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This booklet, devoted to Prof. Jacques Richard, is ready the commercial, political, social or even environmental outcomes of surroundings accounting criteria, with emphasis on those who are purported to be prompted through the adoption and implementation of IFRS. The authors provide their reasoned evaluations of the effectiveness of IFRS in selling actual worldwide comparison of monetary reporting. The editors of this assortment have invited authors from 17 nations, in order that a superb number of accounting, auditing and regulatory cultures, and academic views, is abundantly on exhibit of their essays.
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Extra info for IFRS in a Global World: International and Critical Perspectives on Accounting
Collins Ntim and Prof. Soobaroyen Teerooven of Southampton University, UK. xliv Biographies Anna Szychta dr. , associate professor, Head of Accounting Theory Section in the Accounting Department, Faculty of Management, University of Ł odz´, Poland. Research interests: theory and history of accounting, cost and management accounting. Author and co-author of about 170 publications, including 15 works published abroad. Editor in chief of Polish scientiﬁc journal ‘Zeszyty Teoretyczne Rachunkowos´ci’.
It would have been logical to structure this part according to one of the existing typologies available in accounting classiﬁcation, for example, from the work by Gray (1988), Nair and Franck (1980), Puxty (1987), Nobes (1983, 2003), and Richard (1996), but it did not take long for us to realise that this was not a sensible option because it would have created strong heterogeneities in the organisation of the publication, and in particular, it would have failed to reﬂect the concerns of each author, in other words, how they have responded to the issues surrounding IFRS.
Xxxvi Biographies Eve Chiapello is Research Director at EHESS (Ecole des Hautes Etudes en Sciences Sociales, Paris) where she holds a chair about the ‘sociology of the transformation of capitalism’. She was previously Professor at the HEC School of Management, Paris. Her present work is about the sociology of management instruments and the ﬁnancialisation process. Denis Cormier is an accounting professor and Corporate Reporting Chair at ESG UQAM, Canada. He holds a doctoral degree in applied economics from Universite´ de Mons (Belgium).