...Kim K. Jeppesen Purpose The purpose of this paper is to contribute to an understanding of how auditing standard setting is adapted to changing patterns of resistance at various stages of its development. Design/methodology/approach The research is conducted as a longitudinal single case study...

... from a managerialist rationality which, in espousing sector neutrality, assumes an unproblematic stance to the particular nature and circumstances of museums and their holdings. Resisting the imposition of the standard, New Zealand's regional museums evince an identity tied more strongly to notions...

... has generated considerable debate and disagreements between the UK government and the Accounting Standards Board (ASB). Closer investigation into this disagreement demonstrates a range of alternative views and tensions. Describes and analyses these different views and the inter‐ and intra...

...Selvaraj D. Susela This paper offers insights into the conflicts and tensions within the Malaysian accounting profession and the power struggle therein to dominate the accounting standard setting process, within the context of a rapidly developing country. It shows how interest groups and parochial...

...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...

...P. Weetman; E.S. Davie; W. Collins The lack of user response in written submissions on accounting standards has been noted in previous research. That lack of user response has limited empirical investigations with the result that lobbying by users has to be understood largely from theoretical...

...Irene Tutticci; Keitha Dunstan; Scott Holmes Aims to contribute to the understanding of the Australian standard‐setting due process. Analyses submissions made on Exposure Draft 49 Accounting for Identifiable Intangible Assets (ED49) as a case study of the strategies employed by lobbyists...

...Roy A. Chandler The recent article “Guardians of Knowledge and the Public Interest” was highly critical of the UK audit standard‐setting process. However, it was seriously flawed in several respects: it failed to present a balanced view of the “due process” by which auditing standards...

...Prem Sikka; Hugh Willmott; Tony Lowe The article is the response to a reply to the authors′ earlier article (in this journal) criticising the UK audit standard‐setting process. The reply claimed the article failed to prevent a balanced review of the “due process”, was not clear as to what...

... declared obligations. Accountability Accounting Accountancy Standards United Kingdom Social audit © MCB UP Limited 1989 ...