ONTOLOGICAL AND EPISTEMOLOGICAL CONSIDERATIONS 117 53 AN INTERPRETIVE

Ontological and epistemological considerations 117 53

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ONTOLOGICAL AND EPISTEMOLOGICAL CONSIDERATIONS ...... 117 5.3 AN INTERPRETIVE QUALITATIVE HISTORIC CASE STUDY JUSTIFICATION AND CLARIFICATION OF TERMINOLOGY ........... 120 5.3.1 What is case study method and research design? ..................................... 120 5.3.2 Historiography and histories in accounting .............................................. 122 5.4 CASE STUDY METHODOLOGY ............................................................. 126 5.4.1 Defining the case study ............................................................................. 127 5.4.2 Ensuring the quality of the research project ............................................. 130 5.5 DATA ........................................................................................................... 138 5.5.1 Data collection: Semi-structured in-depth interviews ............................. 139 5.5.2 Data collection: Archival records and other documents .......................... 145 5.5.3 Data analysis ............................................................................................. 148 5.5.4 Presentation and interpretation of data and findings ................................ 155 5.6 SUMMARY ................................................................................................. 156
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v CHAPTER 6 THE POLICY ENTREPRENEURS OF THE GAAP/GFS HARMONISATION AGENDA SETTING PROCESS ................... 158 CHAPTER 7 THE CONSTRUCTION OF GAAP/GFS HARMONISATION AS A POLICY SOLUTION ....................................................................... 172 7.1 INTRODUCTION ........................................................................................ 172 7.2 THE STATE OF PUBLIC SECTOR ACCOUNTING, THE IDENTIFICATION OF PROBLEMS AND THEIR ASSOCIATION WITH GAAP/GFS REPORTING ........................................................................... 176 7.2.1 Assumptions in the policy debate: paradigms and public sentiment ........ 176 7.2.2 Problems of public sector accounting (including budgeting) from 1991 to 2000 .......................................................................................................... 179 7.2.2.1 The governmental agenda from 1991 to 2000 .................................. 180 7.2.2.2 The standard setting agenda from 1996-2002 ................................... 186 7.2.2.3 Discussion of GAAP and GFS related issues outside the governmental and accounting standard setting agendas before 1999 ...................... 188 7.2.2.4 Problems of public sector accounting summarised ........................... 189 7.2.3 A critical moment and changes in the organisational institutional environment .............................................................................................. 190 7.3 THE IDEA OF ‘GAAP/GFS HARMONISATION’ .................................... 195 7.4 SUMMARY AND CONCLUSION ............................................................. 199
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vi CHAPTER 8 TRANSLATING THE IDEA OF GAAP/GFS HARMONISATION INTO REALITY ............................................................................... 202 8.1 INTRODUCTION ........................................................................................ 202 8.2 THE SUBSTANCE AND SUCCESS FACTORS OF GAAP/GFS HARMONISATION .................................................................................... 205 8.2.1 Cognitive aspects and technical feasibility ............................................... 205 8.2.2 Normative aspects and value acceptance .................................................. 207 8.2.3 Further criteria for the survival of GAAP/GFS harmonisation ................ 209 8.3 COORDINATION AND COMMUNICATION AND THE CREATION OF A NEW EPISTEMIC COMMUNITY ......................................................... 210 8.3.1 Commonwealth Department of Treasury (Treasury) and Department of Finance and Deregulation (Finance) ......................................................... 213 8.3.2 Heads of Treasuries .................................................................................. 216 8.3.3 The Australian National Audit Office and the Australasian Council of Auditors-General ...................................................................................... 222 8.3.4 Australian Bureau of Statistics ................................................................. 225 8.3.5 Political actors ........................................................................................... 228 8.3.6 Summary ................................................................................................... 235 8.4 COMMUNICATION AND COORDINATION AT THE AASB .............. 236 8.5 COMMUNICATION AND COORDINATION AT THE FRC AND A WINDOW OF OPPORTUNITY ................................................................. 240 8.6 SUMMARY AND CONCLUSION ............................................................. 249
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vii CHAPTER 9 ASSESSMENT OF THE RESEARCH PROJECT AND A FUTURE RESEARCH AGENDA .................................................................... 252 9.1 OVERVIEW AND GENERAL RESEARCH OBJECTIVE ....................... 252 9.2 CONCLUSIONS FROM THE CASE STUDY OF THE GAAP/GFS HARMONISATION AGENDA SETTING PROCESS IN AUSTRALIA . 253 9.2.1 Summary of main findings ....................................................................... 253 9.2.2 Implications for accounting agenda setting processes .............................. 261 9.2.3 Boundaries and limitations of the case study research ............................. 267 9.3 THEORETICAL CONCLUSIONS ............................................................. 268 9.3.1 Summary of theoretical findings ............................................................... 269 9.3.1.1 Policy Entrepreneurs in the GAAP/GFS harmonisation agenda setting process A special consideration ..................................................... 272 9.3.1.2 The epistemic community of the GAAP/GFS harmonisation agenda setting process A review ................................................................ 280 9.3.2 Contributions of the DASF ....................................................................... 283 9.4 A CALL FOR RESEARCH ......................................................................... 286
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viii LIST OF FIGURES Figure 2.1:
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  • Government, The Land, International Financial Reporting Standards, Financial Accounting Standards Board, Australian Accounting Standards Board, Snow

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