haku: @author Young, J. J. / yhteensä: 2
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| Tekijä: | Young, J. J. |
| Otsikko: | Institutional thinking: The case of financial instruments |
| Lehti: | Accounting, Organizations and Society
1996 : JUL, VOL. 21:5, P. 487-512 |
| Asiasana: | ACCOUNTING PRINCIPLES FINANCIAL STATEMENTS FINANCIAL RISK |
| Kieli: | eng |
| Tiivistelmä: | Although financial accounting practices and disclosures are frequently altered, such changes appear to be constrained by "institutional thinking". In this paper, I explore an instance of institutional thinking - the emergence and development of an FASB project on financial instruments. This study illustrates the programmed ways in which accounting problems are constructed and resolved, a process that shadows certain questions while emphasizing the traditional accounting concerns with disclosure, recognition, and measurement. |
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