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The success story of transparency within EU and accounting: a conceptual analysis
Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU. (Corporate Governance)
Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU. (Corporate governance)
2012 (Engelska)Ingår i: Paper presented at the 14th Annual Conference on European Integration Swedish Network for European Studies in Economics and Business(SNEE), "European Integration in Swedish Economic Research, Mölle, Sweden, May 22nd - 25th, 2012, 2012Konferensbidrag, Publicerat paper (Refereegranskat)
Abstract [en]

Transparency is a concept that has gained in popularity during the last twenty years. Today it is used to describe given or demanded information from public organizations as well as private corporations or from different entities within an organization. Two features of the concept are striking; its rapid growth in popularity and its extensive use in different areas. In accounting the concept appears either to replace the concept of openness or to pool desirable attributes of corporate information to the market. In EU the concept has been used to support arguments for reforms of both EU’s political processes and regulations of the welfare sector as well as of the corporate sector. In this paper we review the research regarding the definition, origin and use of the concept, with focus on financial and accounting literature and literature on the EU. Our aim is to detect which features of the concept of transparency that has contributed to its growth and applicability. In this paper we argue that transparency has become so popular due to its adaptableness to different contexts, as well as that it is supported by either cognitive, normative or regulative logics connected to the concept or by political, functional or social pressures that decrease earlier practices and at the same time gives space for the augmented use of the concept of transparency. To support our arguments we take our point of departure from the Scandinavian institutional theory and its approach to translations of concepts and reforms.

Ort, förlag, år, upplaga, sidor
2012.
Nyckelord [en]
transparency, diffusion of concepts
Nationell ämneskategori
Ekonomi och näringsliv
Forskningsämne
Ekonomi, Företagsekonomi
Identifikatorer
URN: urn:nbn:se:lnu:diva-22984OAI: oai:DiVA.org:lnu-22984DiVA, id: diva2:577322
Konferens
14th Annual Conference on European Integration Swedish Network for European Studies in Economics and Business(SNEE), "European Integration in Swedish Economic Research, Mölle, Sweden, May 22nd - 25th, 2012
Anmärkning

Also presented at EAA 2012, 35th Annual Congress, Ljubljana, Slovenia, May 9-11, 2012

Ingår i forskningsprojektet "Vad du gör och vad du tänker" finansierat av Handelsbankens forskningsstiftelse

Tillgänglig från: 2012-12-15 Skapad: 2012-12-15 Senast uppdaterad: 2016-05-03Bibliografiskt granskad

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Ahlberg, JennyJonnergård, Karin

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