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User involvement in the standard-setting process: A research note on the congruence of accountant and user perceptions of decision usefulness

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  • Harding, Noel
  • Mckinnon, Jill

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  • Harding, Noel & Mckinnon, Jill, 1997. "User involvement in the standard-setting process: A research note on the congruence of accountant and user perceptions of decision usefulness," Accounting, Organizations and Society, Elsevier, vol. 22(1), pages 55-67, January.
    • Handle: RePEc:eee:aosoci:v:22:y:1997:i:1:p:55-67
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    References listed on IDEAS

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    1. Carpenter, Brian & Dirsmith, Mark, 1993. "Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective," Accounting, Organizations and Society, Elsevier, vol. 18(1), pages 41-63, January.
    2. Willmott, Hugh, 1986. "Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K," Accounting, Organizations and Society, Elsevier, vol. 11(6), pages 555-580, October.
    3. Richardson, Alan J., 1988. "Accounting knowledge and professional privilege," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 381-396, June.
    4. Jeffrey S. Conant & Michael P. Mokwa & P. Rajan Varadarajan, 1990. "Strategic types, distinctive marketing competencies and organizational performance: A multiple measures‐based study," Strategic Management Journal, Wiley Blackwell, vol. 11(5), pages 365-383, September.
    5. Newman, Dp, 1981. "An Investigation Of The Distribution Of Power In The Apb And Fasb," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 247-262.
    6. Armstrong, Peter, 1985. "Changing management control strategies: The role of competition between accountancy and other organisational professions," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 129-148, April.
    7. Selto, Fh & Grove, Hd, 1982. "Voting Power Indexes And The Setting Of Financial Accounting Standards - Extensions," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 676-688.
    8. Richardson, Alan J., 1990. "Accounting knowledge and professional privilege: A replication and extension," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 499-501.
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    Cited by:

    1. Stenka, Renata & Jaworska, Sylvia, 2019. "The use of made-up users," Accounting, Organizations and Society, Elsevier, vol. 78(C).
    2. Zhang, Mao & Wang, Yiming & Zhao, Qifeng, 2020. "Does participating in the standards-setting process promote innovation? Evidence from China," China Economic Review, Elsevier, vol. 63(C).
    3. Bhimani, Alnoor & Bond, David & Sivabalan, Prabhu, 2019. "Does greater user representation lead to more user focused standards? An empirical investigation of IASB’s approach to standard setting," LSE Research Online Documents on Economics 91196, London School of Economics and Political Science, LSE Library.
    4. Noel Harding & Mingchuan Ren, 2007. "The importance in accounting of ambiguity tolerance at the national level," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 15(1), pages 6-24, January.
    5. Marius Gros & Daniel Worret, 2016. "Lobbying and Audit Regulation in the EU," Accounting in Europe, Taylor & Francis Journals, vol. 13(3), pages 381-403, September.
    6. Yong, Kevin Ow & Lim, Chu Yeong & Tan, Pearl, 2016. "Theory and practice of the proposed conceptual framework: Evidence from the field," Advances in accounting, Elsevier, vol. 35(C), pages 62-74.

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