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Users' participation in the accounting standard-setting process: A theory-building study

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  • Durocher, Sylvain
  • Fortin, Anne
  • Cote, Louise

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  • Durocher, Sylvain & Fortin, Anne & Cote, Louise, 2007. "Users' participation in the accounting standard-setting process: A theory-building study," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 29-59.
    • Handle: RePEc:eee:aosoci:v:32:y:2007:i:1-2:p:29-59
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    References listed on IDEAS

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    1. Johnson, Steven B. & Solomons, David, 1984. "Institutional legitimacy and the FASB," Journal of Accounting and Public Policy, Elsevier, vol. 3(3), pages 165-183.
    2. Barry Turner, 1981. "Some practical aspects of qualitative data analysis: One way of organising the cognitive processes associated with the generation of grounded theory," Quality & Quantity: International Journal of Methodology, Springer, vol. 15(3), pages 225-247, June.
    3. Dechow, PM & Hutton, AP & Sloan, RG, 1996. "Economic consequences of accounting for stock-based compensation," Journal of Accounting Research, Wiley Blackwell, vol. 34, pages 1-20.
    4. Kelly, L, 1985. "Corporate-Management Lobbying On Fas No-8 - Some Further Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 619-632.
    5. Anthony Downs, 1957. "An Economic Theory of Political Action in a Democracy," Journal of Political Economy, University of Chicago Press, vol. 65(2), pages 135-135.
    6. Nancy Thorley Hill & Sandra Waller Shelton & Kevin T. Stevens, 2002. "Corporate Lobbying Behaviour on Accounting for Stock‐Based Compensation: Venue and Format Choices," Abacus, Accounting Foundation, University of Sydney, vol. 38(1), pages 78-90, February.
    7. Michael Power, 1992. "The politics of brand accounting in the United Kingdom," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 39-68.
    8. Elmuttassim Hussein, Mohamed & Edward Ketz, J., 1991. "Accounting standards-setting in the U.S.: An analysis of power and social exchange," Journal of Accounting and Public Policy, Elsevier, vol. 10(1), pages 59-81.
    9. Bachrach, Peter & Baratz, Morton S., 1962. "Two Faces of Power1," American Political Science Review, Cambridge University Press, vol. 56(4), pages 947-952, December.
    10. Cynthia Hardy, 1985. "The Nature Of Unobtrusive Power," Journal of Management Studies, Wiley Blackwell, vol. 22(4), pages 384-399, July.
    11. Dahl, Robert A., 1958. "A Critique of the Ruling Elite Model," American Political Science Review, Cambridge University Press, vol. 52(2), pages 463-469, June.
    12. Sutton, Timothy G., 1984. "Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 81-95, January.
    13. Brown, Pr, 1981. "A Descriptive Analysis Of Select Input Bases Of The Financial-Accounting-Standards-Board," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 232-246.
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