메뉴 건너뛰기




Volumn 9, Issue 3, 1996, Pages 127-147

Objectivity and the role of history in the development and review of accounting standards

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84986161357     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513579610122036     Document Type: Article
Times cited : (16)

References (55)
  • 1
    • 33751036980 scopus 로고
    • Hospitals in the United States: a study of the entity assumption in accounting
    • Arnold, P.J. and Oakes, L.S. (1995, “Hospitals in the United States: a study of the entity assumption in accounting”, Critical Perspectives in Accounting, Vol. 6 No. 2, 1995, pp. 105-23.
    • (1995) Critical Perspectives in Accounting , vol.6 , pp. 105-123
    • Arnold, P.J.1    Oakes, L.S.2
  • 2
    • 69249149900 scopus 로고
    • How well does the FASB consider the consequences of its work?
    • Beresford, D. (1989, “How well does the FASB consider the consequences of its work?”, Financial Executive, Vol. 5 No. 2, pp. 24-8.
    • (1989) Financial Executive , vol.5 , pp. 24-28
    • Beresford, D.1
  • 4
    • 77953952407 scopus 로고
    • Accounting standards: their economic and social consequences
    • Brown, V. (1990, “Accounting standards: their economic and social consequences”, Accounting Horizons, Vol. 4 No. 3, pp. 89-97.
    • (1990) Accounting Horizons , vol.4 , pp. 89-97
    • Brown, V.1
  • 7
    • 84986097413 scopus 로고
    • Financial Accounting Standards Board (FASB)
    • FASB, Stamford, CT.
    • Financial Accounting Standards Board (FASB) (1974a, Discussion Memorandum: Accounting for Future Losses, FASB, Stamford, CT.
    • (1974) Discussion Memorandum: Accounting for Future Losses
  • 8
    • 84986119166 scopus 로고
    • Financial Accounting Standards Board (FASB)
    • FASB, Stamford, CT.
    • Financial Accounting Standards Board (FASB) (1974b, Discussion Memorandum: Accounting for Leases, FASB, Stamford, CT.
    • (1974) Discussion Memorandum: Accounting for Leases
  • 12
    • 84986110230 scopus 로고
    • Financial Accounting Standards Board (FASB)
    • Irwin, Homewood, IL.
    • Financial Accounting Standards Board (FASB) (1988, Statements of Financial Accounting Concepts, Irwin, Homewood, IL.
    • (1988) Statements of Financial Accounting Concepts
  • 13
    • 84953595106 scopus 로고
    • Financial Accounting Standards Board (FASB)
    • FASB, Norwalk, CT.
    • Financial Accounting Standards Board (FASB) (1990a, Facts about the FASB, FASB, Norwalk, CT.
    • (1990) Facts about the FASB
  • 18
    • 5944244500 scopus 로고
    • Political choice in regulatory administration
    • in McCraw, T. (Ed.), Harvard University Press, Cambridge, MA
    • Hays, S. (1981, “Political choice in regulatory administration”, in McCraw, T. (Ed.), Regulation in Perspective, Harvard University Press, Cambridge, MA, pp. 124-54.
    • (1981) Regulation in Perspective , pp. 124-154
    • Hays, S.1
  • 19
    • 45549115584 scopus 로고
    • Financial accounting: in communicating reality, we construct reality
    • Hines, R.D. (1988, “Financial accounting: in communicating reality, we construct reality”, Accounting, Organizations and Society, Vol. 13 No. 3, pp. 251-61.
    • (1988) Accounting, Organizations and Society , vol.13 , pp. 251-261
    • Hines, R.D.1
  • 20
    • 0000442574 scopus 로고
    • The FASB's conceptual framework, financial accounting and the maintenance of the social world
    • Hines, R.D. (1991, “The FASB's conceptual framework, financial accounting and the maintenance of the social world”, Accounting, Organizations and Society, Vol. 16 No. 4, pp. 313-31.
