Neo Liberalism: Its İmpact On Financial Reporting In The United States: The Implications For Globalization Of Accounting Standards
dc.contributor.author | Merino, Barbara D. | |
dc.date.accessioned | 2014-11-13T12:50:50Z | |
dc.date.available | 2014-11-13T12:50:50Z | |
dc.date.issued | 2005 | en_US |
dc.department | İstanbul Ticaret Üniversitesi | en_US |
dc.description.abstract | Neoliberalism has been called "the defining political economic paradigm of our lives; it refers to the policies and processes by which a relative handful of private interest is permitted to control as much as possible of social life." (McChesney, 1998) Neoliberalism has been the based of what John Williamson (1990) labeled the "Washington Consensus (WC)." The WC reflects development strategies that focus on liberalization and privatization. Stiglitz (1998) notes the WC results in "policies predicated upon a strong faith-stronger than warranted -in unfettered markets aimed at reducing or even minimizing the role of government." Anglo American financial reporting plays a critical role in implementing WC policies. The WC privileges ownership interests the concept of shareholder value dominates financial reporting. Therefore, maximization of shareholder value becomes the key goal. Neoliberalism provides the philosophic base for the WC and provides the framework for this paper. | en_US |
dc.description.sponsorship | İstanbul Ticaret Üniversitesi | en_US |
dc.identifier.isbn | 975651616X | |
dc.identifier.issn | 1029-242X | |
dc.identifier.uri | https://hdl.handle.net/11467/856 | |
dc.language.iso | en | en_US |
dc.publisher | İstanbul Ticaret Üniversitesi | en_US |
dc.relation.ispartof | The Effects Of Globalization On Financial Reporting | en_US |
dc.relation.ispartofseries | The Effects Of Globalization On Financial Reporting : 25-29 May 2005, Conference Proceedings;17 | |
dc.relation.publicationcategory | Konferans Öğesi - Uluslararası - Başka Kurum Yazarı | en_US |
dc.rights | info:eu-repo/semantics/openAccess | en_US |
dc.title | Neo Liberalism: Its İmpact On Financial Reporting In The United States: The Implications For Globalization Of Accounting Standards | en_US |
dc.type | Conference Object | en_US |