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IFRS and IPSAS convergence in India : transnational perspectivesKrishnan, Sarada January 2016 (has links)
In common with other countries India has been drawn into a global trend of standardising national accounting practices with international norms to enhance its ability to attract inward foreign investment and gain increased access to global capital markets. In 2004, India committed itself to achieving convergence with International Public Sector Accounting Standards (IPSAS) in the public sector and in 2007 to International Financial Reporting Standards (IFRS) in the private sector. Both sectors have taken the route to convergence with clear cut roadmaps being designed by the national accounting standard setters and the state. However, there has been a striking contrast in the decision-making processes and preparations for convergence in the two sectors. While the public sector made relatively good progress in terms of following the scheduled roadmap, the first roadmap issued for the private sector was scrapped, new deadlines were set and the roadmap was replaced in 2013 due to severe delays in the process which as of August 2016 have not yet been fully resolved. This cross-sector comparison is interesting because the contrasting decision-making scenarios in India exist despite the state being the central decision-maker in both sectors. Hence, while much existing literature on standardisation takes the decision to converge as a given and focuses on the implementation of IFRS or IPSAS, the purpose of this thesis is to examine the processes that led to the convergence decisions. Using a transnational governance theoretical lens, this thesis investigates the chaotic routes through which the idea of convergence travels before being finalised as an implementation decision, in both the public and private sectors in India. The research questions focus on unravelling the development of the convergence decision-making process in India, tracing the networks of national and transnational actors driving the process, analysing the two-way interactive dynamics between actors that shaped the process and examining the role of the state as the central decision-maker in the public and private sectors. The research methods included documentary analysis and in-depth interviews with key individuals in India, with substantial knowledge about the decision making with regards to convergence. Key empirical findings are as follows. Firstly, while in the early phases of decision-making, transnational influences, in the form of international financial institutions and standard setting agencies, were equally apparent in both sectors, in subsequent phases the transnational influences were greater and arguably more successful in the public than the private sector. Secondly, local resistance formed and was successful in delaying the project of IFRS convergence in the private sector. Local actors were successful in raising their concerns about, for example, fair value accounting and the impacts of IFRS accounting on taxation, and in the context of a turbulent political environment, their influence was powerful enough to cause delays. Thirdly, the empirics show the significance of foreign governments and inter-governmental regional networks as an important source of influence on the decision to delay IFRS convergence. Specifically, the study demonstrates how India’s position was also affected by the decision of the US, a major trading partner, to delay its convergence with IFRS, and by the informal links with countries such as Japan, another significant economic counterpart. This thesis has three important areas of contributions. Firstly, it makes a significant methodological contribution by studying convergence as a process rather than an event by tracing the dynamics preceding the actual implementation of international accounting standards. Conducting a study in such a manner entails identifying the multiplicity of actors involved in the convergence project, their concerns and opinions with regards to convergence, the means through which they voice these concerns, and the ultimate drivers of the decision-making behind convergence. Therefore, this study draws attention to the significance of understanding and fully accounting for the pre-implementation phase of convergence as such an understanding has a potential to provide a deeper insight into the primary sources of the difficulties with standards implementation observed in many countries. Secondly, this thesis contributes substantially to the existing standardisation literature. In most prior studies the discussion on accounting standardisation broadly revolves around the advantages and disadvantages of convergence, drivers of convergence and issues of compliance with international accounting standards. While this study finds the significant presence of transnational actors, a deeper analysis into the reasons for convergence delays in India was traced to a variety of legislative, political and economic concerns of stakeholders, especially local actors including potential users of these standards. Thirdly, this study contributes to the literature on global governance by highlighting the importance of not losing sight of the nation state as an important player in the transnational governance arena. Specifically, literature on global (accounting) regulation devotes a great deal of attention to the roles of organisations and agencies with transnational remits (such as global standard setters and donor agencies) while often downplaying the significant impacts of the more traditional cross-country links forged through economic relationships and resource dependencies. The aforementioned influences of India’s links with countries such as US and Japan on the decision-making process as well as India’s regional alliances with neighbouring Malaysia and China provide a vivid indication of the important roles of cross-governmental relationships in the global governance arena and also questions the position of transnational organizations as pervasive powers in such governance. The study’s findings clearly demonstrate that the pursuit of full IFRS convergence strongly favoured by the transnational forces was invariably challenged in the Indian context by the influences of powerful nation states advocating a more cautious approach.
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Transnational Dynamics Of Global Governance In EnergyAltinordu, Zeynep 01 June 2010 (has links) (PDF)
This thesis aims to provide an analytical outlook for the relevant dynamics of transnational relations in the field of energy with specific reference to key issues and tools for governance. Not only contemporary structure of interdependent and in some cases asymmetrical relations requires a multi-level approach in addressing main issues but also there exists considerable amount of attention in global agenda over alternative policies in response to the developments in this complex context of dynamic and transnational relations whereby an action of an actor results in spillover effects in other regions. It is necessary to have a multi dimensional approach in addressing issues of energy governance where interdependence plays a significant role.
