This paper presents the results of a complex but challenging investigation into the global power play at the United Nations (UN) over the issue of international accounting regulation. It specifically attempts to explain why the host developing nations of most transnational corporations (TNCs),...

Purpose – In the early 1990s, a number of controversial and radical initiatives were introduced by the Australian Government that had a compounded impact on higher education in general, and for the teaching of accounting studies in particular. The impacts of these initiatives have now lasted...

Purpose – In the early 1990s, a number of controversial and radical initiatives were introduced by the Australian Government that had a compounded impact on higher education in general, and for the teaching of accounting studies in particular. The impacts of these initiatives have now lasted...