Title: Defining the IASB's governance network: a social network analysis

Authors: Patricia A. Goedl

Addresses: Business, Law, and Technology Department, University of Cincinnati, Clermont, 4200 Clermont College Drive, Batavia, OH 45103, USA

Abstract: The purpose of this study was to define and examine the IASB's governance network. The IASB's governance network was bound to include 14 organisational members and 407 individual actors. I used social network methodology to examine the professional and geographic perspectives represented as well as the extent to which the governance network was structurally embedded. It was found that the network forms a definable hierarchy that exhibits qualities of structural embeddedness. Banking interests were more embedded within the governance network than any other professional, academic, or social group. Also, a strong Western influence was detected. The societal benefit of this effort was to engage society in general and accounting researchers in particular in hopes of encouraging discourse about regulatory processes with both macro and micro consequences.

Keywords: IASB; International Accounting Standards Board; international regulation; financial accounting; social network analysis; social networking; governance networks; organisational members; individuals; social network methodology; professional perspectives; geographic perspectives; definable hierarchies; structural embeddedness; banking interests; banks; professional groups; academic groups; social groups; Western influences; societal benefits; accounting researchers; regulatory processes; macro consequences; micro consequences; critical accounting.

DOI: 10.1504/IJCA.2012.045780

International Journal of Critical Accounting, 2012 Vol.4 No.1, pp.30 - 53

Published online: 07 Aug 2014 *

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