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Institutional reality, financial reporting and the rules of the game

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  • Mouck, Tom

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  • Mouck, Tom, 2004. "Institutional reality, financial reporting and the rules of the game," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 525-541.
    • Handle: RePEc:eee:aosoci:v:29:y:2004:i:5-6:p:525-541
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    References listed on IDEAS

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    1. Solomons, David, 1991. "A rejoinder," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 311-312.
    2. Shapiro, Brian P., 1997. "Objectivity, relativism, and truth in external financial reporting: What's really at stake in the disputes?," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 165-185, February.
    3. Hines, Ruth D., 1991. "The FASB's conceptual framework, financial accounting and the maintenance of the social world," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 313-331.
    4. Solomons, David, 1991. "Accounting and social change: A neutralist view," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 287-295.
    5. Tinker, Tony, 1991. "The accountant as partisan," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 297-310.
    6. Shapiro, B. P., 1998. "Toward a normative model of rational argumentation for critical accounting discussions," Accounting, Organizations and Society, Elsevier, vol. 23(7), pages 641-663, October.
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    Cited by:

    1. Graham, Cameron, 2008. "Fearful asymmetry: The consumption of accounting signs in the Algoma Steel pension bailout," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 756-782.
    2. Irvine, Helen, 2008. "The global institutionalization of financial reporting: The case of the United Arab Emirates," Accounting forum, Elsevier, vol. 32(2), pages 125-142.
    3. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.
    4. Bert Scholtens & Feng‐Ching Kang, 2013. "Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(2), pages 95-112, March.
    5. Okamoto, Noriaki, 2011. "Collective intentionality and aggressive earnings management: Developing Norman Macintosh's arguments in the debate over principles- versus rules-based accounting standards," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 236-242.
    6. Barker, Richard & Schulte, Sebastian, 2017. "Representing the market perspective: Fair value measurement for non-financial assets," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 55-67.
    7. Stenka, Renata & Jaworska, Sylvia, 2019. "The use of made-up users," Accounting, Organizations and Society, Elsevier, vol. 78(C).
    8. McKernan, John Francis, 2007. "Objectivity in accounting," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 155-180.
    9. Li, Changgui & Liu, Xiaowen & Hou, Zhiping & Li, Yongyi, 2023. "Retail investor attention and equity mispricing: The mediating role of earnings management," Finance Research Letters, Elsevier, vol. 53(C).
    10. Roberts, John & Wang, Timothy, 2019. "Faithful representation as an ‘objective mirage’: A Saussurean analysis of accounting and its participation in the financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
    11. Linsley, Philip M. & Shrives, Philip J., 2009. "Mary Douglas, risk and accounting failures," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 492-508.
    12. Raar, Jean, 2008. "A basic user utility preference to reduce uncertainty: A dissent to reporting and asset measurement," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(5), pages 785-804.

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