The pluralistic foundations of conceptual veiling

Julia Morley

LSE Research Online Documents on Economics from London School of Economics and Political Science, LSE Library

Abstract: The theoretical foundations of Karthik Ramanna's "Unreliable Accounts"are investigated, demonstrating the pluralistic approach which underlies his critique of the accountability and governance of the FASB. In particular, I highlight Ramanna's use of multiple units of analysis and theoretical frameworks in his arguments for the existence of conceptual veiling, but I question the extent to which extent Ramanna's account can be viewed as a generalisable causal explanation. Finally, avenues for future research are noted.

Keywords: accounting; regulation; theoretical pluralism (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Pages: 20 pages
Date: 2022-05-01
New Economics Papers: this item is included in nep-acc, nep-hpe and nep-ore
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Published in Accounting, Economics, and Law: A Convivium, 1, May, 2022, 12(2), pp. 191 - 210. ISSN: 2152-2820

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Persistent link: https://EconPapers.repec.org/RePEc:ehl:lserod:114359

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