Lobbying on accounting issues: Preparer/user imbalance in the case of the Operating and Financial Review
The lack of user response in written submissions on accounting standards has been noted in previous research. That lack of user response has limited empirical investigations with the result that lobbying by users has to be understood largely from theoretical literature in the political and social ar...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
|---|
| Format: |
E-Artikel |
|---|---|
| Sprache: |
Englisch |
| Erschienen: |
1996 |
|---|
| Schlagwörter: |
|---|
| Umfang: |
18 |
|---|
| Reproduktion: |
Emerald Fulltext Archive Database 1994-2005 |
|---|---|
| Übergeordnetes Werk: |
In: Accounting, auditing & accountability journal - Bradford : MCB Univ. Press, 1988, 9(1996), 1, Seite 59-76 |
| Übergeordnetes Werk: |
volume:9 ; year:1996 ; number:1 ; pages:59-76 ; extent:18 |
| Links: |
|---|
| DOI / URN: |
10.1108/09513579610109978 |
|---|
| Katalog-ID: |
NLEJ219862117 |
|---|
| LEADER | 01000caa a22002652 4500 | ||
|---|---|---|---|
| 001 | NLEJ219862117 | ||
| 003 | DE-627 | ||
| 005 | 20210707094241.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 090811s1996 xxk|||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1108/09513579610109978 |2 doi | |
| 035 | |a (DE-627)NLEJ219862117 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rakwb | ||
| 041 | |a eng | ||
| 044 | |c XA-GB | ||
| 245 | 1 | 0 | |a Lobbying on accounting issues: Preparer/user imbalance in the case of the Operating and Financial Review |
| 264 | 1 | |c 1996 | |
| 300 | |a 18 | ||
| 336 | |a nicht spezifiziert |b zzz |2 rdacontent | ||
| 337 | |a nicht spezifiziert |b z |2 rdamedia | ||
| 338 | |a nicht spezifiziert |b zu |2 rdacarrier | ||
| 520 | |a The lack of user response in written submissions on accounting standards has been noted in previous research. That lack of user response has limited empirical investigations with the result that lobbying by users has to be understood largely from theoretical literature in the political and social arena. Aims to add empirical data to the understanding of the user perspective, taking as a focus for the investigation the lobbying of the UK Accounting Standards Board in respect of the Operating and Financial Review. Four issues are chosen for analysis: usefulness to users, effectiveness of voluntary compliance, confidentiality and provision of forward-looking information. Shows that the ASB's responses on these four major issues are rational in terms of the relative intensity of lobbying. Using interview methods to obtain user responses shows that a different perception of lobbying intensity may be derived from a comparison of preparer and user responses, such that preparers' views may have given too negative an impression to the ASB. The relative persuasive power of different arguments is shown to depend on how the comparison is undertaken. Uses the quantitative analysis of responses as a base from which to explore the potential for strategic lobbying to disguise self-interested motivation and provides some insight on the lack of user response. | ||
| 533 | |f Emerald Fulltext Archive Database 1994-2005 | ||
| 650 | 4 | |a Accounting | |
| 650 | 4 | |a Accounting standards | |
| 650 | 4 | |a ACCOUNTS MANAGEMENT | |
| 650 | 4 | |a Interviewing | |
| 650 | 4 | |a Lobbying | |
| 650 | 4 | |a Standards | |
| 700 | 1 | |a Weetman, P. |4 oth | |
| 700 | 1 | |a Davie, E.S. |4 oth | |
| 700 | 1 | |a Collins, W. |4 oth | |
| 773 | 0 | 8 | |i In |t Accounting, auditing & accountability journal |d Bradford : MCB Univ. Press, 1988 |g 9(1996), 1, Seite 59-76 |h Online-Ressource |w (DE-627)NLEJ219578850 |w (DE-600)2018956-4 |x 0951-3574 |7 nnns |
| 773 | 1 | 8 | |g volume:9 |g year:1996 |g number:1 |g pages:59-76 |g extent:18 |
| 856 | 4 | 0 | |u http://dx.doi.org/10.1108/09513579610109978 |
| 912 | |a GBV_USEFLAG_U | ||
| 912 | |a ZDB-1-EFD | ||
| 912 | |a GBV_NL_ARTICLE | ||
| 951 | |a AR | ||
| 952 | |d 9 |j 1996 |e 1 |h 59-76 |g 18 | ||
| matchkey_str |
article:09513574:1996----::obignconigsusrprrsrmaaciteaefhoea |
|---|---|
| hierarchy_sort_str |
1996 |
| publishDate |
1996 |
| allfields |
10.1108/09513579610109978 doi (DE-627)NLEJ219862117 DE-627 ger DE-627 rakwb eng XA-GB Lobbying on accounting issues: Preparer/user imbalance in the case of the Operating and Financial Review 1996 18 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The lack of user response in written submissions on accounting standards has been noted in previous research. That lack of user response has limited empirical investigations with the result that lobbying by users has to be understood largely from theoretical literature in the political and social arena. Aims to add empirical data to the understanding of the user perspective, taking as a focus for the investigation the lobbying of the UK Accounting Standards Board in respect of the Operating and Financial Review. Four issues are chosen for analysis: usefulness to users, effectiveness of voluntary compliance, confidentiality and provision of forward-looking information. Shows that the ASB's responses on these four major issues are rational in terms of the relative intensity of lobbying. Using interview