IDEAS home Printed from https://ideas.repec.org/a/taf/acceur/v16y2019i3p256-289.html
   My bibliography  Save this article

The Conceptual Framework – A ‘Long and Winding Road’ …

Author

Listed:
  • Ian Dennis

Abstract

Understanding the conceptual framework (CF) assists in understanding the issues in its construction. Existing characterisations of the CF as a theory of accounting and as the outcome of a political process are examined and found not to identify essential characteristics or have different interpretations. Recent work on the CF that identifies essential characteristics finds that the CF is something that identifies what is wanted from financial reporting. The paper also identifies issues that arise in constructing it. Various attempts to deal with these issues by those who construct CFs are examined. They are re-described in the light of a better understanding of the nature of a CF. The paper concludes that progress in constructing a future CF will only be made if the nature of the CF is grasped and issues that need to be dealt with, given the new characterisation, are confronted head-on.

Suggested Citation

  • Ian Dennis, 2019. "The Conceptual Framework – A ‘Long and Winding Road’ …," Accounting in Europe, Taylor & Francis Journals, vol. 16(3), pages 256-289, September.
    • Handle: RePEc:taf:acceur:v:16:y:2019:i:3:p:256-289
    DOI: 10.1080/17449480.2019.1624925
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/17449480.2019.1624925
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/17449480.2019.1624925?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:acceur:v:16:y:2019:i:3:p:256-289. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAIE20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.