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Objectivity, relativism, and truth in external financial reporting: What's really at stake in the disputes?

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  • Shapiro, Brian P.

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  • Shapiro, Brian P., 1997. "Objectivity, relativism, and truth in external financial reporting: What's really at stake in the disputes?," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 165-185, February.
    • Handle: RePEc:eee:aosoci:v:22:y:1997:i:2:p:165-185
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    Cited by:

    1. Davison, Jane, 2011. "Paratextual framing of the annual report: Liminal literary conventions and visual devices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 118-134.
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    3. Lehman, Glen, 2013. "Critical reflections on Laughlin's middle range research approach: Language not mysterious?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 211-224.
    4. Himick, Darlene & Brivot, Marion & Henri, Jean-François, 2016. "An ethical perspective on accounting standard setting: Professional and lay-experts’ contribution to GASB’s Pension Project," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 22-38.
    5. Gårseth-Nesbakk, Levi, 2011. "Accrual accounting representations in the public sector—A case of autopoiesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 247-258.
    6. Gundelach, Henrik & Nielsen, Bo Bernhard, 2023. "Subsidiary performance measurement in international business research: A systematic review and future directions," Journal of Business Research, Elsevier, vol. 169(C).
    7. David Alexander & Simon Archer, 2003. "On economic reality, representational faithfulness and the ‘true and fair override’," Accounting and Business Research, Taylor & Francis Journals, vol. 33(1), pages 3-17.
    8. Bayou, Mohamed E. & Reinstein, Alan & Williams, Paul F., 2011. "To tell the truth: A discussion of issues concerning truth and ethics in accounting," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 109-124, February.
    9. Roberts, John & Wang, Timothy, 2019. "Faithful representation as an ‘objective mirage’: A Saussurean analysis of accounting and its participation in the financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
    10. Shapiro, B. P., 1998. "Toward a normative model of rational argumentation for critical accounting discussions," Accounting, Organizations and Society, Elsevier, vol. 23(7), pages 641-663, October.
    11. Lehman, Glen, 2010. "Interpretive accounting research," Accounting forum, Elsevier, vol. 34(3), pages 231-235.
    12. El-Tawy, Nevine & Tollington, Tony, 2013. "Some thoughts on the recognition of assets, notably in respect of intangible assets," Accounting forum, Elsevier, vol. 37(1), pages 67-80.
    13. Lehman, Glen, 2010. "Perspectives on accounting, commonalities & the public sphere," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 724-738.
    14. Noël, Christine & Ayayi, Ayi Gavriel & Blum, Véronique, 2010. "The European Union's accounting policy analyzed from an ethical perspective: The case of petroleum resources, prospecting and evaluation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 329-341.
    15. Corbella, Silvano & Florio, Cristina, 2010. "Issues arising for accounting harmonization: The case of stock options in Italy," Accounting forum, Elsevier, vol. 34(3), pages 184-195.
    16. Barker, Richard & Schulte, Sebastian, 2017. "Representing the market perspective: Fair value measurement for non-financial assets," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 55-67.
    17. Davison, Jane, 2010. "[In]visible [in]tangibles: Visual portraits of the business élite," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 165-183, February.
    18. Mouck, Tom, 2004. "Institutional reality, financial reporting and the rules of the game," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 525-541.
    19. Davison, Jane, 2014. "Visual rhetoric and the case of intellectual capital," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 20-37.
    20. Erb, Carsten & Pelger, Christoph, 2015. "“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 13-40.
    21. McKernan, John Francis, 2007. "Objectivity in accounting," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 155-180.
    22. Murphy, Tim & O’Connell, Vincent & Ó hÓgartaigh, Ciarán, 2013. "Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting," Accounting, Organizations and Society, Elsevier, vol. 38(1), pages 72-91.
    23. Luft, Joan & Shields, Michael D., 2014. "Subjectivity in developing and validating causal explanations in positivist accounting research," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 550-558.
    24. Peecher, Mark E. & Solomon, Ira & Trotman, Ken T., 2013. "An accountability framework for financial statement auditors and related research questions," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 596-620.
    25. David Alexander, 2001. "The over-riding importance of internationalism: a reply to Nobes," Accounting and Business Research, Taylor & Francis Journals, vol. 31(2), pages 145-149.

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