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The FASB and Accounting for Economic Reality
16 references·9 citing·38 second hop
The FASB and Accounting for Economic Reality (2006)The FASB and Accounting for Economic Real…Social Construction of Reality (2020)Social Construction of RealityON THE CONSTRUCTION OF A SOCIAL REALITY (2018)ON THE CONSTRUCTION OF A SOCI…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…Professionalism and Accounting Rules (2003)Professionalism and Accountin…Principles-Based Accounting Standards (2003)Principles-Based Accounting S…Institutional reality, financial reporting and the rules of the game (2003)Institutional reality, financ…Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting (2003)Evaluating Concepts-Based vs.…Accounting as simulacrum and hyperreality: perspectives on income and capital (2000)Accounting as simulacrum and …The FASB's conceptual framework, financial accounting and the maintenance of the social world (1991)The FASB's conceptual framewo…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …Objectives of financial statements (1973)Objectives of financial state…Theory of the Measurement of Enterprise Income. (1970)Theory of the Measurement of …Speech Acts: An Essay in the Philosophy of Language (1969)Speech Acts: An Essay in the …Speech Acts (1969)Speech ActsThe Social Construction of Reality (1967)The Social Construction of Re…Value and Capital (1939)Value and CapitalThe Routledge Companion to Financial Accounting Theory (2015)The Routledge Companion to Fi…The Myth of Rigorous Accounting Research (2014)The Myth of Rigorous Accounti…Reflections on the origins of modern accounting (2013)Reflections on the origins of…Sorting and comparing: Standard-setting and “ethical” categories (2010)Sorting and comparing: Standa…Collective intentionality and aggressive earnings management: Developing Norman Macintosh's arguments in the debate over principles- versus rules-based accounting standards (2010)Collective intentionality and…Understanding accounting through conceptual metaphor: ACCOUNTING IS AN INSTRUMENT? (2009)Understanding accounting thro…FASB and Social Reality—An Alternate Realist View (2009)FASB and Social Reality—An Al…Accounting - Truth, Lies, or 'Bullshit?': A Philosophical Investigation (2007)Accounting - Truth, Lies, or …COMMENTARY—Accounting—Truth, Lies, or “Bullshit”? A Philosophical Investigation (2006)COMMENTARY—Accounting—Truth, …The relevance of the value relevance literature for financial accounting standard setting: another view (2001)Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Market and Political/Regulatory Perspectives on the Recent Accounting Scandals (2009)A Review of the IFRS-Adoption Literature (2015)Financial statement comparability and expected crash risk (2016)The Handbook of Social Psychology (1969)Cultural dimensions in management and planning (1984)Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Internal organisational factors influencing corporate social and ethical reporting (2002)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Culture's Consequences (2018)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Pricing of Options and Corporate Liabilities (1973)The Postmodern Condition: A Report on Knowledge (1984)Do financial markets care about social and environmental disclosure? (2006)Books to be practiced: Memory, the power of the visual, and the success of accounting (2008)Numerische Differenz. Überlegungen zu einer Soziologie des (quantitativen) Vergleichs / Numerical Difference. Toward a Sociology of (Quantitative) Comparisons (2010)International Norm Dynamics and Political Change (1998)The Institutional Dynamics of International Political Orders (1998)Ontological Security in World Politics: State Identity and the Security Dilemma (2006)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Social Capital, Intellectual Capital, and the Organizational Advantage (1998)Review : Knowledge Management and Knowledge Management Systems: Conceptual Foundations And Research Issues1,2 (2001)Pretense and representation: The origins of "theory of mind." (1987)Action and embodiment within situated human interaction (2000)The Practice Turn in Contemporary Theory (2005)Staged Authenticity: Arrangements of Social Space in Tourist Settings (1973)Political Science and the Three New Institutionalisms (1996)World Society and the Nation‐State (1997)Self-fulfilling prophecies (1981)The contingent valuation method: a review (2003)Rare Disasters, Asset Prices, and Welfare Costs (2009)The World Price of Earnings Opacity (2003)The Information Role of Conservatism (2008)An Examination of Corporate Tax Shelter Participants (2009)Foundations of Language (2002)Epistemic Injustice (2007)Cognitive Grammar (2008)
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References

  • 1967The Social Construction of Reality13,820 cited
  • 1969Speech Acts11,742 cited
  • 1969Speech Acts: An Essay in the Philosophy of Language7,309 cited
  • 2018ON THE CONSTRUCTION OF A SOCIAL REALITY4,788 cited
  • 2020Social Construction of Reality4,707 cited
  • 1939Value and Capital2,893 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 2003Principles-Based Accounting Standards582 cited
  • 2000Accounting as simulacrum and hyperreality: perspectives on income and capital307 cited
  • 1970Theory of the Measurement of Enterprise Income.303 cited
  • 1991The FASB's conceptual framework, financial accounting and the maintenance of the social world260 cited
  • 2003Professionalism and Accounting Rules155 cited
  • 2003Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting152 cited
  • 2003Institutional reality, financial reporting and the rules of the game124 cited
  • 1973Objectives of financial statements

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123 cited

Cited by

  • 2009Understanding accounting through conceptual metaphor: ACCOUNTING IS AN INSTRUMENT?50 cited
  • 2006COMMENTARY—Accounting—Truth, Lies, or “Bullshit”? A Philosophical Investigation41 cited
  • 2010Sorting and comparing: Standard-setting and “ethical” categories39 cited
  • 2014The Myth of Rigorous Accounting Research39 cited
  • 2015The Routledge Companion to Financial Accounting Theory37 cited
  • 2007Accounting - Truth, Lies, or 'Bullshit?': A Philosophical Investigation29 cited
  • 2013Reflections on the origins of modern accounting28 cited
  • 2010Collective intentionality and aggressive earnings management: Developing Norman Macintosh's arguments in the debate over principles- versus rules-based accounting standards24 cited
  • 2009FASB and Social Reality—An Alternate Realist View24 cited