The Pluralistic Foundations of Conceptual Veiling

Morley Julia ()
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Morley Julia: Department of Accounting, The London School of Economics and Political Science, London, UK

Accounting, Economics, and Law: A Convivium, 2022, vol. 12, issue 2, 191-210

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 M48 (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1515/ael-2021-0049

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