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The pluralistic foundations of conceptual veiling

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  • Morley, Julia

Abstract

The theoretical foundations of Karthik Ramanna's "Unreliable Accounts"are investigated, demonstrating the pluralistic approach which underlies his critique of the accountability and governance of the FASB. In particular, I highlight Ramanna's use of multiple units of analysis and theoretical frameworks in his arguments for the existence of conceptual veiling, but I question the extent to which extent Ramanna's account can be viewed as a generalisable causal explanation. Finally, avenues for future research are noted.

Suggested Citation

  • Morley, Julia, 2022. "The pluralistic foundations of conceptual veiling," LSE Research Online Documents on Economics 114359, London School of Economics and Political Science, LSE Library.
    • Handle: RePEc:ehl:lserod:114359
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    File URL: http://eprints.lse.ac.uk/114359/
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    Keywords

    accounting; regulation; theoretical pluralism;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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