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The social construction of financial statement elements under Private Finance Initiative schemes
10 references·9 citing·36 second hop
The social construction of financial statement elements under Private Finance Initiative schemes (2003)The social construction of financial stat…Social Construction of Reality (2020)Social Construction of RealityON THE CONSTRUCTION OF A SOCIAL REALITY (2018)ON THE CONSTRUCTION OF A SOCI…Accounting choices: technical and political trade‐offs and the UK’s private finance initiative (2002)Accounting choices: technical…The Private Finance Initiative: Clarification of a Future Research Agenda (1999)The Private Finance Initiativ…The framework of financial accounting concepts and standards (1998)The framework of financial ac…The FASB's conceptual framework, financial accounting and the maintenance of the social world (1991)The FASB's conceptual framewo…Financial accounting: In communicating reality, we construct reality (1988)Financial accounting: In comm…The Constitution of Society. 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References

  • 1984The Constitution of Society. Outline of the Theory of Structuration21,160 cited
  • 2018ON THE CONSTRUCTION OF A SOCIAL REALITY4,788 cited
  • 2020Social Construction of Reality4,707 cited
  • 1963The Gutenberg Galaxy: The Making of Typographic Man3,339 cited
  • 1988Financial accounting: In communicating reality, we construct reality1,176 cited
  • 1982Statistics in Britain, 1865-1930: The Social Construction of Scientific Knowledge268 cited
  • 1991The FASB's conceptual framework, financial accounting and the maintenance of the social world260 cited
  • 1999The Private Finance Initiative: Clarification of a Future Research Agenda138 cited
  • 1998The framework of financial accounting concepts and standards109 cited
  • 2002Accounting choices: technical and political trade‐offs and the UK’s private finance initiative91 cited

Cited by

  • 2013Under Construction: How Commensuration and Management Fashion Affect Corporate Reputation Rankings99 cited
  • 2012Accounting‐related research in PPPs/PFIs: present contributions and future opportunities86 cited
  • 2011THE SUBSTANCE OF ACCOUNTING FOR PUBLIC-PRIVATE PARTNERSHIPS67 cited
  • 2004PPPs: Nature, Development And Unanswered Questions43 cited

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2005
An institutional theory perspective on the UK's Private Finance Initiative (PFI) accounting standard setting process
43 cited
  • 2013A genre-theoretic approach to financial reporting research26 cited
  • 2005Accounting for the U.K.'s Private Finance Initiative: An Interview‐Based Investigation25 cited
  • 2006Redefining the Boundaries of Public Sector Accounting Research?14 cited
  • 20214 Transforming the Public Sector5 cited