Interviews could be used to address this limitation An overview of the review

Interviews could be used to address this limitation

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Interviews could be used to address this limitation. An overview of the review of these studies is provided in Appendix 3. 3.6 WHAT CONSTRUCT IS BEST SUITED TO INVESTIGATE THE GAAP/GFS HARMONISATION AGENDA SETTING PROCESS? This chapter reviewed traditional theories and models used to examine accounting agenda setting processes and concluded that they are focused on certain elements of the
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82 process, rather than offering a holistic, more sophisticated perspective. As a consequence, public policy models, theories and frameworks were reviewed. An overview can be found in Appendix 4. The reasons for not choosing models of RI, HI and the social construction framework are addressed above. AC and MS are appropriate candidates to examine the GAAP/GFS harmonisation agenda setting process. A number of reasons suggest that AC is an appropriate theory to investigate the GAAP/GFS harmonisation agenda setting process: It is a relatively advanced and developed theory of public policy processes. It considers the event from all levels (micro, macro and meso). It identifies and follows a clear epistemological perspective (social constructivism). It clearly identifies coalitions (interest groups) and their role in a public policy process. It also emphasises the role of critical institution. It covers the complete public policy process and could therefore be used to investigate the complete GAAP/GFS harmonisation program, not only the agenda setting process. There are, however, also a number of reasons against the use of AC: It emphasises/assumes exogenous factors as reasons for change. It does not consider the role of individual preferences, but only investigates aggregate preferences. The existence of coalitions is not necessarily applicable within an accounting standard setting context. Interest groups might not necessarily face opponents for their topic in the battle to push an item on an agenda. Instead, potential conflict might arise around other topics of other interest groups for a space on
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83 the agenda. Belief systems might, hence, not be an appropriate/important characteristic in the GAAP/GFS harmonisation agenda setting process. AC does not particularly focus on agenda setting. The advantages of MS are: It focuses, more than any other theory considered, on change, rather than continuity. It is specifically tailored to agenda setting, rather than whole public policy process. While it does not clarify its epistemological perspective, it provides theoretical assumptions for its elements, enabling explanatory rather than merely descriptive analysis of an agenda setting process. It focuses on a single event (acceptance on agenda) in the context of how this event is arrived at in ambiguous circumstances, rather than focusing on clear preferences irrespective of how they are derived (Zahariadis 1998, p. 437-438).
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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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