MARC details
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04871cam a2200697Ii 4500 |
| 001 - CONTROL NUMBER |
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ocn926709241 |
| 003 - CONTROL NUMBER IDENTIFIER |
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OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20220712021453.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION |
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m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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cr cnu---unuuu |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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151026s2015 ilu ob 001 0 eng d |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
N$T |
| Language of cataloging |
eng |
| Description conventions |
rda |
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pn |
| Transcribing agency |
N$T |
| Modifying agency |
N$T |
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IDEBK |
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YDXCP |
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CDX |
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EBLCP |
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DEBSZ |
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VLB |
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CUY |
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IDB |
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MERUC |
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OCLCQ |
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SAV |
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OCLCQ |
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UUM |
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KSU |
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EZ9 |
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INT |
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OCLCQ |
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TKN |
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U3W |
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DEGRU |
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OCLCO |
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OCLCQ |
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K6U |
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OCLCO |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9780226210889 |
| Qualifying information |
(electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
022621088X |
| Qualifying information |
(electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Cancelled/invalid ISBN |
9780226210742 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Cancelled/invalid ISBN |
022621074X |
| 029 1# - (OCLC) |
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| OCLC library identifier |
AU@ |
| System control number |
000056747795 |
| 029 1# - (OCLC) |
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| OCLC library identifier |
DEBSZ |
| System control number |
454932146 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(OCoLC)926709241 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5667 |
| Item number |
.R323 2015eb |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
BUS |
| Subject category code subdivision |
001010 |
| Source |
bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
657 |
| Edition number |
23 |
| 084 ## - OTHER CLASSIFICATION NUMBER |
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| Classification number |
QP 820 |
| Source of number |
rvk |
| 049 ## - LOCAL HOLDINGS (OCLC) |
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| Holding library |
MAIN |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Ramanna, Karthik, |
| Relator term |
author. |
| 9 (RLIN) |
1082983 |
| 245 10 - TITLE STATEMENT |
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| Title |
Political standards : |
| Remainder of title |
corporate interest, Ideology, and leadership in the shaping of accounting rules for the market economy / |
| Statement of responsibility, etc |
Karthik Ramanna. |
| 264 #1 - |
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Chicago ; |
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London : |
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The University of Chicago Press, |
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2015. |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource |
| 336 ## - |
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text |
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txt |
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rdacontent |
| 337 ## - |
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computer |
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c |
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rdamedia |
| 338 ## - |
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online resource |
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cr |
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rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
The benchmark: what should GAAP look like? -- Goodwill hunting: the political economy of accountability for mergers and acquisitions -- The shrinking big N: rule-making incentives of the tightening oligopoly in auditing -- Why fair value is the rule: the changing nature of standard setters -- Local interests in global games: the cases of China and India -- My own private company council: how a new accounting rule-maker is born -- Political standards: lobbying in thin political markets -- Managers and market capitalism. |
| 588 0# - |
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Print version record. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
"Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in ways that compromise these core principles, to the detriment of the economy at large. These changes have been driven by the private agendas of certain corporate special interests, aided selectively--and sometimes unwittingly--by arguments from business academia With Political Standards, Karthik Ramanna develops the notion of "thin political markets" to describe a key problem facing technical rule-making in corporate accounting and beyond. When standard-setting boards attempt to regulate the accounting practices of corporations, they must draw on a small pool of qualified experts--but those experts almost always have strong commercial interests in the outcome. Meanwhile, standard setting rarely enjoys much attention from the general public. This absence of accountability, Ramanna argues, allows corporate managers to game the system. In the profit-maximization framework of modern capitalism, the only practicable solution is to reframe managerial norms when participating in thin political markets. Political Standards will be an essential resource for understanding how the rules of the game are set, whom they inevitably favor, and how the process can be changed for a better capitalism"--Publisher. |
| 590 ## - LOCAL NOTE (RLIN) |
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| Local note |
eBooks on EBSCOhost |
| Provenance (VM) [OBSOLETE] |
EBSCO eBook Subscription Academic Collection - Worldwide |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Auditing. |
| 9 (RLIN) |
45149 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Consolidation and merger of corporations. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Social responsibility of business. |
| 650 #6 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Entreprises |
| General subdivision |
Fusion. |
| 9 (RLIN) |
896716 |
| 650 #6 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Entreprises |
| General subdivision |
Responsabilité sociale. |
| 9 (RLIN) |
870903 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
BUSINESS & ECONOMICS |
| General subdivision |
Accounting |
| -- |
Financial. |
| Source of heading or term |
bisacsh |
| 9 (RLIN) |
854585 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Auditing. |
| Source of heading or term |
fast |
| -- |
(OCoLC)fst00821166 |
| 9 (RLIN) |
45149 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Consolidation and merger of corporations. |
| Source of heading or term |
fast |
| -- |
(OCoLC)fst00875660 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Social responsibility of business. |
| Source of heading or term |
fast |
| -- |
(OCoLC)fst01122851 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Revision |
| Miscellaneous information |
Wirtschaft |
| Source of heading or term |
gnd |
| 9 (RLIN) |
1082984 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Rechnungslegung |
| Source of heading or term |
gnd |
| 9 (RLIN) |
1082985 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Soziale Verantwortung |
| Source of heading or term |
gnd |
| 9 (RLIN) |
912972 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Marktregelung |
| Source of heading or term |
gnd |
| 9 (RLIN) |
980259 |
| 655 #0 - INDEX TERM--GENRE/FORM |
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| Genre/form data or focus term |
Electronic books. |
| 655 #4 - INDEX TERM--GENRE/FORM |
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| Genre/form data or focus term |
Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
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| Main entry heading |
Ramanna, Karthik. |
| Title |
Political standards. |
| Place, publisher, and date of publication |
Chicago ; London : The University of Chicago Press, 2015 |
| International Standard Book Number |
9780226210742 |
| Record control number |
(DLC) 2015011503 |
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(OCoLC)906027812 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
<a href="https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1048681">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1048681</a> |
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Coutts Information Services |
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COUT |
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32991512 |
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De Gruyter |
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DEGR |
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9780226210889 |
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EBL - Ebook Library |
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EBLB |
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EBL4312105 |
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EBSCOhost |
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EBSC |
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1048681 |
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ProQuest MyiLibrary Digital eBook Collection |
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IDEB |
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cis32991512 |
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YBP Library Services |
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YANK |
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12463478 |
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INOPJ |
