Political Economy of Accounting - Previous and Potential Research from the Perspective of a Lobbying Approach

Journal fuer Betriebswirtschaft, Vol. 59, No. 1. pp. 1-29, 2009

Posted: 6 Jul 2010

See all articles by Henning Zülch

Henning Zülch

HHL Leipzig Graduate School of Management

Ronny Gebhardt

Münster University of Applied Sciences; Muenster School of Business

Sebastian Hoffmann

HHL Leipzig Graduate School of Management

Date Written: April 1, 2009

Abstract

Particularly in the field of German research tradition concerning financial accounting thoughts about interpretation and development of standards are focal points. Along with the appearance of the information economics it became apparent that financial accounting is not only a technical vehicle but a social institution. By making accounting information publicly available it may have an effect on the distribution of economic income. Insofar the presumption is feasible that those players influence standard-setting whose welfare is directly affected by it.

The above mentioned view that is rarely noted in the German-speaking countries is followed by the research approach so called ‘Political Economy of Accounting’. Aim of this research approach is to explain the complex standard-setting process by considering the different par-ties within a society. The article at hand contributes to sum up state-of-the-art advancements in the field of scientific discourse concerned and provides an outlook on perspectives in this research area.

Keywords: Political Economy of Accounting, regulation, lobbying, regulation process, empirical accounting research

JEL Classification: M41, M48

Suggested Citation

Zülch, Henning and Gebhardt, Ronny and Hoffmann, Sebastian, Political Economy of Accounting - Previous and Potential Research from the Perspective of a Lobbying Approach (April 1, 2009). Journal fuer Betriebswirtschaft, Vol. 59, No. 1. pp. 1-29, 2009. Available at SSRN: https://ssrn.com/abstract=1634820

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/

Ronny Gebhardt

Münster University of Applied Sciences ( email )

Hüfferstraße 27
Münster, Münster 48149
Germany

HOME PAGE: http://www.institut-rechnungslegung.de/

Muenster School of Business ( email )

Hüfferstraße 27
Münster, Münster 48149
Germany

HOME PAGE: http://www.institut-rechnungslegung.de/

Sebastian Hoffmann (Contact Author)

HHL Leipzig Graduate School of Management ( email )

Jahnallee 59
Leipzig, D-04109
Germany

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