Lobbying on accounting regulation: A literature review (notice n° 1380847)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03653cam a2200325 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250713021328.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Belze, Loïc |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Lobbying on accounting regulation: A literature review |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2025.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 3 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This study offers a literature review of accounting lobbying with the aim of deepening our understanding of the multiform lobbying practices used in an accounting regulation context. Barley’s model (2010) is used as a framework to structure our literature review, which analyzes 93 articles published in 36 academic journals from 1940 to 2022. The content analysis applied to these articles focuses on criteria such as lobbying methods and the identities of stakeholders and regulators. This review reveals that: 1) preparers and auditors are more frequently studied than other stakeholders; 2) international private regulators are predominantly the focus of lobbying studies, with limited attention given to intermediaries or other regulators (non-Anglo-Saxon or public regulators); 3) the six lobbying methods in Barley’s model are not equally explored, with the “informing” channel (via comment letters) being the most commonly studied method. Avenues for future research are suggested. In particular, our findings suggest that the literature on accounting lobbying could be further enhanced by studies adopting a more qualitative and “behind-the-scenes” approach to lobbying activities. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cette étude présente une revue de la littérature consacrée au lobbying comptable dans le but d’améliorer notre compréhension des multiples pratiques de lobbying employées dans le contexte de la régulation comptable. Le modèle de Barley (2010) sert de cadre pour structurer cette revue de la littérature qui analyse 93 articles publiés dans 36 revues académiques entre 1940 et 2022. L’analyse de contenu appliquée à ces articles porte essentiellement sur des critères comme les méthodes de lobbying, la nature des parties prenantes et le type de régulateur. Ce travail dévoile plusieurs éléments : 1) les préparateurs et les auditeurs sont plus souvent étudiés que les autres parties prenantes ; 2) les régulateurs privés internationaux constituent l’objet principal des études sur le lobbying, tandis que peu d’attention est accordée aux acteurs intermédiaires ou aux autres régulateurs (régulateurs non anglo-saxons ou publics) ; 3) les six méthodes de lobbying du modèle de Barley ne suscitent pas toutes le même intérêt, puisque les flux d’information (par le biais des lettres de commentaires) représentent la méthode la plus fréquemment étudiée. Des perspectives de recherche sont proposées qui suggèrent notamment que la littérature sur le lobbying comptable pourrait être enrichie par des études adoptant une approche plus qualitative ainsi que par des recherches portant sur le lobbying « en coulisses ». |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | lobbying |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | modèle de Barley |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | régulation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | revue de la littérature |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Barley’s model |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | literature review |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | lobbying |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | regulation |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Loison, Marie-Claire |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hottegindre Ferreyra, Géraldine |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Lesage, Cédric |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 31 | 2 | 2025-06-16 | p. 81-150 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2025-2-page-81?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2025-2-page-81?lang=en&redirect-ssocas=7080</a> |
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