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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

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Identification Number: 10.1515/ael-2021-0049


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
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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: 07 Apr 2024 22:48

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