93 THEORETICAL CONCLUSIONS This section summarises the theoretical aspects of

93 theoretical conclusions this section summarises

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9.3 THEORETICAL CONCLUSIONS This section summarises the theoretical aspects of this thesis. This includes a review of the application of the criteria and characteristics that were derived to identify the PEs and the epistemic community of the GAAP/GFS harmonisation agenda setting process. This section also includes a discussion of the limitations of the DASF. The section concludes with a statement of the main contributions of the DASF.
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269 9.3.1 Summary of theoretical findings The main theoretical contribution of this thesis is the development and application of the Discursive Agenda Setting Framework (DASF), which was developed to address the limitations of existing constructs that have been used to examine agenda setting processes in accounting. The literature review focused on agenda setting studies in accounting from the mid-1990s. The models, theories and frameworks from these studies were assessed using elements that had previously been used to contrast and compare public policy constructs (Schlager 2007; Schlager and Blomquist 1996; Zahariadis 1998). The review identified the following limitations: a lack of ontological, epistemological and/or theoretical depth; a neglect of relevant elements of the agenda setting process, in particular o institutional factors; and o collective or individual actors and assumptions about influences on their behaviour. As a result of the review, the DASF was developed. It is based on Kingdon’s (2011) multiple streams (MS) framework and Schmidt’s (2008, 2010, 2011a, b) discursive institutionalism (DI). DI was added to MS to address its lack of institutional considerations. As neither MS nor DI include details about collective actors, the DASF was further supplemented with Haas’ (1992) concept of the epistemic community. The DASF is set within an epistemology which assumes that ‘r eality is a social construct. In this case, the ‘reality’ was the GAAP/GFS harmonisation agenda setting processes within an institutional background. MS, DI and the concept of epistemic communities all have characteristics of social constructionism and are, therefore, suited for this epistemological context. The epistemological and theoretical underpinnings guided the analysis and interpretation of the data and allowed, therefore, an in-depth
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270 consideration and explanation of the GAAP/GFS harmonisation agenda setting process, rather than a mere description. The DASF assumes that a historic institutional background is important for the consideration of public policy agenda setting. It assumes a critical juncture that influences this process. In the case of GAAP/GFS harmonisation it was argued that the project was furthered through the restructure from the CLERP reforms that increased the influence of Treasury over public sector accounting standard setting arrangements.
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  • Fall '13
  • Government, The Land, International Financial Reporting Standards, Financial Accounting Standards Board, Australian Accounting Standards Board, Snow

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