The Construction of Faith in Accounting: The United Nation’s Decision to Adopt IPSAS

Publikation: KonferencebidragPaperForskningpeer review

Resumé

This paper has sought to explore how generic globalized accounting ideas and instruments come to be translated into a local solution at the United Nations (UN) in response to the oil-for-food scandal. To do so, we analysed the official, published, rationales for reform and considered the role of key protagonists within the reform process. A number of themes emerged from the analysis. We argue that the process of instilling faith in accounting at the UN relies heavily on the clever and varying use of an extrapolative logic derived from a master-idea of the need to ‘do more accounting’ to persuade reformers to take on particular ideas and instruments of accounting. The work of propagating such logic was facilitated by a closed system of protagonists who form a tight interlocking network.
OriginalsprogEngelsk
Publikationsdato9 jul. 2014
Antal sider24
StatusUdgivet - 9 jul. 2014
BegivenhedCritical Perspectives on Accounting Conference 2014 - Schulich School of Business, Toronto, Canada
Varighed: 7 jul. 20149 jul. 2014
http://criticalperspectivesonaccounting.com/

Konference

KonferenceCritical Perspectives on Accounting Conference 2014
LokationSchulich School of Business
LandCanada
ByToronto
Periode07/07/201409/07/2014
Internetadresse

Citer dette

Pontoppidan, C. A., & Chow, D. (2014). The Construction of Faith in Accounting: The United Nation’s Decision to Adopt IPSAS. Afhandling præsenteret på Critical Perspectives on Accounting Conference 2014, Toronto, Canada.
Pontoppidan, Caroline Aggestam ; Chow, Danny. / The Construction of Faith in Accounting : The United Nation’s Decision to Adopt IPSAS. Afhandling præsenteret på Critical Perspectives on Accounting Conference 2014, Toronto, Canada.24 s.
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Pontoppidan, CA & Chow, D 2014, 'The Construction of Faith in Accounting: The United Nation’s Decision to Adopt IPSAS' Paper fremlagt ved Critical Perspectives on Accounting Conference 2014, Toronto, Canada, 07/07/2014 - 09/07/2014, .

The Construction of Faith in Accounting : The United Nation’s Decision to Adopt IPSAS. / Pontoppidan, Caroline Aggestam; Chow, Danny.

2014. Afhandling præsenteret på Critical Perspectives on Accounting Conference 2014, Toronto, Canada.

Publikation: KonferencebidragPaperForskningpeer review

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Pontoppidan CA, Chow D. The Construction of Faith in Accounting: The United Nation’s Decision to Adopt IPSAS. 2014. Afhandling præsenteret på Critical Perspectives on Accounting Conference 2014, Toronto, Canada.