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

Topics:
Financial Research,
Financial Statements
Tags:
Accounting,
Emerald,
Finance,
Financial,
Financial Accounting,
Financial Services,
Financial Statement
Source:
Emerald

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Overview: 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.

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Format: PDF | Size: 221KB | Date: Oct 2002 | Pages: 25

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