    • (1991) Accounting, Organizations and Society , vol.16 , pp. 313-331
    • Hines, R.D.1
  • 21
    • 45949125128 scopus 로고
    • The archaeology of accounting systems
    • Hopwood, A.G. (1987, “The archaeology of accounting systems”, Accounting, Organizations and Society, Vol. 12 No. 3, pp. 207-34.
    • (1987) Accounting, Organizations and Society , vol.12 , pp. 207-234
    • Hopwood, A.G.1
  • 22
    • 0002584725 scopus 로고
    • The evolution of corporate accounting
    • in Chatfield, M. (Ed.), Dickenson Publishing Co., Belmont
    • Irish, R.A. (1968, “The evolution of corporate accounting” in Chatfield, M. (Ed.), Contemporary Studies in the Evolution of Accounting Thought, Dickenson Publishing Co., Belmont, pp. 57-85.
    • (1968) Contemporary Studies in the Evolution of Accounting Thought , pp. 57-85
    • Irish, R.A.1
  • 24
    • 0000103448 scopus 로고
    • Calculations of risk: towards an understanding of insurance as a moral and political technology
    • Knights, D. and Vurdubakis, T. (1993, “Calculations of risk: towards an understanding of insurance as a moral and political technology”, Accounting, Organizations and Society, Vol. 18 Nos. 7-8, pp. 729-64.
    • (1993) Accounting, Organizations and Society , vol.18 , pp. 729-764
    • Knights, D.1    Vurdubakis, T.2
  • 25
    • 0000825875 scopus 로고
    • Research on environmental reporting
    • Johnson, L. (1993, “Research on environmental reporting”, Accounting Horizons, Vol. 7 No. 3, pp. 118-23.
    • (1993) Accounting Horizons , vol.7 , pp. 118-123
    • Johnson, L.1
  • 29
    • 38249002126 scopus 로고
    • An analysis of the development of accounting knowledge: a pragmatic approach
    • Merino, B.D. (1993, “An analysis of the development of accounting knowledge: a pragmatic approach”, Accounting, Organizations and Society, Vol. 18 Nos. 2-3, pp. 163-85.
    • (1993) Accounting, Organizations and Society , vol.18 , pp. 163-185
    • Merino, B.D.1
  • 30
    • 27944460828 scopus 로고
    • Accounting innovation beyond the enterprise: problematizing investment decisions and programming economic growth in the UK in the 1960s
    • Miller, P. (1991, “Accounting innovation beyond the enterprise: problematizing investment decisions and programming economic growth in the UK in the 1960s”, Accounting, Organizations and Society, Vol. 16 No. 8, pp. 733-62.
    • (1991) Accounting, Organizations and Society , vol.16 , pp. 733-762
    • Miller, P.1
  • 32
    • 0000788178 scopus 로고
    • Accounting and the construction of the governable person
    • Miller, P. and O’Leary, T. (1987, “Accounting and the construction of the governable person”, Accounting, Organizations and Society, Vol. 12 No. 3, pp. 235-65.
    • (1987) Accounting, Organizations and Society , vol.12 , pp. 235-265
    • Miller, P.1    O’Leary, T.2
  • 34
    • 84909004499 scopus 로고
    • Should the FASB be neutral or responsive?
    • Miller, P.B.W. (1990, “Should the FASB be neutral or responsive?”, Journal of Accountancy, Vol. 16 No. 3, pp. 35-8.
    • (1990) Journal of Accountancy , vol.16 , pp. 35-38
    • Miller, P.B.W.1
  • 36
    • 84955795216 scopus 로고
    • The ‘new’ accounting research: on making accounting more visible
    • Morgan, G. and Willmott, H. (1993, “The ‘new’ accounting research: on making accounting more visible”, Accounting, Auditing & Accountability Journal, Vol. 6 No. 4, pp. 3-36.
