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Research on Accounting Rising and Accounting Discourse Power of BRICS’

Author: WuZuo
Tutor: ZhouYouMei
School: Nanjing University of Finance and Economics
Course: Accounting
Keywords: BRICS Accounting Rising Discourse Power InternationalAccounting
CLC: F233
Type: Master's thesis
Year: 2013
Downloads: 1
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Abstract

With the rapid development of economic globalization, internationalconvergence of accounting standards has become the consensus of the world andbecome an inevitable issue for countries worldwide. However, the right of IFRS isstill in the hand of developed countries, BRICS has poor discourse power. How toavoid the economic consequences of international convergence of accountingstandards in the new trend of times, it need to take the initiative in the formulation ofa new round of international accounting standards.BRICS, the emerging economy represented by Brazil, Russia, India, China andSouth Africa, become the new body under the environment of politics, economy,society and international situation. With the strengthen of its comprehensive nationalpower, BRICS strives for greater proportion of the right in formulating internationalaccounting standards and improving the discourse power in the global accountingfield. Absolutely, promoting the discourse power of the BRICS and the accountingdevelopment in the emerging economy countries, committing to work with developedcountries to formulate international accounting standards is one of the advocates andpromoters in establishing the new international political and economic order.According to the characters of research object, this thesis mainly adoptsstandardized research and comparative method. From the basis of environmentaltheory of accounting, the paper reviews the accounting history of the BRICS, in a wayof comparing its accounting modal and summarize the importance of improving thediscourse power. In a perspective way of game theory, giving a practicing analysis ofchoosing international standards path. The main conclusions are as follows:First, the emergence and evolution of accounting by BRICS, is a result ofenvironment;Second, the accounting modal of BRICS is differ from others, in general, Russia,Brazil and China is government steering modal, India and South Africa is creditorsteering modal;Third, enhancing the real and soft strength and game level, promoting theaccounting standard of one state, is good ways of promoting global discourse powerof BRICS.Fourth, actively participating in the formulating process of IFRS, adhere to process the actual conditions of one nation, improving one’s accounting environmentand talking to developed countries and other emerging countries, is a plastic regime ofglobal accounting standard.From a development perspective, we must enhance the research of accountingdiscourse power, which is a good way of maintening BRICS accounting standard,protecting the business interests of developing countries, lowering the cost ofinstitutional change, effectively inhibiting the accounting standards setting process ofrent-seeking behaviour. It is an extremely important significance of weakening theinternational convergence in the economic consequences of accounting standards.

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