search query: @freeterm users / total: 2
reference: 2 / 2
« previous | next »
| Author: | Durocher, S. Fortin, A. Cote, L. |
| Title: | Users' participation in the accounting standard-setting process: A theory-building study |
| Journal: | Accounting, Organizations and Society
2007 : JAN/FEB, VOL. 32:1-2, p. 29-59 |
| Index terms: | accounting standards financial statements participation theories models Canada |
| Freeterms: | users |
| Language: | eng |
| Abstract: | This paper develops an explanatory theory using a meso-level approach and a qualitative methodology for describing the participation (here as: part-n.) of financial statement (as: fin-stats.) users in the standard-setting process (here as: std-s-prc.), linking the characteristics of the std-s-prc. to the individual determinants (as: dets.) of users' part-n. Hardy's instrumental, symbolic and systemic dimensions of power framework are operationalized in the std-s-prc., introducing the descriptive categories (as: catgs.) of this process. Vroom's three dets. of behaviour provide the dets. of users' part-n. Each type of Suchman's legitimacy identification, i.e. pragmatic, moral and cognitive, is used to link the descriptive catgs. of the std-s-prc. to the dets. of part-n. as suggested by Vroom. By combining the catgs. provided by Hardy, Vroom and Suchman, this paper proposes a preliminary model of users' part-n. refined based on information gathered through interviews conducted with Canadian fin-stats. users. |
« previous | next »
SCIMA