methods to obtain user responses shows that a different perception of lobbying intensity may be derived from a comparison of preparer and user responses, such that preparers' views may have given too negative an impression to the ASB. The relative persuasive power of different arguments is shown to depend on how the comparison is undertaken. Uses the quantitative analysis of responses as a base from which to explore the potential for strategic lobbying to disguise self-interested motivation and provides some insight on the lack of user response. Emerald Fulltext Archive Database 1994-2005 Accounting Accounting standards ACCOUNTS MANAGEMENT Interviewing Lobbying Standards Weetman, P. oth Davie, E.S. oth Collins, W. oth In Accounting, auditing & accountability journal Bradford : MCB Univ. Press, 1988 9(1996), 1, Seite 59-76 Online-Ressource (DE-627)NLEJ219578850 (DE-600)2018956-4 0951-3574 nnns volume:9 year:1996 number:1 pages:59-76 extent:18 http://dx.doi.org/10.1108/09513579610109978 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 9 1996 1 59-76 18 |
| spelling |
10.1108/09513579610109978 doi (DE-627)NLEJ219862117 DE-627 ger DE-627 rakwb eng XA-GB Lobbying on accounting issues: Preparer/user imbalance in the case of the Operating and Financial Review 1996 18 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The lack of user response in written submissions on accounting standards has been noted in previous research. That lack of user response has limited empirical investigations with the result that lobbying by users has to be understood largely from theoretical literature in the political and social arena. Aims to add empirical data to the understanding of the user perspective, taking as a focus for the investigation the lobbying of the UK Accounting Standards Board in respect of the Operating and Financial Review. Four issues are chosen for analysis: usefulness to users, effectiveness of voluntary compliance, confidentiality and provision of forward-looking information. Shows that the ASB's responses on these four major issues are rational in terms of the relative intensity of lobbying. Using interview methods to obtain user responses shows that a different perception of lobbying intensity may be derived from a comparison of preparer and user responses, such that preparers' views may have given too negative an impression to the ASB. The relative persuasive power of different arguments is shown to depend on how the comparison is undertaken. Uses the quantitative analysis of responses as a base from which to explore the potential for strategic lobbying to disguise self-interested motivation and provides some insight on the lack of user response. Emerald Fulltext Archive Database 1994-2005 Accounting Accounting standards ACCOUNTS MANAGEMENT Interviewing Lobbying Standards Weetman, P. oth Davie, E.S. oth Collins, W. oth In Accounting, auditing & accountability journal Bradford : MCB Univ. Press, 1988 9(1996), 1, Seite 59-76 Online-Ressource (DE-627)NLEJ219578850 (DE-600)2018956-4 0951-3574 nnns volume:9 year:1996 number:1 pages:59-76 extent:18 http://dx.doi.org/10.1108/09513579610109978 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 9 1996 1 59-76 18 |
| allfields_unstemmed |
10.1108/09513579610109978 doi (DE-627)NLEJ219862117 DE-627 ger DE-627 rakwb eng XA-GB Lobbying on accounting issues: Preparer/user imbalance in the case of the Operating and Financial Review 1996 18 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The lack of user response in written submissions on accounting standards has been noted in previous research. That lack of user response has limited empirical investigations with the result that lobbying by users has to be understood largely from theoretical literature in the political and social arena. Aims to add empirical data to the understanding of the user perspective, taking as a focus for the investigation the lobbying of the UK Accounting Standards Board in respect of the Operating and Financial Review. Four issues are chosen for analysis: usefulness to users, effectiveness of voluntary compliance, confidentiality and provision of forward-looking information. Shows that the ASB's responses on these four major issues are rational in terms of the relative intensity of lobbying. Using interview methods to obtain user responses shows that a different perception of lobbying intensity may be derived from a comparison of preparer and user responses, such that preparers' views may have given too negative an impression to the ASB. The relative persuasive power of different arguments is shown to depend on how the comparison is undertaken. Uses the quantitative analysis of responses as a base from which to explore the potential for strategic lobbying to disguise self-interested motivation and provides some insight on the lack of user response. Emerald Fulltext Archive Database 1994-2005 Accounting Accounting standards ACCOUNTS MANAGEMENT Interviewing Lobbying Standards Weetman, P. oth Davie, E.S. oth Collins, W. oth In Accounting, auditing & accountability journal Bradford : MCB Univ. Press, 1988 9(1996), 1, Seite 59-76 Online-Ressource (DE-627)NLEJ219578850 (DE-600)2018956-4 0951-3574 nnns volume:9 year:1996 number:1 pages:59-76 extent:18 http://dx.doi.org/10.1108/09513579610109978 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 9 1996 1 59-76 18 |
