haku: @author Young, J.J. / yhteensä: 2
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| Tekijä: | Young, J.J. |
| Otsikko: | Making up users |
| Lehti: | Accounting, Organizations and Society
2006 : AUG, VOL. 31:6, p. 579-600 |
| Asiasana: | accounting standards financial statements |
| Kieli: | eng |
| Tiivistelmä: | Financial statement (hereafter as: fin-stats.) users have been accorded great significance by accounting standard (here as: acc-stdts.)-setters. In the United States (U.S.), the conceptual framework maintains that a primary purpose of fin-stats. is to provide information useful to investors and creditors for their economic decisions. Yet, this emphasis is quite recent and occurred despite limited knowledge about the information needs and decision processes of actual users of fin-stats. This paper unpacks the taken-for-grantedness of the primacy of fin-stats. users considering the use as a category to justify etc. particular accounting disclosures and practices. It is traced how particular ideas about fin-stats. users etc., and reported incl. the conceptual framework and acc-stdts. |
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