{"id":"https://openalex.org/W5187378","doi":"https://doi.org/10.2202/1469-3569.1140","title":"Introduction to the Special Issue: The Globalization of Accounting Standards","display_name":"Introduction to the Special Issue: The Globalization of Accounting Standards","publication_year":2005,"publication_date":"2005-12-01","ids":{"openalex":"https://openalex.org/W5187378","doi":"https://doi.org/10.2202/1469-3569.1140","mag":"5187378"},"language":"en","primary_location":{"id":"doi:10.2202/1469-3569.1140","doi":"https://doi.org/10.2202/1469-3569.1140","is_oa":false,"landing_page_url":"https://doi.org/10.2202/1469-3569.1140","pdf_url":null,"source":{"id":"https://openalex.org/S99707577","display_name":"Business and Politics","issn_l":"1369-5258","issn":["1369-5258","1469-3569"],"is_oa":false,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","cwts-core","doaj","erih-plus","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business and Politics","raw_type":"journal-article"},"volume":null,"type":"editorial","indexed_in":["crossref","doaj"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5005362414","display_name":"Andreas N\u00f6lke","orcid":"https://orcid.org/0000-0002-0357-9682","observed_orcids":["https://orcid.org/0000-0002-0357-9682"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Andreas Nolke","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5005362414"],"corresponding_institution_ids":[],"apc_list":{"value":3550,"currency":"USD","value_usd":3550},"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":42,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":"7","issue":"3","first_page":"1","last_page":"7"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9077000021934509,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9077000021934509,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.04969999939203262,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13074","display_name":"Global Financial Regulation and Crises","score":0.007799999788403511,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/iasb","display_name":"IASB","score":0.9800000190734863},{"id":"https://openalex.org/keywords/generally-accepted-accounting-principles","display_name":"GAAP","score":0.7519999742507935},{"id":"https://openalex.org/keywords/big-4-auditors","display_name":"Big 4 auditors","score":0.6679999828338623},{"id":"https://openalex.org/keywords/us-unilateralism","display_name":"US unilateralism","score":0.460999995470047},{"id":"https://openalex.org/keywords/fair-value-accounting","display_name":"fair value accounting","score":0.847000002861023},{"id":"https://openalex.org/keywords/international-standard-setting","display_name":"international standard setting","score":0.7480000257492065},{"id":"https://openalex.org/keywords/systems-theory","display_name":"systems theory","score":0.6890000104904175}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.737932562828064},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.6689858436584473},{"id":"https://openalex.org/C2779463359","wikidata":"https://www.wikidata.org/wiki/Q459318","display_name":"Americanization","level":2,"score":0.5725293159484863},{"id":"https://openalex.org/C2119116","wikidata":"https://www.wikidata.org/wiki/Q7181","display_name":"Globalization","level":2,"score":0.5624750256538391},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.5150918364524841},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.49846720695495605},{"id":"https://openalex.org/C190832808","wikidata":"https://www.wikidata.org/wiki/Q1900567","display_name":"Mark-to-market accounting","level":4,"score":0.49791455268859863},{"id":"https://openalex.org/C32235935","wikidata":"https://www.wikidata.org/wiki/Q350151","display_name":"National accounts","level":2,"score":0.4914935827255249},{"id":"https://openalex.org/C63149375","wikidata":"https://www.wikidata.org/wiki/Q14136184","display_name":"Fair value","level":2,"score":0.4554942548274994},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.44936808943748474},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.44883060455322266},{"id":"https://openalex.org/C4166634","wikidata":"https://www.wikidata.org/wiki/Q17074592","display_name":"Environmental full-cost accounting","level":5,"score":0.41152793169021606},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.37148529291152954},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.3633911609649658},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.32761746644973755},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.32369109988212585},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.1628488302230835},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.148470938205719}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.2202/1469-3569.1140","doi":"https://doi.org/10.2202/1469-3569.1140","is_oa":false,"landing_page_url":"https://doi.org/10.2202/1469-3569.1140","pdf_url":null,"source":{"id":"https://openalex.org/S99707577","display_name":"Business and Politics","issn_l":"1369-5258","issn":["1369-5258","1469-3569"],"is_oa":false,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","cwts-core","doaj","erih-plus","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business