Some Historical Reflections on “Have Academics and the Standard Setters Traded Places”

Zeff Stephen A. ()
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Zeff Stephen A.: Rice University

Accounting, Economics, and Law: A Convivium, 2013, vol. 4, issue 1, 41-48

Abstract: This is an attempt, albeit brief, to provide some historical observations on the hypothesis in Jonathan Glover’s article that U.S. academics and standard setters have at some point swapped postures with respect to oughtness and descriptive generalization – that is, as between normativism and positivism.

Keywords: accounting regulation; accounting theory; accounting academics; standard setting (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1515/ael-2013-0028

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