REPRESENTATION AND DEMOCRATIC PROCESS IN THE PRODUCTION OF ACCOUNTING STANDARDS BY THE IASB: A DISCURSIVE ANALYSIS

In a globalized world where representation and democratic values ​​are extolled, especially in the West, institutions that do not profess and practice them are criticized for lacking legitimacy. The International Accounting Standards Board (IASB), as a social institution, influences and is influence...

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Veröffentlicht in:	ARACÊ 2024-11, Vol.6 (3)
Hauptverfasser:	Dias Filho, José Maria, Bispo, Jorge de Souza, de Cerqueira, Anderson José Freitas, Branco, Lucas Faillace Castelo
Format:	Artikel
Sprache:	eng
Online-Zugang:	Volltext
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