haku: @indexterm Loans / yhteensä: 417
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| Tekijä: | Young, J. |
| Otsikko: | Outlining regulatory space: agenda issues and the FASB |
| Lehti: | Accounting, Organizations and Society
1994 : JAN, VOL. 19:1, p. 83-109 |
| Asiasana: | ACCOUNTING NON-PROFIT ORGANIZATIONS LOANS |
| Kieli: | eng |
| Tiivistelmä: | Research examining the process of accounting change has focussed upon dramatic changes such as the rise of discounted cash flow analysis. However, much of accounting change centers around recognition issues and serves to expand and enhance the domain of accrual accounting. This paper employs three studies (accounting for loan fees, leases and non-profit organizations) to examine the process of enacting change in accounting recognition practices. The study employs a regulatory space metaphor and a "logic of appropriateness" to examine the complex processes through which accounting change occurs. |
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