2011年2月
Collective intentionality and aggressive earnings management: Developing Norman Macintosh's arguments in the debate over principles- versus rules-based accounting standards
Critical Perspectives on Accounting
- 巻
- 22
- 号
- 2
- 開始ページ
- 236
- 終了ページ
- 242
- 記述言語
- 英語
- 掲載種別
- 研究論文(学術雑誌)
- DOI
- 10.1016/j.cpa.2010.06.012
The purpose of this paper is two-fold. First, the author considers Norman Macintosh's recent arguments regarding the " bullshit" prevalent in accounting, and explicates the crux of problems raised in disputes concerning corporate aggressive earnings management. Second, the author suggests a theoretical and institutional framework to reconcile the disputes by applying implications from the Searlean theory of collective intentionality. To these ends, this paper draws mainly on related philosophical investigations, and attempts to shed new light on the present debate over principles- versus rules-based accounting standards and aggressive earnings management. Based on a theoretical analysis, this paper concludes by supporting principles-based accounting standards accompanied by the true and fair override provisions. © 2010 Elsevier Ltd.
- ID情報
-
- DOI : 10.1016/j.cpa.2010.06.012
- ISSN : 1045-2354
- ISSN : 1095-9955
- ORCIDのPut Code : 67799051
- SCOPUS ID : 79951554186