Description
Rose and Miller [Rose, N., & Miller, P. (1992). Political power beyond the state: Problematics
of government. British Journal of Sociology, 43(2), 173–205] note that governmentality is
exercised through ‘‘centers of calculation” embedded in ‘‘networks of rule;” we focus on
the ‘‘networks of rule” and use social network analysis to document the linked organizations,
both domestic and international, that affect the creation of accounting and auditing
standards in Canada. The network is defined as the set of regulatory bodies and other organizations
that have the right to appoint (or approve the appointment of) members of
another organization’s standard-setting body. The network consists of 61 organizations,
sharing 131 interlocks. These organizations are clustered into four groups centered on,
respectively, the Canadian Institute of Chartered Accountants, the Canadian Securities
Administrators, International Federation of Accountants and the IOSCO/World Bank. The
analysis identifies the boundaries of these clusters and the key organizations that maintain
the cohesion of the network. The conclusion identifies research opportunities opened by
this perspective on accounting and auditing regulation.
doc_477758724.pdf
Rose and Miller [Rose, N., & Miller, P. (1992). Political power beyond the state: Problematics
of government. British Journal of Sociology, 43(2), 173–205] note that governmentality is
exercised through ‘‘centers of calculation” embedded in ‘‘networks of rule;” we focus on
the ‘‘networks of rule” and use social network analysis to document the linked organizations,
both domestic and international, that affect the creation of accounting and auditing
standards in Canada. The network is defined as the set of regulatory bodies and other organizations
that have the right to appoint (or approve the appointment of) members of
another organization’s standard-setting body. The network consists of 61 organizations,
sharing 131 interlocks. These organizations are clustered into four groups centered on,
respectively, the Canadian Institute of Chartered Accountants, the Canadian Securities
Administrators, International Federation of Accountants and the IOSCO/World Bank. The
analysis identifies the boundaries of these clusters and the key organizations that maintain
the cohesion of the network. The conclusion identifies research opportunities opened by
this perspective on accounting and auditing regulation.
doc_477758724.pdf