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POWER AND POLICY MAKING: THE DEVELOPMENT OF AN R & D STANDARD

98 citations0/0 files storedJournal of Business Finance &amp Accounting

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

Abstract

This paper addresses the question of policy‐making by such bodies as the UK Accounting Standards Committee (ASC) and suggests that an understanding of the nature of power is a necessary prerequisite to rigorous analysis of the political process. Using the example of SSAP 13, the paper investigates the applicability of political methodologies to attempt to understand and analyse ASC behaviour. The paper attempts to provide: (a) a deeper understanding of the issues which determined the outcome of the R & D standard; (b) support for the importance of the political science experience in this field; and (c) suggestions on how future research may be formulated and developed.

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References

1974Power: A Radical View 1960The Semisovereign People: A Realist's View of Democracy in America 1962Two Faces of Power 1978Towards a Positive Theory of the Determination of Accounting Standards.1970The State in Capitalist Society.1976Political Power and Social Classes.1960Class and Class Conflict in Industrial Society.1963Decisions and Nondecisions: An Analytical Framework

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2011Value relevance of R&D in the UK after IFRS mandatory implementation 2007Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model 1996Lobbying on accounting issues 2001The dialectic of accounting education: from role identity to ego identity 2010Setting UK standards on the concept of control: An analysis of lobbying behaviour 2007Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model

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