Agenda formation and accounting standards setting: lessons from the standards setters
Date
2009
Authors
Howieson, B.
Editors
Advisors
Journal Title
Journal ISSN
Volume Title
Type:
Journal article
Citation
Accounting and Finance, 2009; 49(3):577-598
Statement of Responsibility
Bryan A. Howieson
Conference Name
Abstract
<jats:title>Abstract</jats:title><jats:p>There are many studies on lobbying of accounting standards, but the technical agenda of regulators is taken as ‘given’ and why a particular topic was admitted to the agenda is not investigated. Agenda formation is important as control of the agenda determines which topics get regulated and the form of the regulatory response. A few studies have explored agenda formation across regulatory institutions but are largely silent on the role of individual decision makers and technical staff. However, the standards setters have sought to explain their agenda processes. This paper reviews statements by the members of accounting standards setting agencies about their experiences of agenda formation. It identifies insights gained from standard setters and makes some suggestions for future research.</jats:p>