This study examines and clarifies the legitimacy of the global accounting standard setting mechanism and exposes the politicization of accounting regulation. In particular, we investigate the legitimation crises suffered by the IASB and IFRS in recent times and assess their restoration processes...

This paper analyses the roles of discourse in the legitimation process of institutions. In particular, it explains the theoretical significance of “principles-based” as discourse and describes how this discourse roles and functions in the global diffusion of International Financial Reporting...

The purpose of this paper is to examine the dynamics of organizational change and institutional logics in global accounting standard setting. In particular, with applying the institutional logics approach, I investigate what kind of changes were occur in the transformation of the IASC to the...