Article1992

A Classification System for Economic Consequences Issues in Accounting Regulation

13 citations0/0 files storedAccounting and Business Research

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

Abstract

This paper offers a classification system for economic consequences issues based on dividing perceived economic consequences issues into those that arise from decision making by users of accounts and those that arise from the mechanistic application of regulation or contracts. In order to test the system, twenty examples of economic consequence issues were selected (all of them relating to the UK or the Republic of Ireland) and subjected to three tests. The paper argues that the system proposed meets the tests. In addition implications for the definition of economic consequences are identified.

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1983The economic consequences of accounting choice implications of costly contracting and monitoring 2003Comparative International Accounting 1989Management accounting 2005Advances in International Accounting 1977Information inductance and its significance for accounting 1992ACCOUNTING AND BUSINESS RESEARCH 1982POWER AND POLICY MAKING: THE DEVELOPMENT OF AN R & D STANDARD 1989Guidelines for financial reporting standards

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