Turf Wars or Missionary Zeal: IFRS, IFAC, The World Bank and the IMF

Routledge Companion to Accounting, Reporting and Regulation. Editors: Carien van Mourik and Peter Walton. Routledge: September 2013. Pages 453-470

18 Pages Posted: 2 May 2018

See all articles by Rachel F. Baskerville

Rachel F. Baskerville

Victoria University of Wellington - School of Accounting and Commercial Law

Date Written: January 1, 2013

Abstract

This book chapter offers some analysis of the historic role of the UN, the educational activities of the OECD, and current level of activities of the World Bank and the IMF with regards to standard setting. In order to do this, this chapter describes some details of these four organizations (Section 2), and then offers a brief review of:

- spheres of influence: existing sources of a variety of standards, and a brief reflection on the accountability of trans-national actors (Sections 3 and 4);

- ‘under the radar’: that some in-house IFRS and research publications appear to ignore the World Bank and IMF (Section 5);

- five observed levels of involvement in standard setting activities by these international actors (Section 6);

- IFAC and IFRS organizational relationships with IMF and World Bank as observed from their annual reports (Section 7); and the chapter concludes with Discussion (Section 8).

Keywords: Financial reporting UN, OECD, World Bank, IMF, standard setting

JEL Classification: L50, M40

Suggested Citation

Baskerville, Rachel F., Turf Wars or Missionary Zeal: IFRS, IFAC, The World Bank and the IMF (January 1, 2013). Routledge Companion to Accounting, Reporting and Regulation. Editors: Carien van Mourik and Peter Walton. Routledge: September 2013. Pages 453-470, Available at SSRN: https://ssrn.com/abstract=3162846

Rachel F. Baskerville (Contact Author)

Victoria University of Wellington - School of Accounting and Commercial Law ( email )

Faculty of Commerce and Administration
PO Box 600
Wellington
New Zealand
006444636951 (Phone)
006444635076 (Fax)

HOME PAGE: http://www.victoria.ac.nz/sacl/staff/rachel-baskerville.aspx

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