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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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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 27 October 2021

Socio‐Political Studies of Financial Reporting and Standard‐Setting

Socio‐Political Studies of Financial Reporting and Standard‐Setting

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

Keith Robson

Joni Young

Oxford University Press

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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