Agenda formation and the Financial Accounting Standards Board

"The objective of this dissertation was to improve our understanding of why some accounting issues emerge onto the FASB agenda. This necessary condition for the issuance of accounting standards has received no attention in the accounting literature. This paper employs a regulatory space metaphor (Hancher and Moran, 1989) as an organizing framework for seven studies of agenda formation. The use of the regulatory space metaphor recognizes the complexity of the standard-setting and agenda formation processes. The studies of agenda formation also form a basis for initial efforts to develop the theoretical contours of the regulatory space in which accounting standard-setting occurs. In particular, these studies suggest two ways to refocus our thinking about the standard-setting and agenda processes. (1) Accounting problems are not obvious. Accounting issues are interpreted as problems. (2) Agenda formation is not a simple yes/no decision. Agenda formation is a process in which the standard-setter may take many actions. These actions are at least partially the result of an assessment of ""appropriateness"" of action (March and Olsen, 1989) by the standard-setter."

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2011

Author dc:creator

• Young, Joni J.

Contributors dc:contributor

• Johnson, Orace

• Business Administration, Accounting

Statement dc:rights

• Copyright 1991 Young, Joni J.

Language dc:language

eng

Identifier

AAI9211052
(UMI)AAI9211052

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/21868