The summary of characteristics in Figure 62 demonstrated that despite the

The summary of characteristics in figure 62

This preview shows page 291 - 294 out of 354 pages.

The summary of characteristics in Figure 6.2 demonstrated that despite the development of operationalisable concrete characteristics, it was difficult to differentiate PEs from other promoters of the GAAP/GFS harmonisation program. It is not possible or desirable to identify a PE by a fixed number of characteristics. Some characteristics might weigh more than others depending on the circumstances and context of the processes under investigation. The identification of PEs is further complicated, as PEs might be ‘hidden’ and their actions not recorded and not obvious, even to observers of these events. For example, all interviewees mentioned Individual C (the ‘public face’ of GAAP/GFS harmonisation) as an influential person. Individual A whose status as a PE became evident only by a more in-depth analysis, was, however, mentioned by only
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278 four interviewees. The identification of PEs, therefore, remains to an extent dependent on the judgement of the researcher. An element of professional judgement by the researcher based on available data remained and was necessary to evaluate the importance of events, documents or activities. Quantitative assessments of participation are not necessarily appropriate. The application of the criteria and characteristics suggests a hierarchy of criteria. To coordinate and communicate a new policy idea as part of the ‘foreground discursive ability’ criterion, hav ing a claim to hearing and political connections or negotiation skills is a necessary pre-condition. In addition, the difficulties in the identification of PEs in the GAAP/GFS harmonisation agenda setting process showed that a number of individuals made significant contributions to the agenda setting process without being identified as PEs. This suggests that it may be more helpful to develop a set of criteria to identify a continuum of levels of initiation and activity, rather than classifying individual actors as PEs or not. On one end would be PEs in the traditional sense. These observations highlight the need for future research into the operationalisation of the identification of PEs and other important individual actors. Motivation of PEs PEs are identified as individuals that invested time and resources to further the project. The question arises why do PEs make these investments? MS assumes that PEs act “in the hope of a future return” (Kingdon 2011, p. 122), which could be personal interest, promotion of one’s own values or chan ging the shape of public policy, or because they are ‘policy groupies’ who enjoy being close to power or being part of the action (Kingdon 2011, p. 123). DI does not consider this aspect in detail.
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279 Interviewees were asked about their perceptions of the motivations of the PEs to push GAAP/GFS harmonisation. The interviews did not support any evidence that the PEs were motivated by personal gain. Two interviewees said that they did not know the PEs’ motivations. Most interviewees believed that the PEs t hought it ‘the right thing to do’.
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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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