Political influences in changes to setting Australian accounting standards

Critical Perspectives on Accounting

Volumn 11, Issue 6, 2000, Pages 713-740

  Stoddart, Ellen K ^a  

^a SWINBURNE UNIVERSITY OF TECHNOLOGY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0347699615     PISSN: 10452354     EISSN: None     Source Type: Journal    
DOI: 10.1006/cpac.2000.0410     Document Type: Article

References (44)

1. ACCC, "Determination on Applications for Authorisation by ASX Settlement & Transfer Corporation Ltd., ASX Ltd, and Australian Payments Clearing Association Ltd. in relation to the Clearing House Subregister System (CHESS) arrangements", Australian Competition and Consumer Commission, Canberra, 5 August 1998.
2. Australian Institute of Company Directors: Submissions to Treasury on CLERP 1 AICD 1997a, 3 June; 1997b, 25 July; 1997c, 20 October 1997.
3. Australian Stock Exchange, ASX 1997a, Annual Report, 1997;
4. 1997b; Listing Rules, Effective 1 July 1997; 1997c, Exposure Draft, Proposed Amendments to Listing Rules, ASX October 1997.
5. Baysinger, B. D., "Domain Maintenance as an Objective of Business Political Activity: An Expanded Typology", Academy of Management Review, April 1984.
6. Benson, J. K., "The Interorganizational Network as Political Economy", Administrative Science Quarterly, June, 1975.
7. Burrows, G., The Foundation. A History of the Australian Accounting Research Foundation 1966-1991 (Melbourne: AARF, 1996).
8. Chartac Accountancy News, Information Australia, Melbourne: 30 January 1998.
9. Chartac, Vol. 20, No. 257 (Melbourne: Information Australia, 24 October 1997); Vol. 20 No. 258, 7 November 1997; Vol. 20, No. 244, 25 April 1997.
10. Chartac, Vol. 20, No. 257 (Melbourne: Information Australia, 24 October 1997); Vol. 20 No. 258, 7 November 1997; Vol. 20, No. 244, 25 April 1997.
11. Chartac, Vol. 20, No. 257 (Melbourne: Information Australia, 24 October 1997); Vol. 20 No. 258, 7 November 1997; Vol. 20, No. 244, 25 April 1997.
12. Chatov, R., Corporate Financial Reporting, Public or Private Control? (New York: Free Press, 1975).
13. Costello Peter, (Treasurer), Speech to Australian Chamber of Commerce, 12 November 1997.
14. Financial System Inquiry, Final Report (also referred to as the Wallis Report) Canberra, Australian Government Publishing, March, 1997.
15. Fogarty, T., "Financial Accounting Standard Setting as an Institutionalized Action Field: Constraints, Opportunities and Dilemmas", Journal of Accounting and Public Policy, 1992, pp. 331-355.
16. Fogarty, T., "Accounting Standard Setting: A Challenge for Critical Accounting Researchers", Critical Perspectives on Accounting, Vol. 5, October 1998, pp. 515-523.
17. nd Edn (Australia: Wiley, 1994).
18. th Edn (Melbourne: Longman, 1998).
19. Hogan, W., "What Directions from Wallis?" Australian Accounting Review, Vol. 7, No. 2, pp. 40-44.
20. Hoyle, S., "Financial Managers Unite to Tackle Issues", Australian Financial Review, 27 January 1998, p. 5.
21. Lehmbruck, G. & Schmitter, P. C., Patterns of Corporatist Policy Making (London: Sage, 1982).
22. Law Council of Australia, Business Law Newsletter, November 1997.
23. Machiavelli, N., "II Principe", The Prince, (first published circa 1532) revised translation by L. Ricci, 1935 by arrangement with Oxford University Press, published as Mentor Classic, New American Library, New York, 1952.
24. Miller, M. & Leo, K., "The Downside of Harmonisation Haste. The Equity Accounting Experience", paper presented at AAANZ Standards Seminar, Hobart Jul, 1997, published, Australian Accounting Review, Vol. 7, No. 2, October 1997, pp. 2-15.
25. Moonitz, M., Obtaining Agreement on Standards, Studies in Accounting Research No. 8 (Sarasota, FL: American Accounting Association, 1974).
26. Parker Colin, "A New Era in Financial Reporting? The CLERP Reforms", Butterworths Corporation Law Bulletin, Vol. 19, 24 September 1997, pp. 5-7.
27. Parliamentary Joint Committee on Corporations and Securities, Report on the draft Second Corporate Law Simplification Bill, Canberra, 18 November 1996.
28. Peirson, G., A Report on Institutional Arrangements for Accounting Standard Setting in Australia (Melbourne: AARF, 1990).
