The review further outlined the importance of data from interviews or

The review further outlined the importance of data

This preview shows page 66 - 69 out of 354 pages.

The review further outlined the importance of data from interviews or observations for investigations of agenda setting. A number of the studies reviewed in this chapter did not offer many insights into the more complex relationships or motivations of actors, many of which did not obtain interview data. While some studies noted the interests of collective actors, the interests and role of individual actors was often neglected. This neglect can partially be attributed to the constructs that were used, which failed to address the role of individuals. It c an also be attributed to the fact that individual’s actions and motivations are often much less documented, especially in the early stages of agenda setting which are mostly conducted in an informal arena. Interviews or observations are an important source of data for agenda setting investigations. A summary and overview of the findings with respect to the case studies reviewed in this chapter is provided in Appendix 2. In summary, the literature review confirms observations made by Ryan (1995) and Howieson (2009b), that there is: Only a limited body of accounting agenda setting literature; and a lack of sophisticated and holistic models, theories and frameworks used in the accounting agenda setting literature. In addition, the review found that these theories and models were sometimes superficially applied, resulting in descriptive, rather than analytical investigations. The variety of constructs used in the limited number of accounting agenda setting studies can be viewed as an indication of the immaturity of the research area. As a
Image of page 66
53 consequence, the next chapter reviews more developed constructs from the realm of public policy to identify a more holistic and sophisticated framework to investigate the GAAP/GFS harmonisation agenda setting process.
Image of page 67
54 CHAPTER 3 A REVIEW OF PUBLIC POLICY MODELS, THEORIES AND FRAMEWORKS 3.1 INTRODUCTION The review in Chapter 2 of literature of accounting agenda setting processes identified a lack of sophisticated, holistic and epistemologically and theoretically embedded framework, theories and models. The aim of this chapter is to identify a more advanced construct to examine and analyse the Australian GAAP/GFS harmonisation agenda setting process. One focus of the review in this chapter is the epistemological and theoretical embeddednes of the elements of the theories and models, including institutional considerations, which will allow for a deeper, more complete and explanatory analysis of the processes (Crotty 2003). A second focus is the consideration of institutional elements, which have been widely identified as significant elements in the processes of policy change or lack of change. A number of authors have advocated a consideration of institutional factors in explaining financial accounting change (Christensen and Parker 2010; Hopwood and Miller 1994; Hopwood 1992; Miller 1994; Potter 2005; Ryan 1995, 1998, 1999; Young 1994). In the broadest sense, institutional theories investigate the way institutions interact and affect society (Hall and Taylor 1996, p. 939). Scott (2005, p. 460) defines
Image of page 68
Image of page 69

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