Political Aspects of Financial Accounting Standard Setting in the USA

Timothy J. Fogarty (Case Western Reserve University, Cleveland, Ohio, USA)
Mohamed E.A. Hussein (University of Connecticut, Storrs, Connecticut, USA)
J. Edward Ketz (Pennsylvania State University, University Park, Pennysylvania, USA)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Publication date: 1 December 1994


Discussion about the actual nature of political action is unusual in the literature about the Financial Accounting Standards Board (FASB). Examines the treatment of politics in the US standard setting context and this analysis results in the conclusion that despite widespread recognition that standard setting is political, what this means is greatly underappreciated. Moving knowledge about financial accounting policy towards a more adequate realization of its political nature is furthered by a discussion of the roles of power, ideology and rhetoric.



Fogarty, T., Hussein, M. and Ketz, J. (1994), "Political Aspects of Financial Accounting Standard Setting in the USA", Accounting, Auditing & Accountability Journal, Vol. 7 No. 4, pp. 24-46. https://doi.org/10.1108/09513579410069830

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Copyright © 1994, MCB UP Limited

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