Socio-political studies of financial reporting and standard setting

Robson, Keith and Young, Joni 2009. Socio-political studies of financial reporting and standard setting. Chapman, Christopher S., Cooper, David J. and Miller, Peter, eds. Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood, Oxford: Oxford University Press, pp. 341-366. (10.1093/acprof:oso/9780199546350.003.0016)

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Abstract

This chapter appraises the influence of Burchell et al. (1985) on interdisciplinary studies of accounting standardization and choice in financial reporting as social and organizational practices. It begins with a brief review of economics-based research streams including a priori accounting measurement theories and theorizations of accounting products as information commodities. These research paradigms provided few insights for understanding processes of accounting change. In contrast, Burchell et al. constructed a theoretically engaged analytical method to study financial accounting change that unpacked taken-for-granted assumptions and stimulated new research directions. Subsequent studies of financial accounting change are organized into three areas emphasized by Burchell et al. — accounting problematization, the social functioning of accounting and its articulation with other fields of action, and the unpacking of taken-for-granted assumptions and values contained within neo-classical economics perspectives on accounting regulation and change. The chapter concludes with suggested avenues for future research.

Item Type:	Book Section
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance J Political Science > JA Political science (General)
Uncontrolled Keywords:	standard setting; financial reporting change; accounting problematization; social construction; change processes; accounting regulation; Burchell
Publisher:	Oxford University Press
ISBN:	9780199546350
Related URLs:	Publisher Publisher
Last Modified:	25 Jun 2017 03:14
URI:	https://orca.cardiff.ac.uk/id/eprint/25290

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