Lost In Translation and Institutional Voids: A Case Of Implementing EU Accounting Law In Sweden

Seminar summary

Theorising of the travel of ideas and the encountering of institutional voids is useful for appreciating accounting in practice. To illustrate, the process of translation of accounting law from the EU to a member state, Sweden, including coverage of unintended outcomes, is explored. A case study of the Swedish/EU law-making process here focuses on the travel (Czarniawska & Joerges, 1996; Czarniawska & Sevón, 2005) of an accounting law and the ideas entailed in it, building on notions of the travel of ideas, translation and the encountering of institutional voids (Khanna and Palepu, 1997; Hajer, 2003; Miller et al., 2013; Gao et al., 2017). Empirics are provided by contextual appreciation, publicly available documents and interviews and interactions with regulators and experts involved in the process (good access having been attained) and possible users of the accounting. Developments reflect displacement manifest at the transnational-national/local interface. Yet, the EU law was implemented, and a variety of noteworthy manifestations ensued.

How to attend this seminar

This seminar will take place on Wednesday 17 April 2024 at 2pm.

We welcome you to join us online for this seminar. It is free to attend with no need to register in advance.

Speaker bio

Professor Jim Haslam

Professor Jim Haslam, BA (Hons), ACA, FRSA, PhD, is an internationally recognised researcher in the critical social analysis of accounting and related practices. He is an experienced educator and supervisor and is envisaged in projects concerned to realize the progressive potential of accounting/transparency and audit.