29. Schmitter, P. C., "Still the Century of Corporatism", The Review of Politics, Vol. 36, 1974.
30. Schmitter, P. C., "Modes of Interest Intermediaries and Models of Societal Change in Western Europe", Comparative Political Studies, Vol. 10, No. 1, 1977.
31. Schmitter, P. C., Lehmbruck, G. (eds) Trends Towards Corporatist Intermediation (London: Sage, 1979).
32. Sharpe, M., "Is Australia Moving Too Far Ahead of the United States in the Convergence to International Accounting Standards", Australian Accounting Review, Vol. 9, No. 3, November, 1999, pp. 69-71.
33. Skeffington, R., "'Fix-it' Reith, A Man Who Knows Where He Is Going", Business Review Weekly, 24 November 1997, pp. 69-72.
34. Stigler, G., "The Theory of Economic Regulation", Bell Journal of Economics and Management Science, Spring 1971, pp. 2-21.
35. Treasury Press Releases, "New Focus for Corporate Law", No. 015, 4 March 1997; "Demutualisation of Australian Stock Exchange", No. 030, 17 April 1997; "Constitutional Invalidation of State Business Franchises" No. 085, 6 August 1997; "First Release of Corporate Law Economic Reform Proposals. Building International Opportunities for Australian Business", No 105, 8 September, 1997.
36. Treasury Press Releases, "New Focus for Corporate Law", No. 015, 4 March 1997; "Demutualisation of Australian Stock Exchange", No. 030, 17 April 1997; "Constitutional Invalidation of State Business Franchises" No. 085, 6 August 1997; "First Release of Corporate Law Economic Reform Proposals. Building International Opportunities for Australian Business", No 105, 8 September, 1997.
37. Treasury Press Releases, "New Focus for Corporate Law", No. 015, 4 March 1997; "Demutualisation of Australian Stock Exchange", No. 030, 17 April 1997; "Constitutional Invalidation of State Business Franchises" No. 085, 6 August 1997; "First Release of Corporate Law Economic Reform Proposals. Building International Opportunities for Australian Business", No 105, 8 September, 1997.
38. Treasury Press Releases, "New Focus for Corporate Law", No. 015, 4 March 1997; "Demutualisation of Australian Stock Exchange", No. 030, 17 April 1997; "Constitutional Invalidation of State Business Franchises" No. 085, 6 August 1997; "First Release of Corporate Law Economic Reform Proposals. Building International Opportunities for Australian Business", No 105, 8 September, 1997.
39. Treasury, Accounting Standards, Building international opportunities for Australian business, Corporate Law Economic Reform Program Proposals for Reform, Paper No. 1 (Canberra: Sept. 1997); Directors Duties and Corporate Governance, CLERP Paper No. 4 (Canberra: Oct. 1997); Government Response to the Report of the Parliamentary joint Committee on the Draft Second Corporate Law Simplification Bill, Treasury (Canberra: 20 November 1997).
40. Treasury, Accounting Standards, Building international opportunities for Australian business, Corporate Law Economic Reform Program Proposals for Reform, Paper No. 1 (Canberra: Sept. 1997); Directors Duties and Corporate Governance, CLERP Paper No. 4 (Canberra: Oct. 1997); Government Response to the Report of the Parliamentary joint Committee on the Draft Second Corporate Law Simplification Bill, Treasury (Canberra: 20 November 1997).
41. Treasury, Accounting Standards, Building international opportunities for Australian business, Corporate Law Economic Reform Program Proposals for Reform, Paper No. 1 (Canberra: Sept. 1997); Directors Duties and Corporate Governance, CLERP Paper No. 4 (Canberra: Oct. 1997); Government Response to the Report of the Parliamentary joint Committee on the Draft Second Corporate Law Simplification Bill, Treasury (Canberra: 20 November 1997).
42. Walker, R. G., "Australia's ASRB: A Case Study of Political Activity and Regulatory Capture", Journal Accounting and Business Research, Vol. 17, No. 67, 1987, pp. 269-286.
43. Walker, R. G. & Robinson, S. P., "Related Party Transactions - A Case Study of Inter-Organizational Conflict Over the Development of Disclosure Rules", Abacus, Vol. 30, No. 1, 1994, pp. 18-43.
44. Zeff, S., Forging Accounting Principles in Five Countries: A History and an Analysis of Trends, Arthur Andersen Lecture Series (Champaign, IL, USA: Stipes Publishing, 1972).