haku: @indexterm Accounting standards / yhteensä: 876
viite: 155 / 876
| Tekijä: | Young, J.J. |
| Otsikko: | Constructing, persuading and silencing: the rhetoric of accounting standards |
| Lehti: | Accounting, Organizations and Society
2003 : AUG, VOL. 28:6, p. 621-638 |
| Asiasana: | Accounting standards Organizations Literature |
| Kieli: | eng |
| Tiivistelmä: | Members of the Financial Accounting Standards Board (FASB) with its staff are continuously engaged in the efforts persuading that the work of this entity is valuable, appropriate, useful and correct. This paper focuses on the persuasive efforts employed in "official" accounting standards. These documents do more than simply detail new technical accounting requirements. The texts have been shaped to express a particular point of view about the significance of events and activities that occurred during the standard-setting process and contain numerous efforts to persuade readers to accept this perspective. In particular, the paper argues that the FASB employs rhetorical strategies in its accounting standards that construct. The strategies help to construct standards as technical products and thereby also work to maintain the myth of accounting objectivity. |
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