search query: @indexterm SOCIAL RESEARCH / total: 211
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| Author: | Hines, R. D. |
| Title: | The FASB's conceptual framework, financial accounting and the maintenance of the social world. |
| Journal: | Accounting, Organizations and Society
1991 : VOL. 16:4, p. 313-331 |
| Index terms: | FINANCIAL ACCOUNTING SOCIAL SCIENCES SOCIAL RESEARCH ACCOUNTING STANDARDS |
| Language: | eng |
| Abstract: | Review of US Financial Standards Accounting Board's Conceptual Framework (FASB CF), major problems and accounting standards. Reality and financial accounting. FASB reasoning. Social practices. CF project. Corporate success or failure. Role of auditors. Corporate financial statements. CF conceptual clarification. Future accounting research. |
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