Presentation Details

The Second International Conference on New Directions in the Humanities

The Conservative Agenda of the IASB's Governance

Dr Alistair Brown, Mignon Shardlow.

This paper considers the implications of the International Accounting Standard Board’s (IASB) development of a single set of international accounting standards.on the developed and developing world. Whilst the developed world and its large entities - particularly the large multinationals, accounting firms and exchanges that fund the IASB - may flourish under the new accounting regime, the benefits to the developing world of an IASB takeover look, at best, slight and, at worst, damaging. This paper argues that The International Accounting Standard Board’s corporate sponsorship, closed governing Trustees’ membership and flawed constitution makes it difficult for accounting discipline to exercise a humanitarian role in the developing world.


Dr Alistair Brown  (Australia)

School of Accounting
Curtin University of Technology

Mignon Shardlow  (Australia)

Department of Media and Information, Faculty of Media, Society and Culture
Curtin University of Technology

Mignon Shardlow is a journalism lecturer at Curtin University, Perth, Western Australia. She has a Masters of Journalism from the University of Queensland, a Graduate Diploma of Education from the University of Adelaide and a Bachelor of Arts degree in Politics and English Literature from the University of Adelaide. She has eight years of experience as a journalist from newspapers in Australia and overseas. She is currently involved in a research project that seeks to determine the consequences of international students receiving journalism training in an Australian university environment.

  • International Accounting Standard Board
  • Developing Countries
  • Humanitarianism

(30 min. Conference Paper, English)