1 Summary of Constructs of Agenda Setting 19 Figure 22 Three Approaches of

1 summary of constructs of agenda setting 19 figure

This preview shows page 9 - 12 out of 354 pages.

Figure 2.1: Summary of Constructs of Agenda Setting ............................................ 19 Figure 2.2: Three Approaches of Agenda Building .................................................. 24 Figure 2.3: Summary ‘Three Approaches of Agenda Building’ ............................... 25 Figure 2.4: Summary ‘Regulatory Space’ ................................................................. 34 Figure 2.5: Summary ‘Accounting Cycles’ ............................................................... 41 Figure 2.6: Summary ‘Three Dimensions of Power’ ................................................ 48 Figure 3.1: A Framework for Institutional Analysis ................................................. 60 Figure 3.2: Summary ‘Rational Institutionalism’ ...................................................... 62 Figure 3.3: Summary ‘Historical Institutionalism’ ................................................... 64 Figure 3.4: Summary ‘Social Construction Framework’ .......................................... 68 Figure 3.5: Summary ‘Advocacy Coalition Framework’ .......................................... 71 Figure 3.6: Summary ‘Multiple Streams Framework’ .............................................. 76 Figure 4.1: Extended Typology of Types of Ideas and Their Effects on Policy Making .................................................................................................... 89 Figure 4.2: Discursive Institutionalism ..................................................................... 92 Figure 4.3: A Model of Institutional Change ............................................................ 95 Figure 4.4: Adjusted Typology of Ideas .................................................................. 108 Figure 4.5: Summary DASF ................................................................................. 113 Figure 4.6: The Discursive Agenda Setting Framework DASF .............................. 114 Figure 5.1: Boundaries of the Case ......................................................................... 130 Figure 5.2: Criteria for Judging Quality of Quantitative Versus Qualitative Research ................................................................................................ 131 Figure 5.3: Tools Used to Ensure the Quality of the Research Project in this ............. Thesis .................................................................................................... 138 Figure 5.4: Interviews .............................................................................................. 142 Figure 5.5: Documents Identified as Relevant ........................................................ 146 Figure 5.6: Choice and Application of Analytical Instruments ............................... 150 Figure 6.1: Criteria to Identify PEs of the GAAP/GFS Harmonisation Agenda Setting Process ...................................................................................... 161 Figure 6.2: Key Individuals in the GAAP/GFS Harmonisation Agenda Setting Process .................................................................................................. 163
Image of page 9
ix Figure 7.1: The Discursive Agenda Setting Framework DASF .............................. 174 Figure 7.2: Chronology GAAP/GFS Harmonisation 1991-1999 ............................ 176 Figure 7.3: Consolidated Reports by Australian Jurisdictions for the Financial Year 1999-2000 ............................................................................................. 181 Figure 7.4: Accounting Standards Arrangement pre CLERP Restructures ............ 191 Figure 8.1: Chronology GAAP/GFS Harmonisation 2000-2003 ............................ 204 Figure 8.2: Extended Typology of Types of Ideas in the GAAP/GFS Harmonisation Program ................................................................................................. 209
Image of page 10
x LIST OF ACRONYMS AND ABBREVIATIONS AARF Australian Accounting Research Foundation AAS Australian Accounting Standard (pre 2000) AASB Australian Accounting Standard (post 2000) AASB Australian Accounting Standards Board ABS Australian Bureau of Statistics AC Advocacy Coalition Framework ACAG Australasian Council of Auditors-General AICPA American Institute of Certified Public Accountants ANAO Australian National Audit Office ASB Accounting Standards Board (UK) ASC Accounting Standards Committee ASX Australian Stock Exchange BEFR Budget Estimates and Framework Review CLERP Corporate Economic and Legal Reform Program DASF Discursive Agenda Setting Framework DI Discursive Institutionalism EITF Emerging Issues Task Force EU European Union FASB Financial Accounting Standards Board FRC Financial Reporting Council GAAP Generally Accepted Accounting Principles GFS Government Finance Statistics HI Historical Institutionalism HoTs Heads of Treasury HoTARAC Heads of Treasury Accounting and Reporting Advisory Committee IASB International Accounting Standards Board IAD Institutional Analysis and Development Framework IFAC International Financial Accounting Committee IFRS International Financial Reporting Standards IPSASB
Image of page 11
Image of page 12

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