This study adds to prior work on the production of accounting rules (Francis, 1987; Nobes, 1992; Brown and Feroz, 1992; Saemann, 1995; Pong and Whittington, 1996; Kwok and Sharp, 2005; Bhimani, 2008; Ramanna, 2008; Stenka and Taylor, 2010; Giner and Arce, 2012; Jorissen et al., 2012, 2013) by analysing the social psychology of...

This study seeks to explain the transnational shift towards fair value accounting after 1985 by analysing six standard setting projects in the areas of pensions, derivatives and non-financial liabilities. It supplies evidence about the factors driving the outcomes of individual fair value...

This study analyses the structural factors that led to the emergence of the dominant aspirational norm of ‘social impact reporting' in the social sector. While the results of this analysis are consistent with the existing literature on professionalisation and governmentality, they offer...

This paper develops a framework for assessing the ethical status of social impact bonds (SIBs). Drawing on evidence from SIBs addressing issues of recidivism, education, homelessness and healthcare in the UK and US, it extends existing work on the ethics of markets by Debra Satz (2010) for...