Linking Decision Makers and Interest Groups in Accounting Standard Setting: Some Evidence from the Modernization of German GAAP

38 Pages Posted: 6 Jul 2010

See all articles by Henning Zülch

Henning Zülch

HHL Leipzig Graduate School of Management

Sebastian Hoffmann

HHL Leipzig Graduate School of Management

Date Written: July 5, 2010

Abstract

Lobbying in accounting standard setting has been researched since the 1980s. In this respect, finding linkages between the decision makers and the several interest groups in the political process of accounting standard setting is of highest interest. Up to now only few attempts have been made to do this, e.g. by examining monetary flows or conducting network analyses. Where such proxies are not available, it is quite hard to make those aforementioned linkages visible. In this paper we use publicly available statements concerning the modernization of German GAAP to identify linkages between accounting standard decision makers (i.e. in our case parliamentarians) and interest groups (here in form of associations) in Germany, using a qualitative research method called ‘condensed content analysis’. The analysis identifies considerable similarities in statements of parliamentarians and interest groups from which some kind of linkage may be concluded. We also argue that our research design may also be used in future international accounting standard setting and lobbying research to enrich the up to now mostly quantitative analyses.

Keywords: accounting standard setting, regulation, lobbying, regulation process, empirical accounting research

JEL Classification: M41, M48

Suggested Citation

Zülch, Henning and Hoffmann, Sebastian, Linking Decision Makers and Interest Groups in Accounting Standard Setting: Some Evidence from the Modernization of German GAAP (July 5, 2010). Available at SSRN: https://ssrn.com/abstract=1634776 or http://dx.doi.org/10.2139/ssrn.1634776

Henning Zülch

HHL Leipzig Graduate School of Management ( email )

Jahnallee 59
Leipzig, Saxony D-04109
Germany
+49(341)9851701 (Phone)
+49(341)9851702 (Fax)

HOME PAGE: http://www.hhl.de/faculty-research/faculty/accounting-auditing/

Sebastian Hoffmann (Contact Author)

HHL Leipzig Graduate School of Management ( email )

Jahnallee 59
Leipzig, D-04109
Germany

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