Accounting and Politics in Europe: Influencing the Standard

Walton, Peter (2020). Accounting and Politics in Europe: Influencing the Standard. Accounting in Europe, 17(3) pp. 303–313.



The paper considers the case of lobbying to influence the content or other aspects of a standard within Europe. It reviews the institutional framework to identify opportunities for lobbying and then considers the mechanics and constraints that affect lobbying in this context.

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  • Item ORO ID
  • 69257
  • Item Type
  • Journal Item
  • ISSN
  • 1744-9499
  • Keywords
  • European endorsement; IFRS standards; lobbying
  • Academic Unit or School
  • Faculty of Business and Law (FBL)
  • Copyright Holders
  • © 2020 European Accounting Association
  • SWORD Depositor
  • Jisc Publications-Router
  • Depositing User
  • Jisc Publications-Router