The thesis also highlighted the political nature and identified a number of

The thesis also highlighted the political nature and

This preview shows page 300 - 303 out of 354 pages.

The thesis also highlighted the political nature and identified a number of deficiencies in the agenda setting process. While there is a body of literature that has considered these issues in accounting standard setting in general and, more specifically, public sector accounting standard setting (Barton 1999; Baskerville and Pont Newby 2002; McGregor 1999; Ryan and Dunstan 1999), there is little in the accounting agenda setting literature. Future research should, therefore, consider institutional influences on
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287 the accounting standard setting process. This includes a consideration of formal and informal aspects. Questions arising from the findings of this thesis include: Have the experiences of the GAAP/GFS harmonisation had any influence on accounting agenda setting in Australia and have they changed since the GAAP/GFS harmonisation project? How do current regulatory and formal arrangements influence accounting agenda setting? How should the regulatory institutional environment of accounting agenda and standard setting look like? What are informal institutions of the accounting agenda setting process and how do they influence this process? The case study also highlighted the role of the key individual and collective actors of agenda setting processes. Future research in this area could include investigations of: the identification and relative role and influence of key individual and collective actors in accounting agenda setting processes; the interrelationships between these actors; and the role of, and need for, political sophistication of participants in accounting agenda setting, in particular of PEs or Chairpersons. Another theme that has emerged from this research project is the role of discourse in accounting agenda setting processes. The application of the DASF to the GAAP/GFS harmonisation agenda setting process showed how the PEs were able to frame and tailor their arguments to the respective audiences to gain their support for the project. It also showed that failure among members of the FRC to sufficiently engage in the discourse about the project led to a strategic direction that was arguably issued prematurely.
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288 Future research of the role of discourse in standard setting could enable standard setters to safeguard against being ‘over - run’ by lobbyists. On the other hand, research in this area could be used to inform how policy makers can make use of discourse to initiate change in different institutional environments. Most of the above mentioned research suggestions would be addressed by an application of the DASF or elements of it. This thesis presents the development and a promising first application of the DASF. There is, however, scope for future research in the development of the DASF. The DASF presents an epistemologically and theoretically grounded framework that considers the main elements that have previously been identified as relevant to public policy change and agenda setting processes. The
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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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