The FASB's conceptual framework, financial accounting and the maintenance of the social world

Accounting, Organizations and Society

Volumn 16, Issue 4, 1991, Pages 313-331

  Hines, Ruth D ^a  

^a MACQUARIE UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0000442574     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/0361-3682(91)90025-A     Document Type: Article

References (101)

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2. Rational, Rationalizing, and Reifying Uses of Accounting Data in Organizations
3. Corporate Financing Reporting A Methodological Review of Empirical Research
4. Beyond the Objectivist and the Subjectivist Learning to Read Accounting asText
5. Accounting in Organizations: A Union of Natural and Rational Perspectives
6. Critical Research Issues in Accounting Standard-Setting
7. An Aspect of the Use of Accounts as Evidence
8. Reason as Rhetorical: On Relations among Epistemology, Discourse and Practice
9. Transformations of Reality in the Legal Process
10. The Role of Accounting in Organizations and Society
11. Accounting in its Social Context: Towards a History of Value Added in the United Kingdom
12. No Accounting for Sexuality
13. Theoretical Constructions of and by the Real
14. Auditors Take New Look at Going Concern Qualifications
15. Business Goodwill: Conceptual Clarification via Accounting, Legal and Etymological Perspectives
16. FASB's Statements on Objectives and Elements of Financial Accounting
17. The Work of Discovering Science Construed from Materials from the Optically Discovered Pulsar
18. On Formal Structures of Practical Actions
19. Mathematics and the World
20. The Conceptual Framework: Not Definitions, but Professional Values
21. Propositions about the Psychology of Professional Judgement in Public Accounting
22. Financial Accounting: In Communicating Reality, We Construct Reality
23. Popper's Methodology of Falsificationism and Accounting Research
24. Financial Accounting Knowledge, Conceptual Framework Projects and the Social Construction of the Accounting Profession
25. The Sociopolitical Paradigm in Financial Accounting Research
26. Accounting for Accounting: Towards the Development of a Dialectical View
27. The Tale of A Committee that Never Reported Disagreements on Interviewing Accounting with the Social
28. The Archaeology of Accounting Systems
29. Accounting Research and Accounting Practice: The Ambiguous Relationship between the Two
30. Accounting and Organization Change
31. Ambiguity, Knowledge and Territorial Claims: Some Observations on the Doctrine of Substance over Form: A Review Essay
32. Time and Accounting
33. The Conceptual Framework: A Retrospective
34. Using the FASB's Qualitatitive Characteristics in Accounting Policy Choice
35. Disciplining the Shopfloor: A Comparison of the Disciplinary Effects of Managerial Psychology and Financial Accounting
36. A Confutation of Convergent Realism
37. Discussion Realism without the Real
38. Accounting Systems in Organizational Contexts A Case for Critical Theory
39. The “Real” Cultural Significance of Accounts
40. Language, Structure, and Measurement: Structuralist Semiotics and Sociology
41. Towards a Critical Understanding of Accounting The Case of Cost Accounting in the UK 1914–1925
42. The Process of Discovery
43. On the Failure of Positivism
44. On the Celebration of Rationality: Some Comments on Boland and Pondy
45. Institutionalized Organizations Formal Structure as Myth and Ceremony
46. A Conceptual Framework for Australian Accounting Standards: Is It Worth the Effort?
47. Accounting for Progress — National Accounting and Planning in France A Review Essay
48. Accounting and the Construction of the Governable Person
49. Talking Social Structure Discourse Domination and the Watergate Hearings
50. Accounting as Reality Construction: Towards a New Epistemology for Accounting Practice
51. The Social Construction of Management Control Systems
52. The Function of a Conceptual Framework for Corporate Financial Reporting
53. Mundane Reasoning
54. Accounting as a Legitimating Institution
55. Strategy and Accounting in a U.K. Conglomerate
56. Accounting for Deferred Payment Notes
57. Being and Nothingness
58. Meta-talk Organizational and Evaluative Brackets in Discourse
59. Methodologies as Mythic Structures: A Preface to the Future Historiography of Method
60. Guardians of Knowledge and Public Interest: Evidence and Issues of Accountability in the UK Accounting Profession
61. Accounts of Organizations
62. The Politicization of Accounting
63. The Political Implications of Accounting and Accounting Standard-Setting
64. The FASB's Conceptual Framework: An Evaluation
65. Panglossian Accounting Theories: the Science of Apologising in Style
66. The Normative Origins of Positive Theories: Ideology and Accounting Thought
67. Reason Social Practice and Scientific Realism
68. The Predictive Ability Paradox in Accounting Research
69. Organising the Profession A Theoretical and Historical Examination of the Development of the Major Accounting Bodies in the UK