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

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  • Kuruppu, Sanjaya
  • Lehman, Glen

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.

Suggested Citation

  • Kuruppu, Sanjaya & Lehman, Glen, 2018. "Commentary: A proposal for theoretical models of stakeholder perceptions of a new financial reporting system," Accounting forum, Elsevier, vol. 42(2), pages 167-169.
    • Handle: RePEc:eee:accfor:v:42:y:2018:i:2:p:167-169
    DOI: 10.1016/j.accfor.2016.12.001
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    References listed on IDEAS

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    1. Rob Gray & Andrew Brennan & Jeff Malpas, 2014. "New accounts: Towards a reframing of social accounting," Accounting Forum, Taylor & Francis Journals, vol. 38(4), pages 258-273, December.
    2. Glen Lehman, 2010. "Interpretive accounting research," Accounting Forum, Taylor & Francis Journals, vol. 34(3-4), pages 231-235, September.
    3. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    4. Gray, Rob & Brennan, Andrew & Malpas, Jeff, 2014. "New accounts: Towards a reframing of social accounting," Accounting forum, Elsevier, vol. 38(4), pages 258-273.
    5. Richard Laughlin, 2010. "A comment on “Towards a paradigmatic foundation for accounting practice”," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(6), pages 759-763, August.
    6. Laughlin, Richard C., 1987. "Accounting systems in organisational contexts: A case for critical theory," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 479-502, August.
    7. Lehman, Glen, 2010. "Interpretive accounting research," Accounting forum, Elsevier, vol. 34(3), pages 231-235.
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