disagreements between the UK government and the Accounting Standards Board (ASB). Closer investigation into this disagreement …. Demonstrates how accounting standard setting, in cases such as accounting for PFI, if only analysed at the technical level, misses … a range of social dynamics that are central to understanding the role of accounting in the development of society.  …

and social affairs. Although an increasing amount of interest is currently being taken in the role of accounting and …

Exposure Draft 49 Accounting for Identifiable Intangible Assets (ED49) as a case study of the strategies employed by lobbyists … in their attempt to influence the accounting standard setters. Previous studies on respondents′ submissions have ignored …

The lack of user response in written submissions on accounting standards has been noted in previous research. That lack … perspective, taking as a focus for the investigation the lobbying of the UK Accounting Standards Board in respect of the Operating …