Purpose – This paper applies a power framework to critically analyse the international accounting standard setting … the international accounting standard setting process for the extractive industries. Findings – Lukes’ (1974) conception … standard setting body and secure favourable regulation. While the politicisation of accounting standard setting is widely …

This paper examines the strategic impact of networking within a cooperative standard-setting body. The JEDEC JC-42 …-DRAM-related networking and standard setting activity proved more important for overall standards development success. In addition …, coefficients on variables measuring intellectual property holdings suggest that IP portfolio tends to hurt firms in the standard …

This article examines the political processes surrounding public sector accounting standard setting, in particular, the … private and public sector involvement in the accounting standard setting process to date, and recourse to regulatory theory … accounting standard setters at all important stages of standard setting in Australia. It concludes by arguing that, given this …

become a very serious problem, especially in the standard-setting context where hundreds or even thousands of patents can …

second part, a detailed description of the development of the standard-setting project on goodwill within the ASB is provided …

not only to uncover the social practice and public discourse of accounting standard setting, but also to expose the … scope within the extractive industries or in the broader international standard setting process. Originality/value – While … it is well accepted that the accounting standard setting process is political, this research demonstrates the usefulness …

This study examines cooperative standard-setting in wireless telecommunications. Focusing on the competition among … player in technical committees, it can further influence the standard-setting outcome through change requests to ongoing … formal standard-setting committees and external cooperative arrangements in which they can discuss, negotiate, and align …

This study examines cooperative standard-setting in wireless telecommunications. Focusing on the competition among … firms to influence formal standardization, the roles of standard-setting committees, private alliances, and technical … player in technical committees, it can further influence the standard-setting outcome through change requests to ongoing …