Accounting meets politics: Theoretical interpretation of key events (1940-2003) of the accounting profession in Australia

Australian Accounting Review

Volumn 16, Issue 38, 2006, Pages 66-74

  Abeysekera, Indra ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84858318264     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2006.tb00327.x     Document Type: Note

References (48)

1. Alfredson, K., 2003, “Pathway to 2005 IASB Standards”, Australian Accounting Review 13, 1: 3-8.
2. ASRB/AARF, 1990, “Brief Guide to Statements of Accounting Concepts”, Australian Accounting Research Foundation.
3. ASIC (Australian Securities and Investments Commission, 2005, “CLERP 9, Corporate Reporting and Disclosure Laws”, accessed 15 May 2004 at http:sol;www.asic.gov.au.
4. Benfari, R. C., H. E. Wilkinson., and C. D. Orth., 1995, “The Effective Use of Power”, in C.Hardy (ed.), Power and Politics in Organizations, Brookfield, Dartmouth.
5. Birkett, W. P., and R. G. Walker., 1971. “Response of the Australian Accounting Profession to Company Failure in the 1960s”, Abacus 2, 2: 97-136.
6. Bryer, R. A., 1999a, “Marx and Accounting”, Critical Perspectives on Accounting 10: 683-709.
7. Bryer, R. A., 1999b, “A Marxist Critique of the FASB’s Conceptual Framework”, Critical Perspectives on Accounting 10: 551-89.
8. Cairns, D., 2001, “The Conceptual Framework - The International Experience”, working paper, International Financial Reporting, Henley-on-Thames, UK.
9. Caramanis, C. V., 2005, “Rationalisation, Charisma and Accounting Professionalisation: Perspectives on the Intra-Professional Conflict in Greece, 1993-2001”, Accounting, Organizations and Society 30, 3: 195-221.
10. Carnegie, G., and P. Wolnizer., 1999, “Unravelling the Rhetoric About the Financial Reporting of Public Collections of Assets”, Australian Accounting Review 9, 1: 16-20.
11. Chua, W. F., and A. Sinclair., 1994. “Interests and the Profession-State Dynamic: Explaining the Emergence of the Australian Public Sector Accounting Standards Board”, Journal of Business Finance and Accounting 25, 5: 669-705.
12. Chubb, J., 1983. Interest Groups and the Bureaucracy: The Politics of Energy, Stanford University Press.
13. Collett, P. H., J. M. Godfrey., and S. L. Hrasky., 2000, “International Harmonization: Cautions from the Australian Experience”, Accounting Horizons 15, 2: 171-82.
14. Cooper, D., T. Puxty., T. Lowe., and H. Willmott., 1989, “The Accounting Profession, Corporatism, and the State”, in W. F.Chua, T.Lowe and T.Puxty (eds), Critical Perspectives in Management Control, Macmillan, London.
15. Emerson, R. M., 1962, “Power-Dependence Relations”, American Sociological Review 27, 1: 31-41.
16. Gore, P., 1992, The FASB Conceptual Framework Project 1973-1985, Manchester University Press.
17. Grant, W., 1985, “Introduction” in W.Grant (ed.), The Political Economy of Corporatism, Macmillan, Hong Kong.
18. Heazlewood, C. T., 2002, “The Development of Accounting Regulation in Australia: A Contemporary Review”, 9th World Congress of Accounting Historians. Melbourne, 30 July-2 August, accessed 21 May 2003 at http:sol;sol;www.deakin.edu.ausol;wcahproceedings.html.
19. Hines, R. D., 1989, “Financial Accounting Knowledge, Conceptual Framework Projects and the Social Construction of the Accounting Profession, " Accounting, Auditing and Accountability Journal 2, 2: 72-92.
20. Hines, R. D., 1991, “The FASB’s Conceptual Framework, Financial Accounting and the Maintenance of the Social World”, Accounting, Organizations and Society 16, 4: 313-31.
21. Hopwood, A. G., 1983, “On Trying to Study Accounting in the Contexts in Which It Operates”, Accounting, Organizations and Society 8, 2/3: 287-305.
22. Howieson, B., and I. Langfield-Smith., 2003, “The FRC and Accounting Standard-Setting: Should I Still Call Australia Home?", Australian Accounting Review 13, 1: 17-26.