| allfieldsGer |
10.1108/09513579610109978 doi (DE-627)NLEJ219862117 DE-627 ger DE-627 rakwb eng XA-GB Lobbying on accounting issues: Preparer/user imbalance in the case of the Operating and Financial Review 1996 18 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The lack of user response in written submissions on accounting standards has been noted in previous research. That lack of user response has limited empirical investigations with the result that lobbying by users has to be understood largely from theoretical literature in the political and social arena. Aims to add empirical data to the understanding of the user perspective, taking as a focus for the investigation the lobbying of the UK Accounting Standards Board in respect of the Operating and Financial Review. Four issues are chosen for analysis: usefulness to users, effectiveness of voluntary compliance, confidentiality and provision of forward-looking information. Shows that the ASB's responses on these four major issues are rational in terms of the relative intensity of lobbying. Using interview methods to obtain user responses shows that a different perception of lobbying intensity may be derived from a comparison of preparer and user responses, such that preparers' views may have given too negative an impression to the ASB. The relative persuasive power of different arguments is shown to depend on how the comparison is undertaken. Uses the quantitative analysis of responses as a base from which to explore the potential for strategic lobbying to disguise self-interested motivation and provides some insight on the lack of user response. Emerald Fulltext Archive Database 1994-2005 Accounting Accounting standards ACCOUNTS MANAGEMENT Interviewing Lobbying Standards Weetman, P. oth Davie, E.S. oth Collins, W. oth In Accounting, auditing & accountability journal Bradford : MCB Univ. Press, 1988 9(1996), 1, Seite 59-76 Online-Ressource (DE-627)NLEJ219578850 (DE-600)2018956-4 0951-3574 nnns volume:9 year:1996 number:1 pages:59-76 extent:18 http://dx.doi.org/10.1108/09513579610109978 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 9 1996 1 59-76 18 |
| allfieldsSound |
10.1108/09513579610109978 doi (DE-627)NLEJ219862117 DE-627 ger DE-627 rakwb eng XA-GB Lobbying on accounting issues: Preparer/user imbalance in the case of the Operating and Financial Review 1996 18 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The lack of user response in written submissions on accounting standards has been noted in previous research. That lack of user response has limited empirical investigations with the result that lobbying by users has to be understood largely from theoretical literature in the political and social arena. Aims to add empirical data to the understanding of the user perspective, taking as a focus for the investigation the lobbying of the UK Accounting Standards Board in respect of the Operating and Financial Review. Four issues are chosen for analysis: usefulness to users, effectiveness of voluntary compliance, confidentiality and provision of forward-looking information. Shows that the ASB's responses on these four major issues are rational in terms of the relative intensity of lobbying. Using interview methods to obtain user responses shows that a different perception of lobbying intensity may be derived from a comparison of preparer and user responses, such that preparers' views may have given too negative an impression to the ASB. The relative persuasive power of different arguments is shown to depend on how the comparison is undertaken. Uses the quantitative analysis of responses as a base from which to explore the potential for strategic lobbying to disguise self-interested motivation and provides some insight on the lack of user response. Emerald Fulltext Archive Database 1994-2005 Accounting Accounting standards ACCOUNTS MANAGEMENT Interviewing Lobbying Standards Weetman, P. oth Davie, E.S. oth Collins, W. oth In Accounting, auditing & accountability journal Bradford : MCB Univ. Press, 1988 9(1996), 1, Seite 59-76 Online-Ressource (DE-627)NLEJ219578850 (DE-600)2018956-4 0951-3574 nnns volume:9 year:1996 number:1 pages:59-76 extent:18 http://dx.doi.org/10.1108/09513579610109978 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 9 1996 1 59-76 18 |
| language |
English |
| source |
In Accounting, auditing & accountability journal 9(1996), 1, Seite 59-76 volume:9 year:1996 number:1 pages:59-76 extent:18 |
| sourceStr |
In Accounting, auditing & accountability journal 9(1996), 1, Seite 59-76 volume:9 year:1996 number:1 pages:59-76 extent:18 |
| format_phy_str_mv |
Article |
| institution |
findex.gbv.de |
| topic_facet |
Accounting Accounting standards ACCOUNTS MANAGEMENT Interviewing Lobbying Standards |
| isfreeaccess_bool |
false |
| container_title |
Accounting, auditing & accountability journal |
| authorswithroles_txt_mv |
Weetman, P. @@oth@@ Davie, E.S. @@oth@@ Collins, W. @@oth@@ |
| publishDateDaySort_date |
1996-01-01T00:00:00Z |
| hierarchy_top_id |
NLEJ219578850 |
| id |
NLEJ219862117 |
| language_de |
englisch |
