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Global Regulation and Institutional Change in European Governance

Bibliographic Data

ID8041965
AuthorsDimitris Katsikas (0000-0002-7977-6519, corresponding author), DIMITRIOS KATSIKAS
Year2011
Volume34
Issue4
Pages819-837
Publication date2011-06-26
Peer ReviewedYes
Open AccessNo
TypeARTICLE
VenueWest European Politics (JOURNAL)
Journal identifiersISSN: 0140-2382 • E-ISSN: 1743-9655
PublisherTaylor & Francis (PUBLISHER • GB)
DOI10.1080/01402382.2011.572393
OpenAlexW2121380654
LanguageEN
Citations received1
References cited39

The literature on institutional innovation in European governance has been dominated by an inward-looking focus on the European integration process. However, in the context of a highly integrated and interdependent world, it is not possible to understand the evolution of European governance without taking into account developments in the international institutional environment. This article aims to contribute to the study of the interaction between global and European modes of governance by examining the impact of EU's engagement with the International Accounting Standards Board (IASB), and its predecessor the International Accounting Standards Committee (IASC) on the institutions of European accounting regulation. Following an analysis of the politics of international accounting harmonisation, it is demonstrated that EU's decisions to adopt the standards produced by the IASB, and to establish a new, differentiated European accounting regulatory mechanism, were driven by its desire to bolster European influence in the context of the IASC/IASB

Business · Context (archaeology · Corporate governance · European integration · European union · Interdependence · International trade · Multi-level governance · Political science · Politics · Accounting · European Union Policy and Governance · Finance · Global Financial Regulation and Crises · Law · Regulation and Compliance Studies

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Unique citing works1
Citations per year0,17
Citation span2020 - 2020 (1)
Citation velocityhistorical
Highly citedNo
Citation typesNeutral: 1

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