168 himself and another public sector accountant key individual B as the

168 himself and another public sector accountant key

This preview shows page 182 - 184 out of 354 pages.

168 himself and another public sector accountant (key individual B) as the originators of the idea of GAAP/GFS harmonisation: “[Key individual B and I] had this realisation because as I began to learn more about GFS, I understood what they were trying to do and interestingly in my accounting career for many, many different, for a number of decades over many years, I personally had struggled with the accounting concepts that were part and parcel of the Australian GAAP. […] it would be fun to track GFS as it was, you know, as it was back when and accounting standards and just watch the harmonisation. [GAAP and GFS] are aligning anyway. And that’s what [key individual B and I] realised way back then.” Their idea changed the institutionalised practices of whole of government accounting in Australia, and arguably had some influence on an international level as well 45 . As is evident from Figure 6.2, the summary of the narrative in Chapters 7 and 8, the criteria other than ‘foreground discursive abilities’ did not all ow a definite identification of PEs. In the end, ‘foreground discursive abilities’ was identified as the critical criterion. Most of the other criteria were satisfied to a similar level and did not allow a distinction. The data analysis found, however, that the PEs’ use of foreground abilities was instrumental in the GAAP/GFS harmonisation agenda setting process. This criterion was also mostly congruent with the perceptions of the interviewees. While the interview data reflected the positions of the key individuals only partially, the interviewees who were most directly involved with the GAAP/GFS harmonisation agenda setting process referred to the same key individuals A, B, C and D. Other interviewees referred mostly to key individual C, whereas key individuals A and D were only mentioned in four interviews and key individual B was only mentioned by two interviewees. Three more interviewees referred to key individual A when prompted. The analysis of data suggests, however, that key individual A was 45 A number of interviewees referred to the role of Australians involved in the Australian GAAP/GFS harmonisation process in bringing this idea to institutions such as the IPSASB and the IMF. At the time of writing, the IPSASB, the IMF as well as the European Union are currently considering GAAP/GFS harmonisation (for an overview of the the current developments refer to Heiling et al. 2013).
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169 involved much earlier than key individual C and was even involved in the recruitment of key individual C to promote the project. Key individual C was the ‘public face’ of the project as he promoted it in a variety of positions. He was a State Secretary of Treasury, an FRC member, a member of the FRC’s nomination committee and the Chairperson of HoTARAC. Data from a number of interviews suggests that he was seen as the representation of Heads of Treasuries in this context, who were seen as one of the most important constituents in the GAAP/GFS harmonisation program.
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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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