The pluralistic foundations of conceptual veiling

Morley, Julia ORCID: 0000-0002-9610-5071 (2022) The pluralistic foundations of conceptual veiling. Accounting, Economics, and Law: A Convivium, 12 (2). 191 - 210. ISSN 2152-2820

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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:	29 Oct 2025 00:39
URI:	http://eprints.lse.ac.uk/id/eprint/114359

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