Young, Joni J.; Mouck, Tom - In: Accounting, Auditing & Accountability Journal 9 (1996) 3, pp. 127-147
Considers what role history plays in the US accounting standard‐setting process and how this role may be constrained by an emphasis on objectivity and an adherence to a positivistic view of bureaucratic decision making. Explores the role history could play in the development and review of...