Political Aspects of Financial Accounting Standard Setting in the USA
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 1 December 1994
Abstract
Discussion about the actual nature of political action is unusual in the literature about the Financial Accounting Standards Board (FASB). Examines the treatment of politics in the US standard setting context and this analysis results in the conclusion that despite widespread recognition that standard setting is political, what this means is greatly underappreciated. Moving knowledge about financial accounting policy towards a more adequate realization of its political nature is furthered by a discussion of the roles of power, ideology and rhetoric.
Keywords
Citation
Fogarty, T.J., Hussein, M.E.A. and Ketz, J.E. (1994), "Political Aspects of Financial Accounting Standard Setting in the USA", Accounting, Auditing & Accountability Journal, Vol. 7 No. 4, pp. 24-46. https://doi.org/10.1108/09513579410069830
Publisher
:MCB UP Ltd
Copyright © 1994, MCB UP Limited