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  • 1.
    Jansson, Andreas
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Global financial reporting convergence: a study of the adoption of International Financial Reporting Standards by the Swedish accountancy profession2019In: Competition & change, ISSN 1024-5294, E-ISSN 1477-2221, p. 1-21Article in journal (Refereed)
    Abstract [en]

    International Financial Reporting Standards (IFRS) is a financial reporting standard for listed corporations in more than half of the world’s countries. This wide adoption combined with its influence on accounting in countries that have not formally adopted it makes IFRS a remarkable case of far-reaching convergence. This paper develops a framework that integrates institutional theory and political economy and employs a discourse analytical approach to address the issue of why the Swedish accountancy profession came to accept and adopt IFRS. The analysis covers the professional debates regarding the measurement of the value of assets and liabilities in the main professional journal over the nearly two decades in which IFRS was gradually integrated into the local accounting standards on a voluntary basis prior to its formal adoption. The analysis emphasizes the combination of a pervasive international development discourse that stresses the significance of financial markets developing into a sense of inevitability and an elite portion of the accountancy profession with a vested interest in change. IFRS can be seen as a strategic professionalization project for the elite members of the accountancy profession which, combined with financial interests, led to its endorsement of the changes and alignment with forces of financialization.

  • 2.
    Larsson Olaison, Ulf
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Convergence of corporate governance systems: a legal transplant perspective2019In: Competition & change, ISSN 1024-5294, E-ISSN 1477-2221, p. 1-21Article in journal (Refereed)
    Abstract [en]

    The predominant approaches to comparative corporate governance view legal transfers dichotomously, seeing corporate governance systems as either converging or diverging as a result of legal reform. Drawing on legal studies, this paper proposes an alternative model using the metaphor of the staircase to conceptualize how legal transplants can meet different evaluation criteria before being considered ‘successful’. The model is empirically illustrated by the introduction of the Swedish Corporate Governance Code. It is found that different corporate governance rules when transplanted could be said to meet evaluation criteria more or less strictly. This finding has implications for our empirical and theoretical understanding of how corporate governance systems converge.

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  • en-US
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  • nn-NB
  • sv-SE
  • Other locale
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