As a step to identify the most suitable theory to examine the GAAPGFS

As a step to identify the most suitable theory to

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As a step to identify the most suitable theory to examine the GAAP/GFS harmonisation agenda process, this chapter reviews the constructs (models, theories and frameworks 6 ) that have been used to explain agenda setting processes in prior accounting studies. After the discussion of each construct, the contents of the relevant studies are also briefly reviewed. Most of the studies are case studies. A comparison of the cases is often difficult, as the cases are typically selected due to their uniqueness. However, with a growing number of investigations of agenda setting processes, patterns might emerge and further contribute to the development of agenda setting theory. In addition, the review of the case studies might provide valuable information about the strengths and weaknesses of past experiences and so inform accounting agenda setting practices. Ryan (1995) identified a lack of institutional consideration in studies examining accounting agenda setting. Since then, there have, however, only been few accounting agenda setting studies. Howieson (2009b) has reviewed these published studies until 2009 and identified a lack of sophisticated theories and models that capture the complexities of financial accounting agenda setting processes. This review was based on Robinson’s (2000) categorisation of public policy models, theories and frameworks in accordance of their focus. Robinson identified four types of constructs that are widely used in agenda formation research: actor-centred; problem-centred; 6 There is some discussion about what constitutes a public policy frameworks, theory or model (for more details refer to Kay 2005, Ostrom 2007 or Kingdon 2011). This discussion is outside the scope of this thesis and the word ‘construct’ is used as an overarching term.
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19 non-decision; and exogenous constructs. Robinson’s structure is also used in this thesis to order its literature review. The categories and the constructs allocated to each category are explained in Figure 2.1. Figure 2.1: Summary of Constructs of Agenda Setting Category Definition Model Actor-centred The agenda is set either by the actions of actors within the core decision making process (i.e., insiders) or by those outside via the application of pressure for political change Agenda building framework (Cobb and Elder 1972; Cobb, Ross and Ross 1976) Regulatory space (Hancher and Moran 1989) Problem-centred The agenda is set by the evolution of a problem, which demands some form of response. Accounting Cycles Non-decision making Patterns of agenda setting reflect insights from theories of non-decision making Three dimensions of power (Lukes 1974) Exogenous frameworks Advocacy coalition framework (Sabatier and Jenkins-Smith 1988) Multiple streams framework (Kingdon 1984) The first three categories are considered in this chapter. The ‘newer generation’ of more sophisticated public policy constructs are reviewed in Chapter 3.
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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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