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The Pluralistic Foundations of Conceptual Veiling

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  • Morley Julia

    (Department of Accounting, The London School of Economics and Political Science, London, UK)

Abstract

The theoretical foundations of Karthik Ramanna’s “Unreliable Accounts” are investigated, demonstrating the pluralistic approach which underlies his critique of the accountability and governance of the FASB. In particular, I highlight Ramanna’s use of multiple units of analysis and theoretical frameworks in his arguments for the existence of conceptual veiling, but I question the extent to which extent Ramanna’s account can be viewed as a generalisable causal explanation. Finally, avenues for future research are noted.

Suggested Citation

  • Morley Julia, 2022. "The Pluralistic Foundations of Conceptual Veiling," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 12(2), pages 191-210, May.
    • Handle: RePEc:bpj:aelcon:v:12:y:2022:i:2:p:191-210:n:5
    DOI: 10.1515/ael-2021-0049
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    References listed on IDEAS

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    More about this item

    Keywords

    accounting; regulation; theoretical pluralism;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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