    • (1993) Accounting, Auditing & Accountability Journal , vol.6 , pp. 3-36
    • Morgan, G.1    Willmott, H.2
  • 37
    • 0000231644 scopus 로고
    • Financial reporting, democracy and environmentalism: a critique of the commodification of information
    • Mouck, T. (1995, “Financial reporting, democracy and environmentalism: a critique of the commodification of information”, Critical Perspectives on Accounting, Vol. 6 No. 6, pp. 535-53.
    • (1995) Critical Perspectives on Accounting , vol.6 , pp. 535-553
    • Mouck, T.1
  • 40
    • 85009345362 scopus 로고
    • A history of pooling of interests accounting for business combinations in the United States
    • Rayburn, F.R. and Powers, O.S. (1991, “A history of pooling of interests accounting for business combinations in the United States”, The Accounting Historians Journal, Vol. 18 No. 2, pp. 155-92.
    • (1991) The Accounting Historians Journal , vol.18 , pp. 155-192
    • Rayburn, F.R.1    Powers, O.S.2
  • 41
    • 0003106290 scopus 로고
    • Accounting for ourselves: accounting practices and the discourse of ethics
    • Schweiker, W. (1993, “Accounting for ourselves: accounting practices and the discourse of ethics”, Accounting, Organizations and Society, Vol. 18 Nos. 2-3, pp. 231-52.
    • (1993) Accounting, Organizations and Society , vol.18 , pp. 231-252
    • Schweiker, W.1
  • 43
    • 0001959805 scopus 로고
    • The FASB's conceptual framework: an evaluation
    • Solomons, D. (1986, “The FASB's conceptual framework: an evaluation”, Journal of Accountancy, Vol. 161 No. 6, pp. 114-24.
    • (1986) Journal of Accountancy , vol.161 , pp. 114-124
    • Solomons, D.1
  • 44
    • 0002153369 scopus 로고
    • Accounting and social change: a neutralist view
    • Solomons, D. (1991, “Accounting and social change: a neutralist view”, Accounting, Organizations and Society, Vol. 16 No. 3, pp. 287-95.
    • (1991) Accounting, Organizations and Society , vol.16 , pp. 287-295
    • Solomons, D.1
  • 45
    • 0002878785 scopus 로고
    • Pluralizing our past: Foucault in accounting history
    • Stewart, R. (1992, “Pluralizing our past: Foucault in accounting history”, Accounting, Auditing and Accountability Journal, Vol. 5 No. 2, pp. 57-73.
    • (1992) Accounting, Auditing and Accountability Journal , vol.5 , pp. 57-73
    • Stewart, R.1
  • 47
    • 4043052439 scopus 로고
    • Investor Responsibility Research Center, Washington, DC.
    • Talner, L. (1983, The Origins of Shareholder Activism, Investor Responsibility Research Center, Washington, DC.
    • (1983) The Origins of Shareholder Activism
    • Talner, L.1
  • 49
    • 49049144518 scopus 로고
    • The normative origins of positive theories: ideology and accounting thought
    • Tinker, A.M., Merino, B.D. and Niemark, M.D. (1982, “The normative origins of positive theories: ideology and accounting thought”, Accounting, Organizations and Society, Vol. 7 No. 2, pp. 167-200.
    • (1982) Accounting, Organizations and Society , vol.7 , pp. 167-200
    • Tinker, A.M.1    Merino, B.D.2    Niemark, M.D.3
  • 52
  • 54
    • 0002386871 scopus 로고
    • Outlining regulatory space: agenda issues and the FASB
    • Young, J. (1994, “Outlining regulatory space: agenda issues and the FASB”, Accounting, Organizations and Society, Vol. 19 No. 1, pp. 83-109.
    • (1994) Accounting, Organizations and Society , vol.19 , pp. 83-109
    • Young, J.1
  • 55
    • 0003073187 scopus 로고
    • The rise of economic consequences
    • Zeff, S. (1978, “The rise of economic consequences”, Journal of Accountancy, December, pp. 56-63.
    • (1978) Journal of Accountancy, December , pp. 56-63
    • Zeff, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.