Commentary: A proposal for theoretical models of stakeholder perceptions of a new financial reporting system

Sanjaya Kuruppu and Glen Lehman

Accounting forum, 2018, vol. 42, issue 2, 167-169

Abstract: This commentary explores the article by Fontes et al. published in this issue of Accounting Forum. They argue that the scope of IFRS continues to widen across the world, using a number of social science disciplines to discuss stakeholder perceptions of change. The commentary uses Hegel's Science of Logic to situate their arguments through four key theoretical approaches that are prominent in the accounting literature. Ultimately, this has the potential to position IASB frameworks in such a way as to challenge the economic and neoliberal logic on which modern accounting is based.

Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:eee:accfor:v:42:y:2018:i:2:p:167-169

DOI: 10.1016/j.accfor.2016.12.001

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