| fullrecord |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a22002652 4500</leader><controlfield tag="001">NLEJ219862117</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20210707094241.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">090811s1996 xxk|||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1108/09513579610109978</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)NLEJ219862117</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="c">XA-GB</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Lobbying on accounting issues: Preparer/user imbalance in the case of the Operating and Financial Review</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">1996</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">18</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">zzz</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">z</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">zu</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">The lack of user response in written submissions on accounting standards has been noted in previous research. That lack of user response has limited empirical investigations with the result that lobbying by users has to be understood largely from theoretical literature in the political and social arena. Aims to add empirical data to the understanding of the user perspective, taking as a focus for the investigation the lobbying of the UK Accounting Standards Board in respect of the Operating and Financial Review. Four issues are chosen for analysis: usefulness to users, effectiveness of voluntary compliance, confidentiality and provision of forward-looking information. Shows that the ASB's responses on these four major issues are rational in terms of the relative intensity of lobbying. Using interview methods to obtain user responses shows that a different perception of lobbying intensity may be derived from a comparison of preparer and user responses, such that preparers' views may have given too negative an impression to the ASB. The relative persuasive power of different arguments is shown to depend on how the comparison is undertaken. Uses the quantitative analysis of responses as a base from which to explore the potential for strategic lobbying to disguise self-interested motivation and provides some insight on the lack of user response.</subfield></datafield><datafield tag="533" ind1=" " ind2=" "><subfield code="f">Emerald Fulltext Archive Database 1994-2005</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting standards</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">ACCOUNTS MANAGEMENT</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Interviewing</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Lobbying</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Standards</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Weetman, P.</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Davie, E.S.</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Collins, W.</subfield><subfield code="4">oth</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">In</subfield><subfield code="t">Accounting, auditing & accountability journal</subfield><subfield code="d">Bradford : MCB Univ. Press, 1988</subfield><subfield code="g">9(1996), 1, Seite 59-76</subfield><subfield code="h">Online-Ressource</subfield><subfield code="w">(DE-627)NLEJ219578850</subfield><subfield code="w">(DE-600)2018956-4</subfield><subfield code="x">0951-3574</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:9</subfield><subfield code="g">year:1996</subfield><subfield code="g">number:1</subfield><subfield code="g">pages:59-76</subfield><subfield code="g">extent:18</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://dx.doi.org/10.1108/09513579610109978</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_U</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-1-EFD</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_NL_ARTICLE</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">9</subfield><subfield code="j">1996</subfield><subfield code="e">1</subfield><subfield code="h">59-76</subfield><subfield code="g">18</subfield></datafield></record></collection>
|
| series2 |
Emerald Fulltext Archive Database 1994-2005 |
| ppnlink_with_tag_str_mv |
@@773@@(DE-627)NLEJ219578850 |
| format |
electronic Article |
| delete_txt_mv |
keep |
| collection |
NL |
| remote_str |
true |
| illustrated |
Not Illustrated |
| issn |
0951-3574 |
| topic_title |
Lobbying on accounting issues: Preparer/user imbalance in the case of the Operating and Financial Review Accounting Accounting standards ACCOUNTS MANAGEMENT Interviewing Lobbying Standards |
| topic |
misc Accounting misc Accounting standards misc ACCOUNTS MANAGEMENT misc Interviewing misc Lobbying misc Standards |
| spellingShingle |
misc Accounting misc Accounting standards misc ACCOUNTS MANAGEMENT misc Interviewing misc Lobbying misc Standards Lobbying on accounting issues: Preparer/user imbalance in the case of the Operating and Financial Review |
| topic_unstemmed |
misc Accounting misc Accounting standards misc ACCOUNTS MANAGEMENT misc Interviewing misc Lobbying misc Standards |
| topic_browse |
misc Accounting misc Accounting standards misc ACCOUNTS MANAGEMENT misc Interviewing misc Lobbying misc Standards |