and Politics","raw_type":"journal-article"},{"id":"pmh:oai:research.vu.nl:openaire_cris_publications/9049a6a8-3e46-4c06-abaf-c58587ed99e5","doi":null,"is_oa":false,"landing_page_url":"https://research.vu.nl/en/publications/9049a6a8-3e46-4c06-abaf-c58587ed99e5","pdf_url":null,"source":{"id":"https://openalex.org/S4306401107","display_name":"VU Research Portal","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I865915315","host_organization_name":"Vrije Universiteit Amsterdam","host_organization_lineage":["https://openalex.org/I865915315"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Nolke, A 2005, 'Introduction to the Special Issue: The globalization of accounting standards', Business and Politics, vol. 7, no. 3, pp. 1-7. https://doi.org/10.2202/1469-3569.1140","raw_type":"article"},{"id":"pmh:vu:oai:research.vu.nl:publications/9049a6a8-3e46-4c06-abaf-c58587ed99e5","doi":null,"is_oa":false,"landing_page_url":"https://research.vu.nl/en/publications/9049a6a8-3e46-4c06-abaf-c58587ed99e5","pdf_url":null,"source":{"id":"https://openalex.org/S4306401843","display_name":"Data Archiving and Networked Services (DANS)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1322597698","host_organization_name":"Royal Netherlands Academy of Arts and Sciences","host_organization_lineage":["https://openalex.org/I1322597698"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Business and Politics, 7(3), 1 - 7. Berkeley Electronic Press","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.5400000214576721,"display_name":"Partnerships for the goals","id":"https://metadata.un.org/sdg/17"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":22,"referenced_works":["https://openalex.org/W1502447146","https://openalex.org/W1533183487","https://openalex.org/W1549592375","https://openalex.org/W1578919566","https://openalex.org/W1583921062","https://openalex.org/W1606937993","https://openalex.org/W1955327864","https://openalex.org/W1967877710","https://openalex.org/W1969296778","https://openalex.org/W1993504263","https://openalex.org/W2079608375","https://openalex.org/W2101941423","https://openalex.org/W2111287853","https://openalex.org/W2111960081","https://openalex.org/W2139360435","https://openalex.org/W2257594655","https://openalex.org/W2478137413","https://openalex.org/W3122348001","https://openalex.org/W3123518955","https://openalex.org/W3124005494","https://openalex.org/W4229738978","https://openalex.org/W4244887237"],"related_works":["https://openalex.org/W1751422828","https://openalex.org/W2021736090","https://openalex.org/W1964153680","https://openalex.org/W7000719810","https://openalex.org/W4312323526","https://openalex.org/W6999315431","https://openalex.org/W4238597690","https://openalex.org/W2490504316","https://openalex.org/W3208372095","https://openalex.org/W4312273221"],"abstract_inverted_index":{"We":[0],"are":[1,29,92,131],"currently":[2],"witnessing":[3],"the":[4,13,46,66,75,81,138,156,159],"evolution":[5],"of":[6,43,69,140,158,164,174],"global":[7],"accounting":[8,27,36,78,141,154],"standards,":[9,142],"as":[10,143],"developed":[11],"by":[12,53,74,145],"International":[14,181,183],"Accounting":[15,100],"Standards":[16,101],"Board":[17],"(IASB).":[18],"This":[19,103,161],"is":[20,60,168],"a":[21,41,54,61,108,119,134,146,171],"remarkable":[22,120],"development,":[23],"not":[24,105],"only":[25,106],"because":[26],"standards":[28,90],"relevant":[30],"for":[31],"all":[32],"business":[33],"operations.":[34],"Whereas":[35],"standard-setting":[37],"has":[38],"previously":[39],"been":[40],"task":[42],"national":[44],"authorities,":[45],"process":[47],"will":[48],"now":[49],"be":[50,85],"managed":[51],"internationally":[52],"London-based":[55],"organisation":[56],"whose":[57],"parent":[58],"foundation":[59],"private":[62],"company":[63],"incorporated":[64],"in":[65,125,137],"US":[67,82,123],"state":[68],"Delaware":[70],"and":[71,166,186],"mainly":[72],"financed":[73],"Big":[76],"Four":[77],"firms.":[79],"Furthermore,":[80],"appear":[83],"to":[84,87,122,151,170],"willing":[86],"accept":[88],"foreign":[89],"that":[91,111],"quite":[93],"different":[94],"from":[95,148,180],"their":[96],"own":[97],"Generally":[98],"Accepted":[99],"(GAAP).":[102],"does":[104],"contradict":[107],"widespread":[109],"perception":[110],"equals":[112],"globalization":[113],"with":[114],"Americanization,":[115],"but":[116],"also":[117,132],"offers":[118],"contrast":[121],"unilateralism":[124],"other":[126],"policy":[127],"fields.":[128],"Finally,":[129],"we":[130],"amidst":[133],"major":[135],"change":[136],"substance":[139],"indicated":[144],"shift":[147],"historic":[149],"cost":[150],"fair":[152],"value":[153],"within":[155],"work":[157],"IASB.":[160],"special":[162],"issue":[163],"Business":[165],"Politics":[167],"devoted":[169],"systematic":[172],"explanation":[173],"these":[175],"developments,":[176],"drawing":[177],"on":[178],"concepts":[179],"Relations,":[182],"Political":[184],"Economy":[185],"Systems":[187],"Theory.":[188]},"counts_by_year":[{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":3}],"updated_date":"2026-09-09T07:26:56.047234","created_date":"2016-06-24T00:00:00"}
