Cardiff University | Prifysgol Caerdydd ORCA
Online Research @ Cardiff 
WelshClear Cookie - decide language by browser settings

Socio-political studies of financial reporting and standard setting

Robson, Keith and Young, Joni 2009. Socio-political studies of financial reporting and standard setting. In: Chapman, Christopher S., Cooper, David J. and Miller, Peter eds. Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood, Oxford: Oxford University Press, pp. 341-366. (10.1093/acprof:oso/9780199546350.003.0016)

Full text not available from this repository.

Abstract

This chapter appraises the influence of Burchell et al. (1985) on interdisciplinary studies of accounting standardization and choice in financial reporting as social and organizational practices. It begins with a brief review of economics-based research streams including a priori accounting measurement theories and theorizations of accounting products as information commodities. These research paradigms provided few insights for understanding processes of accounting change. In contrast, Burchell et al. constructed a theoretically engaged analytical method to study financial accounting change that unpacked taken-for-granted assumptions and stimulated new research directions. Subsequent studies of financial accounting change are organized into three areas emphasized by Burchell et al. — accounting problematization, the social functioning of accounting and its articulation with other fields of action, and the unpacking of taken-for-granted assumptions and values contained within neo-classical economics perspectives on accounting regulation and change. The chapter concludes with suggested avenues for future research.

Item Type: Book Section
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
J Political Science > JA Political science (General)
Uncontrolled Keywords: standard setting; financial reporting change; accounting problematization; social construction; change processes; accounting regulation; Burchell
Publisher: Oxford University Press
ISBN: 9780199546350
Related URLs:
Last Modified: 25 Jun 2017 03:14
URI: http://orca.cf.ac.uk/id/eprint/25290

Citation Data

Cited 15 times in Google Scholar. View in Google Scholar

Actions (repository staff only)

Edit Item Edit Item