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Accounting Theories

“The theories we use to help us understand standard-setting in national arenas (such as Australia) don't work so well at the international level where the . . . International Accounting Standard Board (IASB) is taking a leading role. We will have to modify them or expand our theoretical repertoire”
Discuss the above statement, clearly indicating your agreement or otherwise about the basis for your views.
Abstract:
The theories that are presented in this paper all assume the importance of a national framework/regulation. Thus this suggests that maybe the theories are not suitable at the international level and we will have to modify and expand our theoretical repertoire.
Introduction:
This paper examines whether the theories used in standard setting in national arenas are still applicable at the international level. The theories that will be examine are public interest theory, the regulatory capture theory, the private interest theory and the market-state-community......


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Approximate Word Count: 2471
Approximate Pages: 10 (250 words per double-spaced page)

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