Rutherford, B.A. (2003) The Social Construction of Financial Statement Elements Under Private Finance Initiative Schemes. Accounting, Auditing & Accountability Journal, 16 (3). pp. 372-396. ISSN 0951-3574.
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An episode in the development of accounting for Private Finance Initiative (PFI) scheme transactions is explored from a social constructionist perspective. The “carrying” of meanings between sub-worlds of the financial accounting world through social processes, principally by means of the standard-setting body’s conceptual framework, is shown to be implicated in the social construction, maintenance and modification of accounting meanings. The social constructionist model is developed in several ways, some of which respond to particular characteristics of the financial accounting world.
|Uncontrolled keywords:||Accounting standards, Private finance, Social economics|
|Subjects:||H Social Sciences > HF Commerce > HF5601 Accounting|
|Divisions:||Faculties > Social Sciences > Kent Business School > Accounting and Finance|
|Depositing User:||Brian A Rutherford|
|Date Deposited:||05 Sep 2008 10:58|
|Last Modified:||14 Jan 2010 14:19|
|Resource URI:||http://kar.kent.ac.uk/id/eprint/5168 (The current URI for this page, for reference purposes)|
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