

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 27 No. 6, 2014 pp. 894-902

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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