Respondent lobbying in the Australian accounting standard setting process: ED49-A case study

Irene Tutticci, Keitha Dunstan, Scott Holmes

Research output: Contribution to journalArticleResearchpeer-review

43 Citations (Scopus)

Abstract

Aims to contribute to the understanding of the Australian standard‐setting due process. Analyses submissions made on Exposure Draft 49 Accounting for Identifiable Intangible Assets (ED49) as a case study of the strategies employed by lobbyists in their attempt to influence the accounting standard setters. Previous studies on respondents′ submissions have ignored the possibility that, in responding to exposure drafts, lobbyists are provided with a means of persuasion in excess of casting votes. Employs a form of content analysis to study the political process of standard setting. The results suggest that respondents on ED49 attempted to weight their lobby positions with the use of supporting arguments that utilized conceptual and/or economic consequences rationale and presented positions of differing strengths.
Original languageEnglish
Pages (from-to)86-104
Number of pages19
JournalAccounting, Auditing and Accountability Journal
Volume7
Issue number2
DOIs
Publication statusPublished - 1994
Externally publishedYes

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Accounting standard setting
Lobbying
Draft
Political process
Rationale
Economic consequences
Intangible assets
Content analysis
Persuasion
Due process
Accounting standards
Lobbies
Vote

Cite this

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abstract = "Aims to contribute to the understanding of the Australian standard‐setting due process. Analyses submissions made on Exposure Draft 49 Accounting for Identifiable Intangible Assets (ED49) as a case study of the strategies employed by lobbyists in their attempt to influence the accounting standard setters. Previous studies on respondents′ submissions have ignored the possibility that, in responding to exposure drafts, lobbyists are provided with a means of persuasion in excess of casting votes. Employs a form of content analysis to study the political process of standard setting. The results suggest that respondents on ED49 attempted to weight their lobby positions with the use of supporting arguments that utilized conceptual and/or economic consequences rationale and presented positions of differing strengths.",
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Respondent lobbying in the Australian accounting standard setting process: ED49-A case study. / Tutticci, Irene; Dunstan, Keitha; Holmes, Scott.

In: Accounting, Auditing and Accountability Journal, Vol. 7, No. 2, 1994, p. 86-104.

Research output: Contribution to journalArticleResearchpeer-review

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