Qualitative content analysis of IASB meeting audio playbacks: evidence from the amendment of IAS 19 (2011)

Titelangaben

Klein, Malte ; Fülbier, Rolf Uwe:
Qualitative content analysis of IASB meeting audio playbacks: evidence from the amendment of IAS 19 (2011).
2014
Veranstaltung: European Accounting Association (EAA): 37th annual congress , 21.-23. Mai 2014 , Tallinn.
(Veranstaltungsbeitrag: Kongress/Konferenz/Symposium/Tagung , Paper )

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Abstract

Private accounting standard setting has ever since been perceived as a political process, determined by self-interested parties that aim to shape accounting
standards according to their demands. Accordingly, prior literature has largely focused on constituents’ lobbying activities through written submissions to standard setters. The internal processes within a standard setting body however, have not been explored in more depth so far. We aim to shed light on three particular internal aspects: The processing of information, the role of technical staff and the role of individual (nonpolitical) arguments. To do so, we conduct a content-analysis of four IASB meeting audio playbacks on the
amendment of IAS 19 (2001). Inductive coding yields 846 codings that come in 107 categories. We find that in our definite object of observation the board is mainly concerned with the project conduct and presentation of pension cost. Argumentation is led by a general conceptual understanding as well as the urge to provide for comparable accounting information. However, we find only scarce evidence on participants explicitly referring to the source of their arguments. From an organizational point of view, we perceive board meetings to be carefully governed by technical staff. Taken together, our qualitative findings add to the literature on the determinants of standard setting, group decision making and pension accounting.