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Accounting, Organizations, and InstitutionsEssays in Honour of Anthony Hopwood$
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Christopher S. Chapman, David J. Cooper, and Peter Miller

Print publication date: 2009

Print ISBN-13: 9780199546350

Published to Oxford Scholarship Online: February 2010

DOI: 10.1093/acprof:oso/9780199546350.001.0001

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Socio‐Political Studies of Financial Reporting and Standard‐Setting

Socio‐Political Studies of Financial Reporting and Standard‐Setting

Chapter:
(p.341) 16 Socio‐Political Studies of Financial Reporting and Standard‐Setting
Source:
Accounting, Organizations, and Institutions
Author(s):

Keith Robson

Joni Young

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199546350.003.0016

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.

Keywords:   standard setting, financial reporting change, accounting problematization, social construction, change processes, accounting regulation, Burchell

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