Non linear Perspective on institutions Unstable Autonomous Facilitate action

Non linear perspective on institutions unstable

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Non-linear Perspective on institutions Unstable Autonomous Facilitate action Relationship structure versus agency Prevalence of agentic focus, structures influence but can also facilitate change Perspective on actors Boundedly rational choice Unclear preferences Sentient (thinking and speaking) Considers individual and collective actors Level of agency of actors Medium to high: Structures not necessarily limiting, but also enabling; Specifically allows for reflection and learning effects of actors Relationship between agency and structure/institutions Constantly linking structure and agency, recognising existing institutions and structures, but not viewing them as limiting, but enabling. Focus on agency Are underlying theoretical assumptions compatible with epistemological outlook? Yes Suited for qualitative case study research? Yes Figure 4.6 shows the proposed theoretical framework for analysing and explaining the GAAP/GFS harmonisation agenda setting process. MS elements are written in black, DI elements are written in blue and discursive.
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114 Figure 4.6: The Discursive Agenda Setting Framework DASF 4.7 SUMMARY AND CONCLUSION This chapter has discussed the appropriateness and suitability of supplementing MS with DI to address the lack of institutional considerations in MS. In addition, the chapter developed an integrated construct to analyse and explain the GAAP/GFS harmonisation agenda setting process. DI provides an institutional background for MS’ elements of ideas and PEs. In addition, it explains the link between an idea and how it is translated into reality through Politics Communication (interactive dimension of discourse) Problems Alternatives Policy Coordination (interactive dimension of discourse) Successful idea (substantive dimension of discourse) HI background (Underlying cognitive and normative assumptions Policy entrepreneurs as sentient agents Policy community as epistemic community Window of opportunity
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115 discourse. Here, MS’ analytical distinction between the three streams of problems, policy and politics offers additional clarity and explanatory power than would be available from DI alone. In addition, MS’ emphasis on alternatives allows a more complete consideration of the agenda setting process than DI. Lastly, MS provides a focus on ‘micro’ elements, such as the success factors of an idea or the characteristics of PEs, which might prove helpful in the consideration of an agenda setting process in an accounting standard setting context. The review of the literature encouraged the development and use of an integrated MS and DI theoretical framework. Another component of the DASF is the concept of the epistemic community that is grounded firmly in a social constructivist epistemology. It provides a better theoretical basis to investigate collective actors than would be available under MS and DI alone.
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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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