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| Author: | Booth, P. Cocks, N. |
| Title: | Critical research issues in accounting standard-setting |
| Journal: | Journal of Business Finance and Accounting
1990 : AUTUMN, VOL. 17:4, p. 511-528 |
| Index terms: | ACCOUNTING STANDARDS RESEARCH POWER MOTIVATION ACCOUNTING STANDARDS |
| Language: | eng |
| Abstract: | Traditional approaches have adopted a narrow and functional perspective of accounting standard-setting. They ignore broader conceptions of power and conflict in society, the specific historic and institutional environment of standard-setting, and more emancipated views of human motivation. Research issues about the process of standard-setting at the level of both structure and practice are examined on the basis of a theory of power. One such issue is how a conceptual framework for accounting can be analysed as a resource for the profession to gain more influence on the determination of accounting standards. |
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