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| Author: | Young, J. |
| Title: | Getting the accounting "right": accounting and the savings and loan crisis |
| Journal: | Accounting, Organizations and Society
1995 : JAN, VOL. 20:1, p. 55-80 |
| Index terms: | ACCOUNTING SAVINGS LOANS |
| Language: | eng |
| Abstract: | In contrast to previous examinations, this paper considers the ways in which accounting was deployed in and altered by the savings and loan crisis. The story unfolds as a prologue and three acts. The actors in regulatory space do not question whether accounting can be made "right". Accounting emerges from the savings and loan crisis with its status as a regulatory tool intact and with the potential for an expansion of its domain to include disciplining the regulator. |
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