The IASB’s concept of the public interest in IFRS 講師:Carien van Mourik氏 (英国Open University Business School講師)

会場: 東京大学経済学研究科学術交流棟(小島ホール)2階 コンファレンスルーム
To what extent does the IFRS Foundation and IASB’s concept of the public interest in IFRS contribute to the institutional legitimacy of the IFRS Foundation and the IASB? The concept of the public interest and the arguments supporting it are set out in the Constitution, the Conceptual Framework, the Report of the Trustees’ Strategy Review 2011 and the Mission Statement. This paper first traces the genealogy of these four documents to find out about the type of legitimacy it was meant to achieve, and if the document was meant to gain, maintain or repair the IFRS Foundation and IASB’s legitimacy with regard to a particular constituency. Secondly, the paper reconstructs and assesses each of the four arguments from a logical, rhetorical and dialectical perspective. Thirdly, the paper tries to distil from these four arguments the concept of the public interest that the IFRS Foundation and the IASB intend to serve. It turns out that, since 2011, there has been a shift in focus on constituency but not a corresponding shift in the fundamental logic with which the IASB approaches the current revision of the IASB Conceptual Framework. This paper suggests that the IFRS Foundation give the rhetoric in its Mission Statement a logical and dialectical basis so as to maintain its pragmatic, gain its moral, and repair its cognitive legitimacy. To this purpose, the IASB ought to revisit the objective of general purpose financial reporting and adopt a logic based in either the Entity Theory or Social Theory.

Carien van Mourik氏
Carien van Mourik is a lecturer in accounting at the Open University Business School in the UK. She holds a PhD from Erasmus University Rotterdam in the Netherlands. Her research interests centre around the public interest in international financial accounting standards (IFRS) and the International Accounting Standards Board (IASB)'s Conceptual Framework. Her research approaches this topic through accounting models, income concepts, financial reporting theory, and institutional analysis.