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The International Political Economy of Transnational Climate Governance in Latin America. Urban Policies Related to Low Carbon Emissions Public Transportation in Lima - Peru and Mexico City - MexicoLeal Garcia, Jose Manuel 11 December 2020 (has links)
The thesis aims to uncover and challenge the prevailing assumptions related to transnational networks in the field of climate change (TNCCs). TNCCs are often seen as promoters of a more horizontal model for global climate governance. Throughout the chapters, the thesis challenges this common conception. Focusing on the relation between the C40 cities network and two Latin American cities, Lima and Mexico City, I argue that transnational networks are actors facilitating access to cities by transnational companies instead of solely promoting the sharing of experiences and the support for a more inclusive global climate governance model. Put differently, based on the empirical evidence, the thesis claims that transnational climate networks work as an instrument for the transnational capitalist class (TCC, see Carroll, 2010) promoting market-based solutions and economic hegemony in climate politics.
Empirically, the thesis shows how the C40 operates as a facilitator to transnational corporate investment in a range of infrastructures in cities from the global South. In particular, the study focuses on the intervention in urban policies related to Low Carbon Emissions Public Transportation (LCEPT) infrastructures. Both directly and indirectly – through other Western Non-governmental organizations (NGOs) (e.g., WRI, ITDP) - the C40 creates channels for transnational corporate actors to gain access to local policy-makers and, in that way, gain access to such transnational investments. As a result, these interventions impact the type of urban climate politics promoted in southern cities (a constant struggle between mitigation vs. adaptation policies) and the actors who benefits from these policies (private companies or the population).
The chapters in the first part help us to fill the gap in the conceptualization of the role of transnational networks in urban public policy. The literature survey shows that governance is conceptualized, for the most part, with an institutionalist framework undermined by the evidence given in the case studies. The theoretical chapters also reveal the misconceptions in the literature related to transnational networks, not as promoters of horizontal collaboration, but as facilitators for transnational companies and the private sector, promoting transnational corporate (TNC) developed solutions to climate change. Differing from the conceptions in the literature, transnational networks do not always promote an exchange of information and practices among its members. The transnational networks that have the support of philanthropic organizations or multimillionaire companies such as C40, prioritize the creation of public/private partnerships, as well as the endorsement of technical and TNC-developed responses when addressing climate change. Likewise, like the C40, transnational networks encourage a transfer of climate policies from IOs (mainly from the global north), multinational and philanthropic foundations that involve technological and market-based solutions with a top-bottom approach. As shown in the empirical chapters, legislation in both cases – Mexico City and Lima - promotes private actors. Nonetheless, access to the design and decision-making process of climate politics for local NGOs and civil society in general, is not the same as for transnational NGOs and wealthy philanthropies.
What transnational networks have brought to cities in the global South is the expansion and the reinforcement of economic links among the TCC. As a result, these transnational actors have included cities in Latin America in the last decades, utilizing business relations and infrastructure projects aligned to this TCC network. In other words, transnational networks promote economic relations and economic globalization at the city level. The present study reflects the dominance of Northern corporations and think-tanks in the ‘green sector’ as part of climate colonialism (Bachram, 2004; Katz-Rosene & Paterson, 2018; P. J. Newell & Paterson, 2010), indicating the way this transnational class drives the 'solutions' in urban climate politics.
The empirical section of the study shows the result from interviews performed between March 2017 and March 2018, and the analysis of the empirical evidence from official documents, legislation, and governmental programs until September 2018. The second part aims to illustrate the complexity of transnational governance through the observation, interpretation, and analysis of two representative cities in Latin America. The main goal is to show the how of transnational climate change relations in Latin American cities. For instance, how does the network C40 facilitate access to urban climate politics for other actors, and how do they work as intermediaries between multinational corporations and cities?
The study further demonstrates this argument by analyzing the influence of transnational actors in Lima and Mexico City, who working within the network C40 promote the implementation of a Bus Rapid Transit (BRT) system in each city. The chapter on LCEPT describes how transnational actors influence public transportation policies mainly in two ways: by offering technical solutions or contacting those who have technical solutions with city officers. These transnational actors contribute to shaping different cities' strategies in the public transportation sector. Throughout the rest of the chapters, the study demonstrates where the most substantial influence comes from. By observing urban climate policies in each city, the thesis shows the level of influence from transnational actors in LCEPT politics.
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Federating EU development cooperation? : Europe's contributions to international development effectivenessSteingass, Sebastian Dionysius January 2018 (has links)
The European Union (EU) has long strived to act collectively in the face of international challenges such as poverty, hunger and state fragility beyond its borders. While the EU member states and institutions seek coherent responses to these challenges, they also have partly competing agendas. Yet there has been increasing agreement on collective action. To understand this agreement, this thesis asks how policy professionals contribute to the advocacy of policy norms for collective action between the EU institutions and the member states. The research analyses policy processes in EU development cooperation since the early 2000s. In development cooperation the EU's effectiveness has been particularly contested because of the combination of competing ideas about the EU's role and about how to achieve effective and sustainable development. The research finds that, while formal decisions about collective action remain in the hands of member states, transnational networks of policy professionals in the EU institutions, member state bureaucracies and civil society contribute to shaping the terms of debate regarding the EU's role in effective development cooperation. These network interactions, which form around institutional decision-making centres, transcend the organisational boundaries of member state bureaucracies, EU institutions and civil society organisations. These findings fill a gap in our understanding of how EU norms governing collective external action are advocated as existing research has tended to focus on how institutional structure facilitate state coordination. By concentrating on the cases of Germany and the United Kingdom and their engagement with the EU institutions, the research revises existing, dominant views on norm advocacy in EU external action: It links the previously little related concepts of norm advocacy and discursive networks to analyse the agency and scope of policy professionals in the advocacy of EU policy norms; and it provides new empirical insights into the role of these policy professionals for collective action between the EU institutions and the member states in development cooperation.
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Negotiating sustainability : Exploring translations of the idea to account for externalities in businessKaminsky, Anna, Deichl, Laura January 2018 (has links)
More and more actors in the transnational arena develop approaches to translate the vague phenomenon sustainability into more economic te rms in order to make it easier manageable for business. Many of these approaches are based on the traditional economic concept of externalities. But although the basic idea is the same in a ll of them, it is materialized in different ways. This resea rch explores differences in the translations of eight organizations, and the factors that influenced these translation processes. In semi - structured interview s different perspectives and experienc es were explored, and further backed up by documentary research. Our findings include that the translations are both dependent on the respective organizational context as well as the social context and institutional embeddedness of these organizations. Fur ther, we suggest that herein it can be distinguished between two types of organizations - smaller disruptive and larger established organizations. Moreover, we argue that notwithstanding the differences in their translations, the organizations benefit each other by carrying the idea to account for externalities further and inducing macro level change by taking certain roles in the transnational governance system.
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A translation of competitiveness and its global implications : comparison of Brazil and Mexico under the lens of the Global Competitiveness ReportRodriguez Martinez, Alejandro January 2010 (has links)
<p>The importance of the tasks performed by international organizations is increasing at the global level and the discourse used is the one of progress and development. The aim of this thesis is to introduce a new approach regarding the discussions of development in terms of competitiveness and transnational governance by discussing these subjects within the same framework. The empirical findings are focused on the main organizations contributing with different translations of competitiveness and the tools used to measure it, such as nation rankings. In addition, findings stress how within development theory, the concept of competitiveness has become quite popular in media and among policy makers, presidents, prime ministers, scholars and the like. Some of these actors use the term quite loosely and without a further and deeper understanding of the concept, while others endeavor on contributing with different definitions. The World Economic Forum and its Global Competitiveness Index has become if not the most, one out of the two more mentioned and used indexes measuring competitiveness of nations. The GCI is used in this paper to compare two economies in the Latin-American region: Brazil and Mexico, since for a long time Mexico was depicted as a more competitive economy, but in the latest years Brazil has managed, within the GCI perspective, to be depicted as more competitive. The final result of the comparison and what nations should do to be more competitive within the Latin American region is in line with what academics have already discussed. But the main contribution of this thesis is the analysis of the popularity of rankings developed by international organizations, and at the same time, what traits of transnational governance can one identify in such trend, being these rankings an attractive tool to spread free-market ideologies in order to develop a global order.</p>
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A translation of competitiveness and its global implications : comparison of Brazil and Mexico under the lens of the Global Competitiveness ReportRodriguez Martinez, Alejandro January 2010 (has links)
The importance of the tasks performed by international organizations is increasing at the global level and the discourse used is the one of progress and development. The aim of this thesis is to introduce a new approach regarding the discussions of development in terms of competitiveness and transnational governance by discussing these subjects within the same framework. The empirical findings are focused on the main organizations contributing with different translations of competitiveness and the tools used to measure it, such as nation rankings. In addition, findings stress how within development theory, the concept of competitiveness has become quite popular in media and among policy makers, presidents, prime ministers, scholars and the like. Some of these actors use the term quite loosely and without a further and deeper understanding of the concept, while others endeavor on contributing with different definitions. The World Economic Forum and its Global Competitiveness Index has become if not the most, one out of the two more mentioned and used indexes measuring competitiveness of nations. The GCI is used in this paper to compare two economies in the Latin-American region: Brazil and Mexico, since for a long time Mexico was depicted as a more competitive economy, but in the latest years Brazil has managed, within the GCI perspective, to be depicted as more competitive. The final result of the comparison and what nations should do to be more competitive within the Latin American region is in line with what academics have already discussed. But the main contribution of this thesis is the analysis of the popularity of rankings developed by international organizations, and at the same time, what traits of transnational governance can one identify in such trend, being these rankings an attractive tool to spread free-market ideologies in order to develop a global order.
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The transnational governance of global health : Norwegian and Swiss cases of national policies on global healthJones, Catherine M. 09 1900 (has links)
No description available.
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Construction, diffusion et effectivité des standards transnationaux en matière de responsabilité sociale des entreprisesStamm, Christoph B. 08 1900 (has links)
No description available.
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