New article in Global Policy

Sebastian Botzem, together with Sigrid Quack (University Duisburg-Essen) and Solomon Zori (Rotterdam School of Management), published an article on the adoption of international accounting standards in Africa in the journal Global Policy.

Their article “International Accounting Standards in Africa: Selective Recursivity for the ‘Happy Few?” is part of the current issue´s special section on “Recursivity in Transnational Governance” edited by Olga Malets and Sigrid Quack. The article discusses the lack of participation of African stakeholders in the standard-setting process as well as the conceptual mismatch between the standard-setter’s objectives on the one hand and the socio-economic, cultural and political conditions in many African countries.