Expanding the analysis of accounting regulation: On the operationalization of disclosure regulation
基于法律社会学，研究披露监管从正式法律到实践的递归过程，以加拿大采掘业公司披露监管为例，分析监管者与中介如何共同影响法律实践的操作化。
We propose a more expansive analysis of accounting regulation, highlighting the significance of a regulatory network and the importance of examining the recursive processes involved in the transition from formal law to practice. Our analysis is grounded in the sociology of law and is exemplified by the case of a corporate disclosure regulation for Canada's extractive industry. The paper examines how the regulator, in concert with intermediary actors, works to clarify and influence the practice of law, what we refer to as operationalization. In providing a historically and socially contextualized analysis, the paper treats regulation as a dynamic process that includes multistakeholder working groups, legislative debates, regulatory procedures, and shifting meanings of compliance and enforcement. We examine operationalization as a distinct regulatory dynamic and explore its significance for an expanded understanding of accounting regulation.