But as some important participants of the GAAPGFS harmonisation agenda setting

But as some important participants of the gaapgfs

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address these matters were data triangulation and achieving theoretical saturation. But as some important participants of the GAAP/GFS harmonisation agenda setting process did not participate in this research project, this criticism has to be recognised and stated. The third limitation arises out of the use of the abductive, deductive and inductive approach to theory. As it is not ‘purely’ inductive, the theory is not testable in hypotheses. On the other side, as it is n ot ‘purely’ deductive, the research is guided, and hence, tainted by the theory, which influences the findings. The objective is the development of the DASF and the in-depth investigation of the GAAP/GFS harmonisation agenda setting process. It is not testing a theory or developing a completely new theoretical perspective. Mitigating factors are a clear statement of these circumstances and ensuring that the construct does not limit emerging issues (Ahrens and Dent 1988). The chapter identified the boundaries of the case and how they are linked to the research questions. It also presented how technical instruments and techniques are applied to ensure that the data is appropriately linked to the research questions by using NVivo as a technical instrument, utilising an iterative abductive, deductive and inductive theoretical strategy to guide the analysis, and applying a three stage coding process as an analytical technique.
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158 CHAPTER 6 THE POLICY ENTREPRENEURS OF THE GAAP/GFS HARMONISATION AGENDA SETTING PROCESS During the application of the discursive agenda setting framework (DASF) to the GAAP/GFS harmonisation agenda setting process it became apparent that the identification of the policy entrepreneurs (PEs), was not straight forward. The main challenge was to differentiate PEs from general promoters or other interested individuals. The analysis of the data showed that individual actors played different roles at different times with different levels of influence. If the PEs are to be distinguished from other actors, then clear criteria have to be established to do so. As a result, this chapter discusses the identification and role of the PEs before the presentation of the case study findings, so as to ensure an uninterrupted narrative in Chapters 7 and 8. PEs are boundedly rational individuals which means that they make decisions under uncertainty. This can lead to situations where a policy idea will emerge before problems have been rationally identified and considered and sometimes PEs look for problems to justify their policy idea (Boscarino 2009) . PEs are defined by “their willingness to invest their resources time, energy, reputation, and sometimes money in the hope of a future return” (Kingdon 2011, p. 180). In this case, the future return was assumed to be their preferred policy solution of a GAAP/GFS harmonised accounting standard. A summary of the common functions of PEs was provided by Roberts and King (1991, p. 148). PEs: “advocate new ideas and develop proposals (Kingdon 1984; Polsby 1984; Walker 1981); define and reframe problems (Cobb and Elder 1972; Kingdon 1984; Polsby 1984); specify policy alternatives (Cobb and Elder 1972; Kingdon 1984; Walker 1981);
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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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