accounting governance Accounting, we have argued, provides a financial library; its comparative advantage is integrity. The accounting
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accounting governance Accounting, we have argued, provides a financial library; its comparative advantage is integrity. The accounting Iibrary is consciously designed to be difficult to manipulate. This means, among other things, it wiIl have Iess than aggressive recognition rules and be sIow to ehange its recognition rules. Discuss the reason for sIowness to change recognition rules. Is it a surprise financiaI reporting is subject to an elaborate, externaI govemanee strueture? Critics often contend this externaI governance structure unduly inOuenees the organization' s internaI accounting. CarefuIly analyze this contentjon.
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