{"id":"https://openalex.org/W65540519","doi":null,"title":"Legitimacy And Convergence In International Accounting Regulation","display_name":"Legitimacy And Convergence In International Accounting Regulation","publication_year":2012,"publication_date":"2012-01-01","ids":{"openalex":"https://openalex.org/W65540519","mag":"65540519"},"language":"en","primary_location":{"id":"mag:65540519","doi":null,"is_oa":true,"landing_page_url":"https://EconPapers.repec.org/RePEc:dug:journl:y:2012:i:4:p:57-69","pdf_url":null,"source":{"id":"https://openalex.org/S2737945536","display_name":"Euroeconomica","issn_l":"1582-8859","issn":["1582-8859"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","erih-plus"],"host_organization":"https://openalex.org/P4310314619","host_organization_name":"Danubius University of Galati","host_organization_lineage":["https://openalex.org/P4310314619"],"host_organization_lineage_names":["Danubius University of Galati"],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Euroeconomica","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://EconPapers.repec.org/RePEc:dug:journl:y:2012:i:4:p:57-69","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5039991732","display_name":"Camelia Mihaela Oane","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Camelia Mihaela Oane","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5117273729","display_name":"Emanuel \u0218tefan Marinescu","orcid":"https://orcid.org/0000-0002-9051-8166","observed_orcids":["https://orcid.org/0000-0002-9051-8166"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Emanuel Stefan Marinescu","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"57","last_page":"69"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9848999977111816,"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":0.9848999977111816,"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":0.00930000003427267,"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/T13509","display_name":"Accounting and Financial Management","score":0.0035000001080334187,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/iasb","display_name":"IASB","score":0.8669999837875366},{"id":"https://openalex.org/keywords/iasb-fasb-convergence","display_name":"IASB-FASB convergence","score":0.8690000176429749},{"id":"https://openalex.org/keywords/procedural-legitimacy","display_name":"procedural legitimacy","score":0.7889999747276306},{"id":"https://openalex.org/keywords/democratic-deficit","display_name":"democratic deficit","score":0.843999981880188},{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.777999997138977},{"id":"https://openalex.org/keywords/accounting-standardization","display_name":"accounting standardization","score":0.6970000267028809},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.7549999952316284},{"id":"https://openalex.org/keywords/globalization","display_name":"globalization","score":0.45899999141693115},{"id":"https://openalex.org/keywords/due-process","display_name":"due process","score":0.5360000133514404}],"concepts":[{"id":"https://openalex.org/C46295352","wikidata":"https://www.wikidata.org/wiki/Q207982","display_name":"Legitimacy","level":3,"score":0.8489980101585388},{"id":"https://openalex.org/C188087704","wikidata":"https://www.wikidata.org/wiki/Q369577","display_name":"Standardization","level":2,"score":0.8421119451522827},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7919163703918457},{"id":"https://openalex.org/C2777303404","wikidata":"https://www.wikidata.org/wiki/Q759757","display_name":"Convergence (economics)","level":2,"score":0.6970130801200867},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.5859230160713196},{"id":"https://openalex.org/C2119116","wikidata":"https://www.wikidata.org/wiki/Q7181","display_name":"Globalization","level":2,"score":0.551349401473999},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5264599919319153},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.5198841094970703},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.4752856492996216},{"id":"https://openalex.org/C555826173","wikidata":"https://www.wikidata.org/wiki/Q7174","display_name":"Democracy","level":3,"score":0.4426816701889038},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.44073486328125},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.4276922345161438},{"id":"https://openalex.org/C9652623","wikidata":"https://www.wikidata.org/wiki/Q190109","display_name":"Field (mathematics)","level":2,"score":0.42505115270614624},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.42019689083099365},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.33212780952453613},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.24546778202056885},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.15332838892936707},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1486104130744934},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.14006146788597107},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.07783663272857666},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C202444582","wikidata":"https://www.wikidata.org/wiki/Q837863","display_name":"Pure mathematics","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"mag:65540519","doi":null,"is_oa":true,"landing_page_url":"https://EconPapers.repec.org/RePEc:dug:journl:y:2012:i:4:p:57-69","pdf_url":null,"source":{"id":"https://openalex.org/S2737945536","display_name":"Euroeconomica","issn_l":"1582-8859","issn":["1582-8859"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","erih-plus"],"host_organization":"https://openalex.org/P4310314619","host_organization_name":"Danubius University of Galati","host_organization_lineage":["https://openalex.org/P4310314619"],"host_organization_lineage_names":["Danubius University of Galati"],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Euroeconomica","raw_type":null},{"id":"pmh:oai:RePEc:dug:journl:y:2012:i:4:p:57-69","doi":null,"is_oa":false,"landing_page_url":"http://journals.univ-danubius.ro/index.php/euroeconomica/article/view/1637/1414","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"mag:65540519","doi":null,"is_oa":true,"landing_page_url":"https://EconPapers.repec.org/RePEc:dug:journl:y:2012:i:4:p:57-69","pdf_url":null,"source":{"id":"https://openalex.org/S2737945536","display_name":"Euroeconomica","issn_l":"1582-8859","issn":["1582-8859"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","erih-plus"],"host_organization":"https://openalex.org/P4310314619","host_organization_name":"Danubius University of Galati","host_organization_lineage":["https://openalex.org/P4310314619"],"host_organization_lineage_names":["Danubius University of Galati"],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Euroeconomica","raw_type":null},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.7297000288963318,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1965868687","https://openalex.org/W2344289567","https://openalex.org/W7215600654","https://openalex.org/W7162719703","https://openalex.org/W2081040017","https://openalex.org/W1521929970","https://openalex.org/W7149708155","https://openalex.org/W37422685","https://openalex.org/W228046394","https://openalex.org/W2214089242"],"abstract_inverted_index":{"Originally":[0],"formed":[1],"as":[2,79,117],"a":[3,23],"method":[4],"for":[5,26],"quantifying":[6],"wealth,":[7],"accounting":[8,161],"changed":[9],"in":[10,32,88,160],"line":[11],"with":[12],"the":[13,29,50,86,99,108,111,120,126,136,139,149,155],"evolution":[14],"of":[15,52,92,101,110,119,141,151],"economic":[16],"phenomena,":[17],"reaching":[18],"its":[19,58,67,77,102],"peak":[20],"by":[21,154],"developing":[22],"general":[24],"framework":[25],"reporting":[27,128],"at":[28],"international":[30,81],"level,":[31],"response":[33],"to":[34,63,73,97,134,147],"increased":[35],"globalization":[36],"trends":[37],"that":[38,75],"characterize":[39],"modern":[40],"society.":[41],"The":[42,130],"International":[43],"Accounting":[44],"Standards":[45],"Board":[46],"has":[47],"successfully":[48],"gained":[49],"status":[51],"reference":[53],"transnational":[54,158],"standardization":[55,93],"organism,":[56],"but":[57],"democratic":[59],"deficit":[60],"allows":[61],"questions":[62],"be":[64,95],"asked":[65],"on":[66,85,107,125],"procedural":[68,103],"legitimacy.":[69],"This":[70],"study":[71],"aims":[72],"emphasize":[74],"achieving":[76],"goals":[78],"an":[80],"normaliser":[82],"depends":[83],"firstly":[84],"manner":[87],"which":[89],"this":[90],"body":[91],"will":[94],"able":[96],"fulfil":[98],"construction":[100],"legitimacy,":[104],"and":[105,113,145],"secondly":[106],"completion":[109],"IASB":[112],"FASB":[114],"convergence":[115,152],"process":[116,144],"one":[118],"most":[121,156],"challenging":[122],"projects":[123],"conducted":[124],"financial":[127],"field.":[129],"scientific":[131],"approach":[132],"seeks":[133],"reveal":[135],"accomplishments":[137],"regarding":[138],"development":[140],"IASB\u2019s":[142],"due":[143],"also":[146],"analyze":[148],"degree":[150],"achieved":[153],"important":[157],"bodies":[159],"regulation.":[162]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2016-06-24T00:00:00"}
