Accounting and the welfare-state : the missing link

Oehr, Tim-Frederik ; Zimmermann, Jochen

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URL http://edoc.vifapol.de/opus/volltexte/2013/4167/
Dokumentart: Bericht / Forschungsbericht / Abhandlung
Institut: SFB 597 Staatlichkeit im Wandel
Schriftenreihe: TranState working papers
Bandnummer: 121
Sprache: Englisch
Erstellungsjahr: 2010
Publikationsdatum: 18.01.2013
Originalveröffentlichung: http://www.sfb597.uni-bremen.de/pages/download.php?ID=162&SPRACHE=DE&TABLE=AP&TYPE=PDF (2010)
SWD-Schlagwörter: Buchführung , Finanzverwaltung , Sozialstaatsprinzip
DDC-Sachgruppe: Politik
BK - Basisklassifikation: 83.30 (Wirtschaftsentwicklung, Wirtschaftsstruktur: Allgemeines), 83.52 (Finanzwissenschaft), 83.13 (Theorie der Wirtschaftspolitik, Wohlfahrtstheorie)
Sondersammelgebiete: 3.6 Politik und Friedensforschung, 3.7 Verwaltungswissenschaften

Kurzfassung auf Englisch:

In recent years, accounting regulation has been internationalized with the extensive use and adoption of International Financial Reporting Standards (IFRS) by nation-states, which points at least to a formal convergence between accounting regulatory systems. However, major differences between national accounting systems persist. In this paper, it is argued that a country’s accounting system is influenced by the type of the welfarestate. This allows us to see accounting in a broader social perspective. The societal attitudes influencing the accounting system are captured by using the Esping-Andersen (1990) classification of welfare states. To show that there is a connection between the typology of welfare-states and the way in which various corporate constituencies’ interests are balanced, we compare Germany as an example of a conservative welfare-state and the UK as an example of a liberal welfare-state. This comparison shows that the type of welfare state exerts an influence on the system of accounting and, therefore, can be seen as an explanatory variable for persisting differences between accounting regulatory systems.


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