Pod presją. Wpływ lobbingu na kształtowanie standardów rachunkowości
Under pressure. Lobbying influence on the shaping of accounting standards

Summary/Abstract: Lobbying is an essential part of the standard-setting process, either American or international. The aim of this article is to present the issue of lobbying in the theory and practice of accounting. It presents a broad literature in this field, and analyzes the three most important interest groups: politicians, corporations and auditors as well as the complex relationships among them. As a practical example of the impact of the standards creation the article quotes the story of regulating the accounting principles for the oil and gas companies. Considerations lead to the main conclusion that the pressure on the standards-setting bodies will inevitably grow.

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