Objectivity and the role of history in the development and review of accounting standards

Abstract

Considers what role history plays in the US accounting standard‐setting process and how this role may be constrained by an emphasis on objectivity and an adherence to a positivistic view of bureaucratic decision making. Explores the role history could play in the development and review of accounting standards and, in particular, how history might contribute to pluralizing the past, problematizing the present and revisioning the future.

Citation

Young, J.J. and Mouck, T. (1996), "Objectivity and the role of history in the development and review of accounting standards", Accounting, Auditing & Accountability Journal, Vol. 9 No. 3, pp. 127-147. https://doi.org/10.1108/09513579610122036