23. Isaak, R. A., 1991, International Political Economy: Managing World Economic Change, Prentice Hall, Englewood Cliffs, NJ.
24. Jackson, P. M., 1982, The Political Economy of Bureaucracy, Philip Allan Publishers, Oxford.
25. Kirkham, L. M., 1992, “Integrating Herstory and History in Accountancy”, Accounting, Organizatons and Society 17, 3/4: 287-97.
26. Kohler, A., 1991, “How the Reserve Got Lost on NAB’s Loansome Road”, Australian Financial Review, 26 April.
27. Knight, E., and M. Beyer., 1991, “Now It’s a TV Network You Can Bank On”, Australian Financial Review, 23 July.
28. Lashinsky, A., 1999, “Just What Are Earnings, Anyway?", Fortune 140, 5: 312.
29. Laughlin, R. C., and A. G. Puxty., 1983, “Accounting Regulation: An Alternative Perspective”, Journal of Business Finance and Accounting 10, 3: 451-79.
30. Macve, R., 1999, “Capital and Financial Accounting: A Commentary on Bryer’s Marxist Critique of the FASB’s Conceptual Framework”, Critical Perspectives on Accounting 11: 591-613.
31. Merino, B. p., and A. G. Mayper., 2002, “Uniform Accounting: Will We Learn from the Past?", 9th World Congress of Accounting Historians, Melbourne, 30 July-2 August, accessed 21 May 2003 at http:sol;sol;www.deakin.edu.ausol;wcahproceedings.html.
32. Miller, M., 2003, “The Global Accounting Standards Gamble: All the Way With No Delay?", Australian Accounting Review 13, 1: 2.
33. Noguchi, M., 2002, “The ICAEW Memorandum to the Cohen Committee: Unavoidable Imperatives?", 9th World Congress of Accounting Historians, Melbourne, 30 July-2 August, accessed 21 May 2003 at http:sol;sol;www.deakin.edu.ausol;wcahproceedings.html.
34. Picker, R., and R. Blumberg., 2003, “Accounting World On Its Head”, Australian CPA 73, 4: 64-7.
35. Robson, K., 1999, “Social Analyses of Accounting Institutions: Economic Value, Accounting Representation and the Conceptual Framework”, Critical Perspectives on Accounting 10: 615-29.
36. Robson, K., and D. J. Cooper., 1989. “Power and Management Control” in W. F.Chua, T.Lowe and T.Puxty (eds), Critical Perspectives in Management Control, Macmillan, London.
37. Rodrigues, L. L., D. Gomes., and R. Craig., 2003, “Corporatism, Liberalism and the Accounting Profession in Portugal Since 1755”, Accounting Historians Journal 30, 1: 95-128.
38. Rogers, R. L., and K. Menon., 1985, “Accounting for Deferred-Payment Notes”, The Accounting Review 60, 3: 547-8.
39. Rowles, T., 1991. “Infrastructure and Heritage Asset Accounting”, Australian Accountant, July.
40. Samuelson, R. A., 1999, “The Subjectivity of the FASB’s Conceptual Framework: A Commentary on Bryer”, Critical Perspectives on Accounting 10: 631-41.
41. Schmitter, P. C., and G.Lehmbruch (eds), 1979, Still the Century of Corporatism?. Trends Towards Corporatist Intermediation, Sage, London.
42. Schmitter, P. C., 1985, Neo-Corporatism and the State: The Political Economy of Corporatism, Macmillan, Hong Kong.
43. Sundgaard, E., 1999, “A European Conceptual Framework for Accounting: Does It Exist?", Workshop in Accounting in Europe VI, London, June 17-18.
44. Streeck, W., and P. C. Schmitter., 1985, Community, Market, State - and Associations? The Prospective Contribution of Interest Governance to Social Framework, Private Interest Government, Sage, London.
45. The Commonwealth Treasury, 2003, “Part 6: Accounting Standards”, accessed 21 August 2003 at http:sol;sol;www.treasury.gov.ausol;documentssol;403sol;HTMLdocshell.aspURLCh6.asp.
46. Walker, P. S., and K. Shackleton., 1995, “Corporatism and Structural Change in the British Accountancy Profession, 1930-1957”, Accounting, Organizations and Society 20, 6: 467-505.
47. Whittington, G., 1999, “The FASB’s Conceptual Framework Survives a Marxist Critique: A Commentary on Bryer”, Critical Perspectives on Accounting 10: 671-82.
48. Williamson, P. J., 1989, Corporatism in Perspective. An Introductory Guide to Corporatist Theory, Sage, London.