Trajectoires des financiers d’entreprise au regard des évolutions technologiques ERP et systèmes vernaculaires
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...
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| Huvudupphovsmän: | , , , , , |
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| Materialtyp: | Article ou chapitre numérique |
| Språk: | Français |
| Publicerad: |
2025
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| Länkar: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| Sammanfattning: | 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. |
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