Social analyses of accounting institutions: Economic value, accounting representation and the conceptual framework

Robson, Keith 1999. Social analyses of accounting institutions: Economic value, accounting representation and the conceptual framework. Critical Perspectives On Accounting 10 (5) , pp. 615-629. 10.1006/cpac.1999.0347

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Abstract

The paper is a commentary on Bryer's article “A Marxist Critique of the FASB's Conceptual Framework”; the commentary is divided into three main sections. The first section begins by addressing the changing relationships between accounting and economics and, more specifically, the ideas of economic value and accounting representation (often called “representational faithfulness”, see Bryer, p. 582) that underlie Bryer's concerns with the FASB project. The second section considers the role of the FASB conceptual framework project in order to address the different ways that the “impact” of the FASB's Conceptual Framework project upon accounting practices can be considered. Several of the existing studies of this project that consider its purpose in social and political terms are reviewed. This is not to suggest that the FASB's work has had @9pno@2p effects, but rather that its consequences might be thought of in institutional and political terms. In the final section some of the specifics of Bryer's Marxist analysis are addressed. In particular the relationship between Marxian analysis and accounting change is considered.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Publisher:	Elsevier
ISSN:	1045-2354
Last Modified:	25 Jun 2017 04:24
URI:	https://orca.cardiff.ac.uk/id/eprint/52128

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