Kirstin Beck­er

Financial reporting is often portrayed as a neutral, technical exercise aimed at reflecting economic reality. My research challenges this assumption by revealing the political and institutional forces that shape accounting standards. I focus on the role of regulatory agencies in crafting financial reporting rules and examine the complex, often contested environments in which these decisions are made. Through this lens, I contribute to literature that repositions accounting as a socially constructed practice. 

By tracing historical standard-setting debates, my work not only informs how transactions are and were accounted for, but also opens space to imagine how they might have been represented under different regulatory or ideological conditions. Ultimately, my research sensitizes readers to the constructed nature of financial standards and invites critical reflection on the societal impact of accounting and its role in shaping economic narratives.