Irreconcilable Differences? The FASB's Conceptual Framework and the Public Interest

2016 ◽  
Author(s):  
Wm. Dennis Huber
Keyword(s):  
Conceptual Framework ◽  
Public Interest ◽  
The Public

Implications of a Stakeholder View on Corporate Reporting

2007 ◽  
Vol 7 (1) ◽  
pp. 50-65 ◽  
Author(s):  
George Joseph
Keyword(s):  
Corporate Governance ◽  
Conceptual Framework ◽  
Public Interest ◽  
Financial Accounting ◽  
International Accounting ◽  
Financial Reports ◽  
The Public ◽  
Corporate Reporting ◽  
Stakeholder View

While the stakeholder view is increasingly being seen as an integral part of corporate governance, a corresponding view has not emerged in corporate reporting. This paper explores the possibility of a normative stakeholder view of corporate reporting by addressing the foundation of financial reports, the underlying mission of the conceptual framework contained in Statement of Financial Accounting Concepts No. 1. Specifically, the paper contrasts mission concepts to find a suitable foundation for the stakeholder view that would sufficiently project the ideas, and particularly the public interest perspective contained in that view. The paper also illustrates how the mission of corporate reporting extends to other areas in the conceptual framework and international accounting, and critically reviews the current trajectory of corporate reporting in the light of the implications of the stakeholder view.

Planning Politics

Suburb ◽  
2017 ◽  
Author(s):  
Royce Hanson
Keyword(s):  
Land Use ◽  
Property Rights ◽  
Conceptual Framework ◽  
Public Interest ◽  
Land Use Policy ◽  
Development Pattern ◽  
Montgomery County ◽  
Distinctive Pattern ◽  
The Public ◽  
Land Use Decisions

This chapter examines how planning politics produced a distinctive pattern of development in Montgomery County over a century of land use decisions. It introduces a conceptual framework to help make sense of how and why that particular development pattern emerged. It also considers the respective and complementary roles played by planners and politicians by focusing on the distinctive ways they think; the ideas and values that guide the principal interests that influence land use policy; and innovation, inertia, and transition in land use policy and the interests or values those policies reflected. The chapter shows that land use decisions reflected the “balance” struck between the reasoning of planners and politicians and the interests and values of the two virtual republics represented in the four governing regimes of different eras of county development. These two republics are rooted in Hamiltonian and Jeffersonian ideals and contest different notions of property rights, democracy, community welfare, efficiency, fairness, governance, and the public interest.

Centrist television in the democratic South Africa: policymakers fail to answer the regional/local question, 1990-2011

Info ◽  
2013 ◽  
Vol 15 (5) ◽  
pp. 128-140
Author(s):  
Chris Armstrong
Keyword(s):  
South Africa ◽  
Policy Implementation ◽  
Conceptual Framework ◽  
South African ◽  
Public Interest ◽  
Content Type ◽  
The Public ◽  
Media Regulation ◽  
The Impact

Purpose – The purpose of this paper is to explore the disconnect between policy intent and policy implementation in relation to regional/local (sub-national) TV deliverables in South Africa between 1990 and 2011, and evaluate the impact of this disconnect in pursuit of public interest objectives. Design/methodology/approach – The article is based on a research case study in which data extracted from policy documents and interviews were qualitatively analysed via the Kingdon “policy streams” framework and the Feintuck and Varney public interest media regulation framework. Findings – It was found that ruptures in deliberative policymaking, and policy implementation missteps, undermined sub-national TV delivery and, in turn, undermined pursuit of the public interest. Originality/value – By combining a political science conceptual framework with a media policy conceptual framework, the article provides unique insights into South African TV policymaking in the early democratic era.

scholarly journals Whistleblowing and accounting for the public interest: a call for new directions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Annette Quayle
Keyword(s):  
Conceptual Framework ◽  
Public Interest ◽  
Design Methodology ◽  
Public Value ◽  
Research Directions ◽  
Content Type ◽  
The Public ◽  
New Directions ◽  
The Public Sphere ◽  
New Research

PurposeThis paper aims to generate new research directions at the intersection of accounting, whistleblowing and publicness: defined as the attainment of public goals, interests and values.Design/methodology/approachA problematising review is used to challenge and rethink the existing accounting and whistleblowing literature by incorporating readings from the public interest and public value literature. The paper draws on the work of Dewey (1927), Bozeman (2007) and Benington (2009) to open up new ways of theorising relations between accounting, whistleblowing and publicness.FindingsFirstly, the paper develops a public interest theoretical framework which shows whistleblowing is a public value activity that moves organisational wrongdoing into the public sphere where it is subject to democratic debate and dialogue required to reconcile the public's interests with what the public values. Secondly, this framework provides one answer to continuing questions in the literature of how to define accountings relationship to the public interest. Finally, the paper suggests this conceptual framework be used to stimulate debate on whether and how one should expand existing accounting and accountability knowledge boundaries to incorporate the broader social, political and moral concerns highlighted by whistleblowers acting in the public interest.Originality/valueAccounting and whistleblowing research has ignored the theoretical implications of whistleblowing in the public interest. The paper shows how accounting and accountability can respond to the challenges of a shifting and intangible public interest by providing a conceptual framework to guide current and future theoretical questions of how accounting is connected to the public interest.

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