Regulation organizing transnational standard setting in financial reporting sebastian botzem social science research center berlin germany edward elgar cheltenham uk o northampton ma usa contents list of figures vi list of tables vii abbreviations viii acknowledgments x 1 introduction the globalization of accounting 1 2 research on transnational accounting standardization 17 3 . The politics of accounting regulation organizing transnational standard setting in financial reporting sebastian botzem the global financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting this important book details the accounting standards that embody societal and . The politics of accounting regulation organizing transnational standard setting in financial reporting sebastian botzem the global financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting this important book details the accounting standards that . The politics of accounting regulation organizing transnational standard setting in financial reporting sebastian botzem the global financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting this important book details the accounting standards that embody societal and professional values and contribute to the distribution of . These questions preoccupy scholars in many disciplines and sebastian botzems the politics of accounting regulation makes an important contribution to the debates focusing on the case of the international accounting standards board over a critical period of its development including the financial crisis botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature this