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Fair value accounting: epistemic commitment and resistance

Authors :
Warren Maroun
Wayne van Zijl
Source :
Accounting Forum. 46:215-240
Publication Year :
2021
Publisher :
Informa UK Limited, 2021.

Abstract

This study responds to calls for additional research on how accounting prescriptions are being operationalised with a specific focus on fair value accounting by individual practitioners. Detailed i...

Subjects

Subjects :
Epistemic commitment
business.industry
Accounting
Fair value
Accountability
Economics
Resistance (psychoanalysis)
International Financial Reporting Standards
Historical cost
business
Finance
Additional research

Details

ISSN :
14676303 and 01559982
Volume :
46
Database :
OpenAIRE
Journal :
Accounting Forum
Accession number :
edsair.doi...........ab590d1a1c3a2b06acaf4ed63de69996

Tools

Authors Abstract Subjects Details