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- Title
The Pluralistic Foundations of Conceptual Veiling.
- Authors
Morley, Julia
- Abstract
The theoretical foundations of Karthik Ramanna's "Unreliable Accounts" are investigated, demonstrating the pluralistic approach which underlies his critique of the accountability and governance of the FASB. In particular, I highlight Ramanna's use of multiple units of analysis and theoretical frameworks in his arguments for the existence of conceptual veiling, but I question the extent to which extent Ramanna's account can be viewed as a generalisable causal explanation. Finally, avenues for future research are noted.
- Subjects
FINANCIAL Accounting Standards Board; ARGUMENT
- Publication
Accounting, Economics & Law, 2022, Vol 12, Issue 2, p191
- ISSN
2194-6051
- Publication type
Article
- DOI
10.1515/ael-2021-0049