Form over substance, the politics of international accounting setting

This paper lays the foundation of the move towards international standards and an international body being dependent upon the involvement of politics. Callon's translation model is adapted to develop the concept that the underling purposes and objectives that international bodies have been established by would not be achieved as a result of powerful players. According to Robson (1991, p.552) the "process of translation is common to many instances of accounting problematisation and accounting change"