Ändra sökning
RefereraExporteraLänk till posten
Permanent länk

Direktlänk
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
The Quirky Character Camouflaged in the Conceptual Framework: A study of the financial statement user
Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
2018 (Engelska)Doktorsavhandling, monografi (Övrigt vetenskapligt)
Abstract [en]

Much of accounting research implies that someone uses financial statements in making investment decisions, and assumes that the ones using the statements are financial analysts, investment bankers, fund managers, or the rational economic decision maker. However, these assumptions do not consider all potential investors, particularly those who have traditionally lacked access to information and technical savvy. However, there is a financial statement user lacking information access, who makes a brief, nearly camouflaged appearance in the financial reporting conceptual framework.

This dissertation explores the possibility of this other financial statement user, who is different from the usual taken for granted analyst or a rational economic decision maker. Conducting an historical study into the origins of regulated financial reporting in tandem with the development of the accounting profession, this dissertation locates the sites where financial reporting transforms and allows for different conceptualizations of the user.  This study of the financial statement user is a genealogy that utilizes a coproductionist approach, which considers the influence of the decision useful objective of financial reporting in tandem with the role of the accounting profession in the development of both regulated financial statements and the financial statement user. 

In the process of investigating this other financial statement user, this dissertation reveals how important the user is to accounting. Thus, this dissertation contributes not only to studies concerning the user and user primacy, but also to studies concerning the accounting profession, the financial reporting conceptual framework, and accounting principles. This other user, or the quirky character camouflaged in the conceptual framework, has greatly impacted the accounting profession, accounting concepts, the capital market, and a controversial accounting principle still in use today.

Ort, förlag, år, upplaga, sidor
Stockholm, Sweden: Stockholm Business School, Stockholm University , 2018. , s. 204
Nyckelord [en]
Accounting, Financial reporting, Financial reporting conceptual framework, Financial statement user, User primacy, Regulation, Accounting profession, Fair value accounting
Nationell ämneskategori
Företagsekonomi
Forskningsämne
företagsekonomi
Identifikatorer
URN: urn:nbn:se:su:diva-160812ISBN: 978-91-7797-480-2 (tryckt)ISBN: 978-91-7797-481-9 (digital)OAI: oai:DiVA.org:su-160812DiVA, id: diva2:1253881
Disputation
2018-11-23, Gröjersalenhus 3, Kräftriket Roslagsvägen 101, Stockholm, 13:00 (Engelska)
Opponent
Handledare
Tillgänglig från: 2018-10-30 Skapad: 2018-10-07 Senast uppdaterad: 2018-10-29Bibliografiskt granskad

Open Access i DiVA

The Quirky Character Camouflaged in the Conceptual Framework(1113 kB)61 nedladdningar
Filinformation
Filnamn FULLTEXT01.pdfFilstorlek 1113 kBChecksumma SHA-512
a68ffdae62a3af7ae2a148479faf1b6f4121664294b4ae5cb8b3cb951c95681d55cfc81e7bcc9baf580786b711ea64c7d41a1c311bd8b4726010b2cbd97b29a2
Typ fulltextMimetyp application/pdf

Sök vidare i DiVA

Av författaren/redaktören
Klemcke, Liesel
Av organisationen
Företagsekonomiska institutionen
Företagsekonomi

Sök vidare utanför DiVA

GoogleGoogle Scholar
Totalt: 61 nedladdningar
Antalet nedladdningar är summan av nedladdningar för alla fulltexter. Det kan inkludera t.ex tidigare versioner som nu inte längre är tillgängliga.

isbn
urn-nbn

Altmetricpoäng

isbn
urn-nbn
Totalt: 387 träffar
RefereraExporteraLänk till posten
Permanent länk

Direktlänk
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf