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All Journal Jurnal Ilmiah Wahana Akuntansi MEDIA STUDI EKONOMI JURNAL ILMIAH MAKSITEK Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa juremi: jurnal riset ekonomi Innovative: Journal Of Social Science Research Journal of Economic and Business (JEB) Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki
Halomoan Sihombing
Universitas HKBP Nommensen
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Wahana Akuntansi

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Accounting for the Global Economy: Is National Regulation Doomed to Disappear? Bonifasius Hamonangan Tambunan; Budi Anshari Nasution; Halomoan Sihombing; Iskandar Muda
Jurnal Ilmiah Wahana Akuntansi Vol 12 No 2 (2017): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.606 KB) | DOI: 10.21009/wahana.12.022

Abstract

Many observers consider accountancy to be the most international of the professions, but differences between countries as to how they regulate accountancy have resulted in barriers which prevent the profession from meeting the changing needs of an increasingly global economy. This paper examines how the European Union has adopted different approaches to overcoming regulatory divergence, and identifies three approaches which have been followed: regulatory cooperation, regulatory competition and regulatory contracting-out. The relative impact of each method is evaluated. Recent developments at worldwide level (under the auspices of the WTO, OECD and lOSCO) are cited to demonstrate that many of the regulatory reforms in Europe are of growing relevance to the United States, and some of the likely changes which will be required are identified. The need for national systems of regulation to evolve in response to the process of globalisation is underlined, and the paper concludes with an assessment of how the accountancy profession might respond to the challenges and opportunities of the new environment.
Co-Authors Anne Rumondang Malau Audrey M Siahaan Audrey M. Siahaan Audrey Siahaan Bonifasius H. Tambunan Bonifasius Hamonangan Tambunan Budi Anshari Nasution Chandra Selamat Putra Gulo Dame Ria Rananta Saragi Danri T. Siboro Dian Putri Sihotang Iskandar Muda JADONGAN SIJABAT Juliana Novelentina Manurung Lumban Gaol, Vebry MANATAP BERLIANA LUMBAN GAOL Mangasa Sinurat Roulina Arinaro Sijabat Ruth Marselina Sihombing Verry, Verry Victor H. Sianipar