{"id":148253,"date":"2023-10-09T11:58:50","date_gmt":"2023-10-09T09:58:50","guid":{"rendered":"https:\/\/www.ieseg.fr\/?post_type=events&#038;p=148253"},"modified":"2023-10-09T11:59:24","modified_gmt":"2023-10-09T09:59:24","slug":"research-seminar-accounting-hoffmann","status":"publish","type":"events","link":"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hoffmann\/","title":{"rendered":"[Research Seminar] Accounting: &#8220;The relevance and power of technical staff and secretariat in International Accounting standard setting&#8221; S. HOFFMANN &#8211; HHL Leipzig Graduate School of Management"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img loading=\"lazy\" width=\"880\" height=\"250\" src=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche.jpg\" alt=\"\" class=\"wp-image-133330\" srcset=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche.jpg 880w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche-300x85.jpg 300w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche-768x218.jpg 768w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche-150x43.jpg 150w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche-400x114.jpg 400w\" sizes=\"(max-width: 880px) 100vw, 880px\" \/><\/figure><\/div>\n\n\n<p class=\"has-text-align-center\"><strong>Speaker: Sebastian HOFFMANN<br><\/strong>HHL Leipzig Graduate School of Management<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Date and Location &#8211; Thursday October 12th 2023 from 14:30 to 16:00<br>in Paris campus (L712) and on Zoom<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n\n\n\n<h2>ABSTRACT<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft\"><img loading=\"lazy\" width=\"400\" height=\"400\" src=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/10\/Visuel-RS-Accounting.jpg\" alt=\"\" class=\"wp-image-134005\" srcset=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/10\/Visuel-RS-Accounting.jpg 400w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/10\/Visuel-RS-Accounting-300x300.jpg 300w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/10\/Visuel-RS-Accounting-150x150.jpg 150w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/figure><\/div>\n\n\n<p>This study explores the role of technical staff within the secretariat of a global standard setting organization, the International Accounting Standards Board (IASB). Building on publicly avail able documents, interviews with staff and Board members, and observations of Board meetings, the staff\u2019s practices of standard setting are systematically analyzed in light of their impact on the standard setter\u2019s decision making. It is found that the technical staff devise individual approaches to their work on standard setting projects. In doing so they find themselves constrained by, but also shaping, the organizational structures of the IASB. Moreover, in the course of their project work, they become specialist experts in both the projects\u2019 technical as well as procedural domain. This makes the staff powerful agents within the realm of international accounting standard setting, because their practices determine the working and decision making agendas of the IASB. It also explains why they may be a preferred target for lobbying activities and how they contribute to the standard setter\u2019s public reputation and legitimacy. In summary, it is suggested that the IASB\u2019s technical staff are the most critical resource to the success of international accounting standard setting.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><a href=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2023\/10\/abstract_Sebastian-Hoffmann.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>More<\/strong> Info<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Speaker: Sebastian HOFFMANNHHL Leipzig Graduate School of Management Date and Location &#8211; Thursday October 12th 2023 from 14:30 to 16:00in Paris campus (L712) and on Zoom &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211; ABSTRACT This study [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","events-category":[245,200,66,166],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>[Research Seminar] Accounting: &quot;The relevance and power of technical staff and secretariat in International Accounting standard setting&quot; S. HOFFMANN - HHL Leipzig Graduate School of Management - I\u00c9SEG<\/title>\n<meta name=\"description\" content=\"Speaker: Sebastian HOFFMANNHHL Leipzig Graduate School of Management Date and Location - Thursday October 12th 2023 from 14:30 to 16:00in Paris campus\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hoffmann\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[Research Seminar] Accounting: &quot;The relevance and power of technical staff and secretariat in International Accounting standard setting&quot; S. HOFFMANN - HHL Leipzig Graduate School of Management - I\u00c9SEG\" \/>\n<meta property=\"og:description\" content=\"Speaker: Sebastian HOFFMANNHHL Leipzig Graduate School of Management Date and Location - Thursday October 12th 2023 from 14:30 to 16:00in Paris campus\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hoffmann\/\" \/>\n<meta property=\"og:site_name\" content=\"I\u00c9SEG\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/pages\/IESEG-School-of-Management\/358733860458?fref=ts\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-09T09:59:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche.jpg\" \/>\n<meta name=\"author\" content=\"Cl\u00e9ment CREMER\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@IESEG\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.ieseg.fr\/#organization\",\"name\":\"Ieseg\",\"url\":\"https:\/\/www.ieseg.fr\/\",\"sameAs\":[\"https:\/\/www.linkedin.com\/edu\/school?id=12453\",\"https:\/\/www.youtube.com\/user\/IESEGChannel\",\"https:\/\/www.facebook.com\/pages\/IESEG-School-of-Management\/358733860458?fref=ts\",\"https:\/\/twitter.com\/IESEG\"],\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ieseg.fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/IESEG-Logo-2012-rgb.jpg\",\"contentUrl\":\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/IESEG-Logo-2012-rgb.jpg\",\"width\":\"1000\",\"height\":\"311\",\"caption\":\"Ieseg\"},\"image\":{\"@id\":\"https:\/\/www.ieseg.fr\/#\/schema\/logo\/image\/\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ieseg.fr\/#website\",\"url\":\"https:\/\/www.ieseg.fr\/\",\"name\":\"I\u00c9SEG\",\"description\":\"School of Management\",\"publisher\":{\"@id\":\"https:\/\/www.ieseg.fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ieseg.fr\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hoffmann\/#primaryimage\",\"url\":\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche.jpg\",\"contentUrl\":\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche.jpg\",\"width\":880,\"height\":250},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hoffmann\/#webpage\",\"url\":\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-hoffmann\/\",\"name\":\"[Research Seminar] Accounting: \\\"The relevance and power of technical staff and secretariat in International Accounting standard setting\\\" S. 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