Among the largest entities in the world are the World Bank Group and the International Monetary Fund (IMF) Group. From the perspective of researchers in accounting, such size is used as a proxy for political visibility; and often implicit asymmetries of power and information become explicit in...

This book chapter offers some analysis of the historic role of the UN, the educational activities of the OECD, and current level of activities of the World Bank and the IMF with regards to standard setting. In order to do this, this chapter describes some details of these four organizations...

In “Culture: the Anthropologist's Account” (1999) Adam Kuper advised avoidance of the use of the word ‘culture' at all. It has come to denote too much and has now come to mean too little. However, just as “the history of all cultures is the history of cultural borrowing” (Edward Said,...

The objective of this study is to demonstrate the degree to which debate about translation in the EU, and translation specifically of IFRS in the EU, generates both:• Deeply held convictions about language; and• Diversity of views on key issues even within translators into one language...

The objective of this study is to demonstrate the degree to which debate about translation in the EU, and translation specifically of IFRS in the EU, generates both: - Deeply held convictions about language; and - Diversity of views on key issues even within translators into one language group....