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Conceptual frameworks of accounting: Some brief reflections on theory and practice

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  • Richard Macve

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  • Richard Macve, 2010. "Conceptual frameworks of accounting: Some brief reflections on theory and practice," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 303-308.
    • Handle: RePEc:taf:acctbr:v:40:y:2010:i:3:p:303-308
    DOI: 10.1080/00014788.2010.9663405
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    References listed on IDEAS

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    1. Katherine Schipper, 2010. "How can we measure the costs and benefits of changes in financial reporting standards?," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 309-327.
    2. Mathias Dewatripont, 1994. "Auditor professional judgement, implications for regulation and the law: discussion," ULB Institutional Repository 2013/9671, ULB -- Universite Libre de Bruxelles.
    3. Robert Bushman & Wayne Landsman, 2010. "The pros and cons of regulating corporate reporting: A critical review of the arguments," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 259-273.
    4. Michael Moran, 2010. "The political economy of regulation: Does it have any lessons for accounting research?," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 215-225.
    5. Ball, R & Brown, P, 1968. "Empirical Evaluation Of Accounting Income Numbers," Journal of Accounting Research, Wiley Blackwell, vol. 6(2), pages 159-178.
    6. Paul Boyle, 2010. "Discussion of ‘How do conceptual frameworks contribute to the quality of corporate reporting regulation?’," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 301-302.
    7. John Christensen, 2010. "Conceptual frameworks of accounting from an information perspective," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 287-299.
    8. Christian Leuz, 2010. "Different approaches to corporate reporting regulation: How jurisdictions differ and why," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 229-256.
    9. Power, Michael, 1996. "Making things auditable," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 289-315.
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    Cited by:

    1. Michael Bromwich & Richard Macve & Shyam Sunder, 2010. "Hicksian Income in the Conceptual Framework," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 348-376, September.
    2. Durocher, Sylvain & Georgiou, Omiros, 2022. "Framing accounting for goodwill: Intractable controversies between users and standard setters," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
    3. Mantzari, Elisavet & Georgiou, Omiros, 2019. "Ideological hegemony and consent to IFRS: Insights from practitioners in Greece," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 70-93.
    4. Richard Barker & Alan Teixeira, 2018. "Gaps in the IFRS Conceptual Framework," Accounting in Europe, Taylor & Francis Journals, vol. 15(2), pages 153-166, May.
    5. Macve, R.H., 2015. "Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China," The British Accounting Review, Elsevier, vol. 47(2), pages 124-141.
    6. Macve Richard, 2013. "“Trading Places”: A UK (and IFRS) Comment," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(1), pages 27-40, April.
    7. 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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