Histories of accounting standard-setting – an introduction

Cortese, Corinne; Walton, Peter

doi:10.1177/1032373218783285

Cited by 2 publications

(2 citation statements)

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“…Accounting standards is a global phenomenon and it has become a general practice that the international accounting standards commonly publishing by the IASB has been adapting to the local environment for the practice (Caperchione, 2015). Accounting standards setting has different phases and different approaches as it is vastly influencing by country specific factors which are very different and complex by nature (Cortese & Walton, 2018). In the public sector environment, the standards have to be line up with the national requirements (Kvaal & Nobes, 2012) and it has governed by the concepts of national sovereignty concepts.…”

Section: Findings and Discussionmentioning

confidence: 99%

Determinants of Public Financial Reporting Quality; A Theoretical Study

Anuruddha¹

2021

Sri Lanka J. Dev. Admin.

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Public Financial Reporting Quality is key to analyses and decision making in a public sector organization having macroeconomic effect. It has effective contribution to the public trust leading by accountability and transparency over the effective and efficient utilization of public money. The situation leads the requirement of identifying the key determinants of the public financial reporting quality. The study develops its conceptual framework based on the previous findings and construct hypothesizes. The study applies in depth investigation of theoretical findings concentrating four key determinants; Accounting Information Systems, Internal Controls, Proffessional Accountants Behaviour and Accounting Standard Setting, to test the hypothesis. The analysis found that the said determinants have positive direct influence on public financial reporting quality.

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Section: Findings and Discussionmentioning

confidence: 99%

Determinants of Public Financial Reporting Quality; A Theoretical Study

Anuruddha¹

2021

Sri Lanka J. Dev. Admin.

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“…social theoretically-inspired] history. However, if one thinks that accounting history is a branch of accounting research generally, and it should inform both other accounting research and practitioners, then the question of relevance becomes important (Cortese and Walton, 2018, pp. 262–263).…”

Section: Introductionmentioning

confidence: 99%

A pragmatist neoclassical accounting research agenda for identifiable intangibles

Rutherford¹

2023

JAAR

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PurposeThis paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.Design/methodology/approachThe paper draws on a pragmatist perspective on financial accounting and accounting research springing from John Dewey's theory of inquiry.FindingsAlthough a pragmatist underpinning does not entail specific methodological prescriptions, it can provide fruitful insights in research design. The paper discusses the structure and content of a research programme drawing on a pragmatist underpinning and sets out proposals for a practical research agenda. Although the agenda is shaped around the topic of identifiable intangibles, much of the paper has substantially wider relevance.Research limitations/implicationsThe approach justifies a revival in scholarly research employing classical methods and directed at improving accounting methods and standards.Practical implicationsThe approach would promote closer engagement between scholarly accounting and practitioners such as standard-setters, making some contribution to closing the widely acknowledged gap between research and practice.Originality/valueThe paper offers a neoclassical programme of research drawing considerably more extensively on pragmatist philosophy than did theorisation in the classical period.

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Histories of accounting standard-setting – an introduction

Cited by 2 publications

References 13 publications

Determinants of Public Financial Reporting Quality; A Theoretical Study

Determinants of Public Financial Reporting Quality; A Theoretical Study

A pragmatist neoclassical accounting research agenda for identifiable intangibles

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