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.

DOI: https://doi.org/10.1080/17449480.2020.1714065

Abstract

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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