The Role and Characteristics of National Accounting Standard Setters in the European Union : a Comparative Analysis
This paper examines the persistence of national/local institutions in accounting settings, where standards are global/international (or convergent). This poses the question of how these institutions adapt to achanging environment and what factors shape their structure. We provide updated information...
| Authors: | ; ; |
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| Format: | Article |
| Publication date: | 2025 |
| Country: | España |
| Institution: | Universidad de Murcia |
| Repository: | DIGITUM. Depósito Digital Institucional de la Universidad de Murcia |
| OAI Identifier: | oai:digitum.um.es:10201/148421 |
| Online Access: | https://doi.org/10.6018/rcsar.437971 http://hdl.handle.net/10201/148421 |
| Access Level: | Open access |
| Keyword: | National Standard Setters Accounting regulation Accounting standards Institutional differences Reguladores nacionales de contabilidad Regulación contable Normas contables Diferencias institucionales CDU::6 - Ciencias aplicadas::65 - Gestión y organización. Administración y dirección de empresas. Publicidad. Relaciones públicas. Medios de comunicación de masas |
| Summary: | This paper examines the persistence of national/local institutions in accounting settings, where standards are global/international (or convergent). This poses the question of how these institutions adapt to achanging environment and what factors shape their structure. We provide updated information on 17National Accounting Standard Setters (NASS) from 15 EU countries plus Australia and USA. The resultsreveal the four most relevant dimensions of each NASS (nature, organization, financing, and transparency)and identify two main models of NASS (public and private). The paper also discusses potential applications of this data, mainly to examine whether (and how) certain institutional factors could enhance the qualityof financial reporting. |
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