Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Justifications of accounting reliability
Stockholm University, Faculty of Social Sciences, Stockholm Business School.ORCID iD: 0000-0002-2719-8497
Stockholm University, Faculty of Social Sciences, Stockholm Business School.
2017 (English)Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

Accounting reliability is an issue that has been topical ever since IASB and FASB choose to recast reliability as faithful representation and simultaneously elevated it, alongside relevance, to be one of only two fundamental qualitative characteristics for financial information. These changes have, however, mainly been discussed in the academic discourse and almost exclusively on a conceptual level. Drawing on Boltanski and Thévenot (2006), this paper takes a different approach by analysing how reliability of accounting numbers is justified through a case study of the accounting and financial reporting process of a large and listed multinational company. We identify reliability justified in three orders of worth, which closely correspond to the “worlds” Boltanski and Thévenot (2006) label industrial, market and fame. The case company is organised roughly in line with these orders of worth and this may be the explanation for why we find surprisingly little in form of conflict between the different “worlds” (orders of worth). More importantly, the justifications of reliability we find do not fall along the lines of the debates in (or with) the IASB or FASB. In fact, reliability in terms of traditional verification played a negligible role in our case.

Place, publisher, year, edition, pages
2017.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:su:diva-162669OAI: oai:DiVA.org:su-162669DiVA, id: diva2:1268465
Conference
European Accounting Association Congress, Valencia, Spain, 10-12 May, 2017
Funder
Riksbankens Jubileumsfond, P2012-0274:1Available from: 2018-12-05 Created: 2018-12-05 Last updated: 2018-12-06Bibliographically approved

Open Access in DiVA

No full text in DiVA

Search in DiVA

By author/editor
Carrington, ThomasEklöv Alander, Gunilla
By organisation
Stockholm Business School
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
Total: 13 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf