Political interference with the standard setting of accounting standards’ process, as intensified in the current economic crisis, should provide an interesting area for further research. The impact of the crisis has challenged many of the assumptions made by accounting researchers.
It is anticipated that it will lead to different research priorities delivering more contributions to the study of the accounting practice from a broadly social and political perspective. An interesting research area is the examination of the concrete impact of IFRSs on other users and stakeholders other than those prioritised by the IASB, such as employees; the impact of measurements and disclosures based on IFRSs may have a significant impact, for example, on pension accounting.
Future studies could investigate the role of current enforcement institutions, such as ELTE, on the financial reporting and the auditing function in view of the incoherent interactions identified among this body, the state and the market. In addition, the increasing estimates in companies financial reporting and the impact of surveyors on the quality of financial statements is another research area requiring critical discussion. Comparative research on different countries could provide useful insight into different institutional national frameworks; in particular how they are shaped by their capital markets, in order to make sense of the differences in accounting practices.
Due to the size and financial reporting needs of Greek companies it would be interesting to investigate whether IFRSs for SMEs55 would be beneficial and more appropriate to the needs of small and medium-sized companies.
Another interesting area to study is the ideological language of accounting and its interaction with accounting practice and thought. Considering the ideological language of accounting, and the economic, coercive ways of winning consent should enable a better understanding of the ways in which language maintains the accounting status quo and the relative social architecture. Interpretations of common sense concepts can be contradictory in the meaning society and policy makers seek to impose; leading to a collision with actual needs and experiences of users.
55 This standard is developed by the IASB to meet the financial reporting needs of companies that have no public accountability and publish general purpose financial statements for external users.
233
At the time the collection of empirical evidence was conducted the dramatic implications of the recession were not visible to the degree they are now, especially in the case of Greece.
The current economic crisis, which has the characteristics of an organic crisis as defined by Gramsci, has questioned confidence in the ability of accounting to provide transparency and stability to self-regulating capital markets. Local actors’ perceptions on IFRSs may have also been influenced due to the impact of the crisis on ideology and practice. Further research is also needed to examine how financial reporting standards have shaped and been shaped by the financialisation trends within the economy and to assess the micro and macro implications of fair values and fictitious capital and their contributions to the crisis. Similarly, the international economic transformations but also within the EU that attempt to restore the effects of the crisis after 2008 will probably lead to new ideological reforms that will be reflected on financial reporting standard-setting. It will be interesting to see how these restructurings will affect accounting standard-setting but also everyday financial reporting.
11.6. Epilogue
On a final note, this research journey was exciting and enlightening in many respects. It was a journey of discovery and a process that has influenced my personal thinking and development as a researcher. The knowledge and experience I have gained has generated new research ideas that will hopefully provide a more holistic and critical view on current issues in international financial reporting. The current study was driven by the conviction that accounting research should revisit and re-examine the explicit connection between accounting, reason and class-consciousness that may have become muted and challenge the claims to ‘knowledge’ and to ‘truth’ that preoccupy the social functions of accounting.
Accounting is not simply a reflection of dominant power relations; it is also a form of practical knowledge and an intervention in a socially divided world. By exposing the contradictions in social reality and by recognising that values are not matters of external considerations but produced out of the process of everyday experiences of late capitalism the unformed potential of emancipatory transformation can become more visible.
234
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