Session: G1-04
Accounting and Accountability – Constructing society – History, culture, politics and accounting in the public services (Special Interest Group)

Chair

Giuseppe Grossi

Time

09:00 - 10:30 on Thursday, 20th of April 2017

Venue

C.105

09:00

Gatekeepers or Gate-openers: Credit rating agencies and the financialisation of housing associations

Stewart Smyth (University of Sheffield), Ian Cole (Sheffield Hallam University), Desiree Fields (University of Sheffield)
09:20

FAIR VALUE VERSUS HOUSING: UN-INTENDED CONSEQUENCES OF ACCOUNTING FOR PROPERTY IN SWEDISH MUNICIPALITIES

caroline pontoppidan (Copenhagen Business School), Mattias Haraldsson (Lund University)
09:40

Adoption of IPSAS in National Accounting Reforms. Country-specific Reactions to Global Accounting Standards in Selected European Countries

Christoph Reichard (University of Potsdam), Giuseppe Grossi (Kristianstad University Sweden), Tobias Polzer (Queen's University Belfast)