Carien Van MourikCarien van Mourik is Senior Lecturer in Accounting, The Open University, UK. Her research interests include financial accounting and reporting theory, approaches to income determination, history of thought, accounting conceptual frameworks, and perspctives on the public interest in international financial and other external reporting standard setting and regulation. Carien was previously Lecturer in Accounting at Erasmus University Rotterdam, the Netherlands, where she also obtained her PhD on Globalisation and the Role of Accounting Information in Japan. She likes to visit Japan for research collaborations and to brush up her Japanese, whenever she can. Read More Read Less