| format_facet |
Elektronische Aufsätze Aufsätze Elektronische Ressource |
| format_main_str_mv |
Text Zeitschrift/Artikel |
| carriertype_str_mv |
zu |
| author2_variant |
p w pw e d ed w c wc |
| hierarchy_parent_title |
Accounting, auditing & accountability journal |
| hierarchy_parent_id |
NLEJ219578850 |
| hierarchy_top_title |
Accounting, auditing & accountability journal |
| isfreeaccess_txt |
false |
| familylinks_str_mv |
(DE-627)NLEJ219578850 (DE-600)2018956-4 |
| title |
Lobbying on accounting issues: Preparer/user imbalance in the case of the Operating and Financial Review |
| ctrlnum |
(DE-627)NLEJ219862117 |
| title_full |
Lobbying on accounting issues: Preparer/user imbalance in the case of the Operating and Financial Review |
| journal |
Accounting, auditing & accountability journal |
| journalStr |
Accounting, auditing & accountability journal |
| lang_code |
eng |
| isOA_bool |
false |
| recordtype |
marc |
| publishDateSort |
1996 |
| contenttype_str_mv |
zzz |
| container_start_page |
59 |
| container_volume |
9 |
| physical |
18 |
| format_se |
Elektronische Aufsätze |
| countryofpublication_str_mv |
XA-GB |
| doi_str_mv |
10.1108/09513579610109978 |
| title_sort |
lobbying on accounting issues: preparer/user imbalance in the case of the operating and financial review |
| title_auth |
Lobbying on accounting issues: Preparer/user imbalance in the case of the Operating and Financial Review |
| abstract |
The lack of user response in written submissions on accounting standards has been noted in previous research. That lack of user response has limited empirical investigations with the result that lobbying by users has to be understood largely from theoretical literature in the political and social arena. Aims to add empirical data to the understanding of the user perspective, taking as a focus for the investigation the lobbying of the UK Accounting Standards Board in respect of the Operating and Financial Review. Four issues are chosen for analysis: usefulness to users, effectiveness of voluntary compliance, confidentiality and provision of forward-looking information. Shows that the ASB's responses on these four major issues are rational in terms of the relative intensity of lobbying. Using interview methods to obtain user responses shows that a different perception of lobbying intensity may be derived from a comparison of preparer and user responses, such that preparers' views may have given too negative an impression to the ASB. The relative persuasive power of different arguments is shown to depend on how the comparison is undertaken. Uses the quantitative analysis of responses as a base from which to explore the potential for strategic lobbying to disguise self-interested motivation and provides some insight on the lack of user response. |
| abstractGer |
The lack of user response in written submissions on accounting standards has been noted in previous research. That lack of user response has limited empirical investigations with the result that lobbying by users has to be understood largely from theoretical literature in the political and social arena. Aims to add empirical data to the understanding of the user perspective, taking as a focus for the investigation the lobbying of the UK Accounting Standards Board in respect of the Operating and Financial Review. Four issues are chosen for analysis: usefulness to users, effectiveness of voluntary compliance, confidentiality and provision of forward-looking information. Shows that the ASB's responses on these four major issues are rational in terms of the relative intensity of lobbying. Using interview methods to obtain user responses shows that a different perception of lobbying intensity may be derived from a comparison of preparer and user responses, such that preparers' views may have given too negative an impression to the ASB. The relative persuasive power of different arguments is shown to depend on how the comparison is undertaken. Uses the quantitative analysis of responses as a base from which to explore the potential for strategic lobbying to disguise self-interested motivation and provides some insight on the lack of user response. |
| abstract_unstemmed |
The lack of user response in written submissions on accounting standards has been noted in previous research. That lack of user response has limited empirical investigations with the result that lobbying by users has to be understood largely from theoretical literature in the political and social arena. Aims to add empirical data to the understanding of the user perspective, taking as a focus for the investigation the lobbying of the UK Accounting Standards Board in respect of the Operating and Financial Review. Four issues are chosen for analysis: usefulness to users, effectiveness of voluntary compliance, confidentiality and provision of forward-looking information. Shows that the ASB's responses on these four major issues are rational in terms of the relative intensity of lobbying. Using interview methods to obtain user responses shows that a different perception of lobbying intensity may be derived from a comparison of preparer and user responses, such that preparers' views may have given too negative an impression to the ASB. The relative persuasive power of different arguments is shown to depend on how the comparison is undertaken. Uses the quantitative analysis of responses as a base from which to explore the potential for strategic lobbying to disguise self-interested motivation and provides some insight on the lack of user response. |
