Organizing International Standardization: ISO and the IASC in Quest of Authority

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Author: Kristina Tamm Hallstrom

ISBN-10: 1843764814

ISBN-13: 9781843764816

Category: Standard Accounting Practice

This book investigates the ways in which global standardization organizations establish, negotiate, and maintain their authority and legitimacy, thereby inducing companies, states, and other organizations to adopt and implement the voluntary standards they produce.

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In this revision of a dissertation, Hallström (Stockholm Centre for Organizational Research; Stockholm School of Economics) studies two prime examples of international standard-setting groups: the International Organization of Securities Commissions and the International Accounting Standards Commission. After tracing their emergence and the role of standards as complements to law in a broadening range of fields, she proposes a network and process approach rather than a hierarchical view of authority for analyzing how such groups achieve legitimacy. Annotation ©2004 Book News, Inc., Portland, OR

Acknowledgements1The Growing Practice of Standardization12Research on Standardization193Research Design394The ISO Committee and the Quality Field525The IASC and the Accounting Field756Debates in the ISO Committee and the IASC987Strategies to Achieve Compliance with Standards1388Tensions in the Work on Standardization1579Differences Between the ISO Committee and the IASC16810Mobile Networks for Regulation185References198Index207