The Social Construction of Financial Statement Elements Under Private Finance Initiative Schemes.

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. (The full text of this publication is not available from this repository)

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Official URL
http://dx.doi.org/10.1108/09513570310482336

Abstract

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.

Item Type: Article
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: B.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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