| collection_details |
GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE |
| container_issue |
1 |
| title_short |
Lobbying on accounting issues: Preparer/user imbalance in the case of the Operating and Financial Review |
| url |
http://dx.doi.org/10.1108/09513579610109978 |
| remote_bool |
true |
| author2 |
Weetman, P. Davie, E.S. Collins, W. |
| author2Str |
Weetman, P. Davie, E.S. Collins, W. |
| ppnlink |
NLEJ219578850 |
| mediatype_str_mv |
z |
| isOA_txt |
false |
| hochschulschrift_bool |
false |
| author2_role |
oth oth oth |
| doi_str |
10.1108/09513579610109978 |
| up_date |
2024-07-06T06:19:08.517Z |
| _version_ |
1803809454574010368 |
| fullrecord_marcxml |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a22002652 4500</leader><controlfield tag="001">NLEJ219862117</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20210707094241.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">090811s1996 xxk|||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1108/09513579610109978</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)NLEJ219862117</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="c">XA-GB</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Lobbying on accounting issues: Preparer/user imbalance in the case of the Operating and Financial Review</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">1996</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">18</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">zzz</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">z</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">zu</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">The lack of user response in written submissions on accounting standards has been noted in previous research. That lack of user response has limited empirical investigations with the result that lobbying by users has to be understood largely from theoretical literature in the political and social arena. Aims to add empirical data to the understanding of the user perspective, taking as a focus for the investigation the lobbying of the UK Accounting Standards Board in respect of the Operating and Financial Review. Four issues are chosen for analysis: usefulness to users, effectiveness of voluntary compliance, confidentiality and provision of forward-looking information. Shows that the ASB's responses on these four major issues are rational in terms of the relative intensity of lobbying. Using interview methods to obtain user responses shows that a different perception of lobbying intensity may be derived from a comparison of preparer and user responses, such that preparers' views may have given too negative an impression to the ASB. The relative persuasive power of different arguments is shown to depend on how the comparison is undertaken. Uses the quantitative analysis of responses as a base from which to explore the potential for strategic lobbying to disguise self-interested motivation and provides some insight on the lack of user response.</subfield></datafield><datafield tag="533" ind1=" " ind2=" "><subfield code="f">Emerald Fulltext Archive Database 1994-2005</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting standards</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">ACCOUNTS MANAGEMENT</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Interviewing</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Lobbying</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Standards</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Weetman, P.</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Davie, E.S.</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Collins, W.</subfield><subfield code="4">oth</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">In</subfield><subfield code="t">Accounting, auditing & accountability journal</subfield><subfield code="d">Bradford : MCB Univ. Press, 1988</subfield><subfield code="g">9(1996), 1, Seite 59-76</subfield><subfield code="h">Online-Ressource</subfield><subfield code="w">(DE-627)NLEJ219578850</subfield><subfield code="w">(DE-600)2018956-4</subfield><subfield code="x">0951-3574</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:9</subfield><subfield code="g">year:1996</subfield><subfield code="g">number:1</subfield><subfield code="g">pages:59-76</subfield><subfield code="g">extent:18</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://dx.doi.org/10.1108/09513579610109978</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_U</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-1-EFD</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_NL_ARTICLE</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">9</subfield><subfield code="j">1996</subfield><subfield code="e">1</subfield><subfield code="h">59-76</subfield><subfield code="g">18</subfield></datafield></record></collection>
|
| score |
7.3987494 |