Prior application phases have described and explained the transnationalization of Accounting Regimes. This part of the project focuses on the ensuing consequences. We formulate six hypotheses to examine the outcomes (results and reactions) of transnationalization for the normative good of welfare. We predominantly follow both an empirical-quantitative and qualitative approach. We first consider the results. With the level hypothesis (Niveauveränderungshypothese) we test whether the application of transnational rules have resulted in an increased amount of welfare. The distribution hypothesis (Verteilungsveränderungshypothese) formulates our expectation that the application of transnational rules results in different welfare effects for specific stakeholder groups. The compromise hypothesis (Gefährdungshypothese) is supposed to examine whether the new accounting standards endanger welfare when the economic development becomes unstable.
As to the reactions, the project focuses on three important groups of actors who are fundamentally affected by the transformation of Accounting Regimes: Nation state regulators, firms and transnational actors. Qualitative case studies will shed light on the acceptance of transnational set rules by nation state actors, and whether these standards are circumvented in times of crises (dependency hypothesis- Dependenzhypothese). We will further analyze when and in what manner enterprises oppose new rules (opposition hypothesis - Auflehnungshypothese). A final aspect of our research will examine the reaction of transnational standard setters to criticism as well as their reaction towards actions of national regulators and firms ( responsivity hypothesis - Responsivitätshypothese).
The varying consequences of transnationalization of accounting regimes for national economies will lead to an extensive report including all research stages, which will ultimately provide answers regarding the stability of the new regime.
Project application 2011-2014 in German
Project application 2007-2010 in German
Project application 2003-2006 in German