requirements only part of the story for GAAPGFS harmonisation Does not explain

Requirements only part of the story for gaapgfs

This preview shows page 306 - 309 out of 354 pages.

requirements (only part of the story for GAAP/GFS harmonisation) Does not explain motivations of key players Weetman (2001) AAAJ Lobbying activity relating to development of FRS 3 Reporting of Financial Performance , between FRED 1 and FRS 3 Three dimensions of power (Lukes 1974) Written primary sources (=limitation) Consideration of non-action Consideration of both micro and macro level Consideration of non-action potentially useful model to explain alternatives that were not actioned (e.g. pure GFS or GAAP models, other public sector issues, such as control?) Limitation of consideration to phase between ED and standard Limitation of consideration of only written documents No change does not necessarily mean no consideration
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293 Appendix 3: Summary of accounting agenda setting studies Garbage can model and multiple streams Study Subject Theoretical framework Methods Main findings Contribution Limitations Additional relevance to the thesis Mezias and Scarsellett a (1994) FASB decision agenda 1972 1990 Organized anarchy (Thompson 1967) Review of internal FASB documents “reports of Board meeting agenda decisions” from January 1978 to April 1990 35 Interviews with individuals representing the FASB, its staff and constituents Empirical findings: (refer to text) Theoretical findings: Identification of FASB Board as organised anarchy First agenda setting study to apply concept of organized anarchies (Thompson 1967) Silent on process by which interviewees were identified and selected Superficial application of theoretical framework Ryan (1998) AAAJ Introduction of accrual accounting in the Australian public sector from 1976 to 1996 Three approaches to agenda building (Cobb and Elder 1972) MS (Kingdon 1984) Primary sources, such as government reports and minutes of meetings Empirical findings: (refer to text) Theoretical findings: Although not explicitly stated, but inside access approach was used by policy entrepreneurs Confirmation of MS’ concept of o primeval soup o policy entrepreneurs o coupling of different streams One of the first applications of more sophisticated public policy model in context of accounting agenda formation Thorough documentation of agenda formation process of introduction of accrual accounting in the Australian public sector Descriptive, superficial application ex-post, rather than ex-ante lack of consideration of epistemological and theoretical underpinnings potentially contradictive combination of three approaches of agenda building with MS Application of MS Consideration of agenda formation process in public sector accounting process For highly technical issues, inside access approach might be useful
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294 APPENDIX 4 : Summary of public policy theories and models Epistemological perspective Cause of change Type of change Change progression Perspective on institutions Motivations of actors Level of agency Relationship between agency and structure/instituti ons Compatibility of theoretical assumptions with epistemology Suited for qualitative case study research?
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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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