Descriptions of key individual C and his role included a real activist strong

Descriptions of key individual c and his role

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Descriptions of key individual C and his role included “a real activist”, “strong minded, strong willed”, “he took a firm line”, “persistent”, or “[PE C] was leading the charge, and he was [HoT s’] trusted leader and coordinator”. As with all key individuals, he fulfilled all other characteristics criteria of a PE as summarised in Figure 6.1. He had a claim to hearing through a track record of showing expertise in public sector accounting and he was already recognised for having an ability to speak for others, and he was also in an authoritative decision-making position. His appointments confirm that he was politically versed and connected. Key individual C’s persistency was noted in intervie ws. One interviewee (AASB, Interview 23/02/2010) noted: “a lot of informal discussions had taken place [between key individual C and the AASB], but over a couple of years, there was no response from the Chair or the AASB. So [the FRC strategic direction] then became imperative.” Key individual C’s persistency can also be seen in other data. Once he got involved with GAAP/GFS harmonisation, he remained involved and promoted the project at numerous levels until his retirement in 2010. While key individuals A, B and D promoted the project at many events, were involved in the production of key documents and had also positions at the FRC and the AASB, their actions were not as obvious to others as those of key individual C.
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170 Even individuals closely involved in the GAAP/GFS harmonisation agenda setting process did not necessarily identify them as PEs. Perhaps key individual C was better remembered as he had a more high-profile position than key individuals A and D. He was a State Secretary of Treasury and perceived by many as representing HoTs throughout the GAAP/GFS agenda setting process. Key individuals A and D’s status as PEs, was, however, confirmed by interviewees in the core of the GAAP/GFS harmonisation agenda setting process and in the analysis of written documentation, including minutes of FRC meetings and Commonwealth Hansards and other relevant reports, as further elaborated in Chapter 8 and summarised in Appendix 9. Individual G’s promotion of GAAP/GFS harmonisation appeared to be confined to providing technical advice at Senate and Joint Committee Hearings during the GAAP/GFS harmonisation process and the provision of technical advice in relevant documents. There was no evidence that individual G was involved in the preparation of major documents promoting GAAP/GFS harmonisation. In addition, arguments advanced by individual G focused on potential benefits to the ABS, and technical aspects only. Individuals E and F were more visibly and actively involved in the coordination and communication of GAAP/GFS harmonisation than individuals B and G. They publicly promoted the project in the political arena, the FRC and the AASB. The data suggested, however, that their involvement was limited to strategic meetings ‘when it counted’, and two inter viewees suggested that this lobbying activity was initiated by key individuals A and B.
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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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