... of the commentary misunderstands the purpose, content and findings of both papers. By providing only a narrowly focused technical analysis of the new Chinese accounting standards, the author fails to see that their qualitative research approach reveals important, complex social and political factors at play...

... Accounting Standards, dividing the references to fair value into several different categories. This analysis is compared to the findings of the two previous papers. This paper then re-assesses the evidence about the alleged pressures from international institutions on Chinese accounting. Findings The two...

...Kathryn Bewley; Cameron Graham; Songlan Peng Purpose The purpose of this paper is to examine China’s stop-start adoption of fair value accounting (FVA) into its national accounting standards. The paper analyzes how FVA standards promoted by transnational organizations were eventually adopted...

...Bernard Gumb; Philippe Dupuy; Charles Richard Baker; Véronique Blum Purpose The purpose of this paper is to study the effects of financial accounting standards on the economic decisions of managers. The primary research question addressed in the paper is whether the hedging behavior of corporate...

... and financial review Narrative reporting Accounting standards Management commentary This paper examines the unexpected and controversial withdrawal of a legally required statement of management commentary in the UK, the Operating and Financial Review (OFR). The OFR had been voluntarily disclosed...

... be contacted at: eagle@uow.edu.au © Emerald Group Publishing Limited 2012 Fair value accounting Neoliberalism Financialisation Free market Accounting standards Capital markets China While many general accounts of global transformations and their effects are now available, what...

... the expectation gap of auditing and assertions. Vida Botes can be contacted at: vidab@waikato.ac.nz © Emerald Group Publishing Limited 2012 Code of Ethics Computer language Expectation gap Error Ethics Programming languages Accounting standards Failure in the execution of auditing...

.... Design/methodology/approach The paper examines the extent of FVA adoption in China's new accounting standards (“2007GAAP”), reasons for differences from the International Accounting Standard Board's IFRS, and how 2007GAAP has been implemented in practice. Data are obtained from content analyses of IFRS...

... that adoption of international social accounting standards and codes is likely to become more prevalent in the future. Reservations are expressed as to whether such a passive compliance strategy is likely to achieve much in the way of real changes in corporate behaviour, particularly when Western developed...

...@latrobe.edu.au; Carlos Larrinaga‐González can be contacted at: carlos.larrinaga@ubu.es © Emerald Group Publishing Limited 2007 Accounting standards Economic sustainability Financial reporting Business ethics Organizational analysis Research methods We are not optimistic that either...

...Monir Zaman Mir; Abu Shiraz Rahaman Purpose This paper seeks to evaluate the recent decision of the Bangladeshi Government and accounting profession to adopt international accounting standards (IASs). Design/methodology/approach The paper uses a variety of archival data and interviews with key...

... accounting world. © MCB UP Limited 2003 Private finance Social economics Accounting standards By the time of the episode that is the subject of this paper, a number of standard‐setters had adopted some form of conceptual framework, in all cases intended as a guide for the standard...

...Pauline Weetman The consensus‐based approach to setting accounting standards, which incorporates a formal consultation process, leads to questions about the lobbying process with regard to the nature of the argument, the characteristics of lobbying groups and the responsiveness of the standard...

... Reporting Accounting standards Accounting law Accounting policies Institutional theorists (e.g. Fogarty, 1992) observe that organisations need to respond to social expectations, and that they exist in a social environment which includes sequences of events (Oliver, 1991) and prevalent norms...

...Michael Page; Laura Spira The paper examines the role of metaphor in debates about “conceptual frameworks” for financial reporting and accounting standard setting. It takes the form of a dialogue between a standard setter and an academic. The paper demonstrates the power of metaphor by substituting...

... the accounting standard setting process at the UN, in the context of regulatory reforms of the TNCs. While alternative models of power are considered, Robert Dahl’s decision‐oriented pluralistic model was adopted in the study because it proved to be the most consistent with the events, objectives...

... of NHS hospitals should be understood in terms of distributive conflict, rather than inefficiency. Through practical demonstration, the authors of this article aim to encourage accounting researchers to use numbers to challenge public policy definitions. Accounting standards Distribution Efficiency...

... the self as being immersed in a network of relationship with others” (p. 156). In this way, the ethics of care are closely associated with ideals of accounting professionals’ character and judgement. © MCB UP Limited 1997 Accounting standards Autonomy Ethics Financial reporting...

... to the need in practice for something better than the status quo. Seeks to justify an interventionist stance in terms consistent with critical theory. © MCB UP Limited 1997 Accounting standards Environment Interventions Regulations Social responsibility This paper aims to make...

...Joni J. Young; Tom Mouck Considers what role history plays in the US accounting standard‐setting process and how this role may be constrained by an emphasis on objectivity and an adherence to a positivistic view of bureaucratic decision making. Explores the role history could play...