Transnational Order through Expertise: Cross-Border Standardization in the Field of Financial Reporting as Path Creation
Since the early works on path dependency, processes of standardization have been drawn upon to illustrate the importance of rigidity and self-reinforcing dynamics. The research project departs from these conceptualizations, linking them with more current work on path creation. Taking the case of transnational standard-setting in accounting as an example, the project aims at analysing whether a new path has been created. In particular, the project investigates the question of how transnational rules of initially voluntary character become binding. It aims at both explaining the role of participating actors as well as identifying mechanisms of institution-building.
03/2006 - 05/2006
Visiting research fellow at the Department of Business Studies, Uppsala Universitet, Sweden
member of the doctoral program "Research on Organisational Paths"
University degree in Political Science (equivalent to Master's), Free University of Berlin, Germany
1998 – 1999
Study year abroad, Universidad de Granada, Spain
1995 – 2001
Study of Political Science at the Free University of Berlin
2002 - 2004: Research Associate at the Social Science Research Institute Berlin (WZB), Research Unit Internationalization and Organization
01 - 03 2002: Research Associate at Forschungsgemeinschaft Außenwirtschaft, Struktur- und Technologiepolitik (FAST e.V.), Berlin
Transnational Regulation, Governance
Cross-border Standardization in Financial Accounting
Associations, Organizations and Institutions in the Political Economy
2007 (forthcoming): Sebastian Botzem: Transnational expert-driven standardisation: accountancy governance from a professional point of view. In: Graz, Jean-Christophe and Andreas Nölke (eds.): Transnational Private Governance and its Limits. London: Routledge.
2006: Botzem, Sebastian/Quack, Sigrid: Contested rules and shifting boundaries: International standard-setting in accounting. In: Djelic, Marie-Laure and Kerstin Sahlin-Andersson (eds.): Transnational Governance. Institutional Dynamics of Regulation. Cambridge: Cambridge University Press, pp. 266-286.
2005: Botzem, Sebastian/Quack, Sigrid: Contested Rules and Shifting Boundaries: International Standard Setting in Accounting. WZB Discission Paper SP III 2005-201, Berlin.
2002: Governance-Ansätze in der Steuerungstheorie. Steuerung und Selbstregulierung unter den Bedingungen fortschreitender Internationalisierung. WZB Discussion Paper FS I 02-106, Berlin.