Assessing international accounting harmonization using Hegelian dialectic,isomorphism and Foucault |
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| Institution: | 1. Haslam College of Business, University of Tennessee, 424 Stokely Management Center, Knoxville, TN 37996, United States;2. Accounting Department, School of Business and Management, Hong Kong University of Science and Technology, Clear Water Bay, Hong Kong;3. College of Business, Mississippi State University, P.O. Box 9580, Mississippi State, MS 39762, United States;1. University of Sao Paulo, Av. Prof. Luciano Gualberto, 908, Cidade Universitária, FEA, São Paulo - SP 05508-010, Brazil;2. University of Illinois at Urbana-Champaign, 86 Wohlers Hall, 1206 South Sixth Street, Champaign, IL, 61820, United States;3. University of Texas at El Paso, 500 West University Avenue, El Paso, TX 79968, United States |
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| Abstract: | This paper applies an innovative approach to explore the processes, effects and likely future progress of the convergence of national accounting standards with International Financial Reporting Standards (IFRS). Particular use is made of the Hegelian dialectic concepts of thesis, antithesis and synthesis; notions of isomorphism and decoupling; and, to a lesser extent, Foucault's concept of power–knowledge. Factors that are likely to explain the extent, rhythm and pattern of convergence of national accounting standards with IFRS are discussed. The paper concludes by highlighting four matters that are thought likely to enhance understanding of the process of international accounting standards harmonization; and by averring that the international harmonization process is a dialectical process influenced by belief systems that are constructed in a context of isomorphism and decoupling. |
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