Cookies?
Library Header Image
LSE Research Online LSE Library Services

The pluralistic foundations of conceptual veiling

Morley, Julia (2022) The pluralistic foundations of conceptual veiling. Accounting, Economics, and Law: A Convivium, 12 (2). 191 - 210. ISSN 2152-2820

[img] Text (Morley_pluralistic-foundations-of-conceptual-veiling--published) - Published Version
Available under License Creative Commons Attribution.

Download (552kB)

Identification Number: 10.1515/ael-2021-0049

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.

Item Type: Article
Official URL: https://www.degruyter.com/journal/key/ael/html
Additional Information: © 2022 The Author
Divisions: Accounting
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
JEL classification: M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing > M41 - Accounting
Date Deposited: 15 Mar 2022 11:45
Last Modified: 14 Jun 2022 12:42
URI: http://eprints.lse.ac.uk/id/eprint/114359

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year

View more statistics