PEs and noted as a main argument why members of the epistemic community

Pes and noted as a main argument why members of the

This preview shows page 296 - 298 out of 354 pages.

PEs and noted as a main argument why members of the epistemic community supported the project. What do the findings from the GAAP/GFS harmonisation agenda setting project mean for the inclusion of the concept of the epistemic community in the DASF?. The concept of the epistemic community in the case of the GAAP/GFS harmonisation agenda setting process is distinctive because it was not an established community, but created as part of the agenda setting process. The community was created because the PEs realised that they needed its support to convince the decision-making bodies and in particular the FRC. The findings showed the importance of the inclusion of the concept of the epistemic community in considering the role of collective actors in an agenda setting process. The concept of the epistemic community was chosen because it provided a better theoretical guide for the consideration of collective actors than Kingdon’s policy community. Kingdon’s describes the policy community as “a group of specialists”, Kingdon 20011, p. 117), but does not provide further guidance. DI did not offer a specific concept for collective actors. The application of the epistemic community as part of the DASF in the GAAP/GFS harmonisation agenda setting case study suggests
Image of page 296
283 that it is a valuable inclusion and provides a sound theoretical basis to identify and explain collective actors within the DASF. In the GAAP/GFS harmonisation agenda setting case, the application of the concept of the epistemic community worked well. The inclusion of the concept was supported by the collected data. The coding of the data identified themes that would not have fitted into the theoretical model without the inclusion of the concept of the epistemic community. An example is the recur ring mention of ‘accountants and economists’ and the role of a mutual understanding for each other’s disciplines and accounting frameworks. Related quotes helped to identify the epistemic community by explaining the belief system which bound this newly created network. This example of the coding is provided in Appendix 7. Evidence was found that GAAP and GFS were seen as two separate reporting frameworks that served different purposes. The PEs were able to change this perception and to gain support for the project. However, the level of active engagement differed among the members. The boundaries of the epistemic community and its relationship to, and the overlap with, the policy community were difficult to establish and remain unresolved. The experience with the application of the DASF in the GAAP/GFS harmonisation program suggests that the identification of more precise characteristics and a continuum of levels and importance of members might be helpful for future research.
Image of page 297
Image of page 298

You've reached the end of your free preview.

Want to read all 354 pages?

  • Fall '13
  • Government, The Land, International Financial Reporting Standards, Financial Accounting Standards Board, Australian Accounting Standards Board, Snow

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern

Stuck? We have tutors online 24/7 who can help you get unstuck.
A+ icon
Ask Expert Tutors You can ask You can ask You can ask (will expire )
Answers in as fast as 15 minutes
A+ icon
Ask Expert Tutors