Email this article Dampak proses politik terhadap pembentukan standar akuntansi studi literatur fokus kepada fasb
Abstract
Tujuan dari penelitian ini untuk memberikan ikhtisar literatur empiris pada politik pengaturan standar akuntansi, dengan fokus pada Dewan Standar Akuntansi Keuangan AS (FASB). Meskipun sebenarnya jelas dari pengamatan bahwa politik memang memainkan peran dalam penentuan standar akuntansi, kami berpendapat bahwa lebih banyak yang bisa dilakukan untuk meningkatkan pemahaman kita tentang topik penting ini. Berdasarkan tinjauan kami, kami menguraikan apa yang kami lihat sebagai sejumlah arah yang berpotensi menghasilkan untuk penelitian di masa depan.
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DOI: https://doi.org/10.30872/jakt.v15i2.4645
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