haku: @author Shapiro, B. / yhteensä: 3
viite: 2 / 3
| Tekijä: | Shapiro, B. |
| Otsikko: | Toward a normative model of rational argumentation for critical accounting discussions |
| Lehti: | Accounting, Organizations and Society
1998 : OCT, VOL. 23:7, p. 641-663 |
| Asiasana: | ACCOUNTING ORGANIZATION DECISION MAKING |
| Kieli: | eng |
| Tiivistelmä: | This article is based on the premise that the primary goal of a critical discussion in the accounting standard setting due process should be to reach conclusions by means of reasoned arguments. A normative model for achieving this goal is applied to some arguments made in recent accounting standard setting debates in the US. The model consists of eight maxims for advancing and defending arguments in a critical discussion in general and five presuppositions for a critical discussion about external financial reporting topics in particular. |
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