پیشبرد هماهنگ سازی استانداردهای بین المللی حسابداری: بررسی یک مسیر جایگزین

The IASC has been actively pursuing the goal of international accounting harmonisation for two decades. Whilst there has been much productive output, little progress has been made in achieving global uniformity in accounting. In attempting to explain the lack of progress, this paper adopts the view that the cause of stagnation is the process used to mobilise harmonisation. The IASC has only recently acted upon the fact that there has not been enough examination of the processes and structure of the IASC. Yet analysis of the mobilisation process reveals a number of flaws, among these, concerns about the institutional legitimacy of the IASC. The consequence of these flaws is that uniformity in reporting practices is unlikely unless alterations are made to the mobilisation mechanism, in this instance the IASC. This paper proposes a restructuring of the IASC and the adoption of the convention method as a means to remedy the perceived flaws in the current process.