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| Tekijä: | Richardson, A.J. |
| Otsikko: | Regulatory networks for accounting and auditing standards: a social network analysis of Canadian and international standard-setting |
| Lehti: | Accounting, Organizations and Society
2009 : JUL, VOL. 34:5 p. 571-588 |
| Asiasana: | network analysis Canada accounting standards auditing standards organizations regulations |
| Kieli: | eng |
| Tiivistelmä: | As Rose and Miller (Rose, N. & Miller, P. (1992). Political power beyond the state: Problematics of government. British Journal of Sociology, 43:2, 173-205) note that governmentality is exercised through 'centers of calculation' embedded in 'networks of rule', this paper focuses on the 'networks of rule' and uses social network analysis to document the linked organizations, both domestic and international, that affect the creation of accounting and auditing standards in Canada. The network is defined as the set of regulatory bodies and other organizations having the right to appoint members of another organization's standard-setting body. It consists of 61 organizations that share 131 interlocks. The organizations are divided into four groups centered on, respectively, the Canadian Institute of Chartered Accountants, the Canadian Securities Administrators, International Federation of Accountants and the IOSCO/World Bank. The study analyzes and identifies the boundaries of these clusters and the key organizations that maintain the cohesion of the network. |
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