Skip to main content

The social construction of financial statement elements under Private Finance Initiative schemes

Buy Article:

$54.08 plus tax (Refund Policy)

Abstract:

An episode in the development of accounting for Private Finance Initiative (PFI) scheme transactions is explored from a social constructionist perspective. The "carrying" of meanings between sub-worlds of the financial accounting world through social processes, principally by means of the standard-setting body's conceptual framework, is shown to be implicated in the social construction, maintenance and modification of accounting meanings. The social constructionist model is developed in several ways, some of which respond to particular characteristics of the financial accounting world.

Keywords: Accounting standards; Private finance; Social economics

Document Type: Research Article

DOI: http://dx.doi.org/10.1108/09513570310482336

Publication date: August 1, 2003

mcb/059/2003/00000016/00000003/art00003
dcterms_title,dcterms_description,pub_keyword
6
5
20
40
5

Access Key

Free Content
Free content
New Content
New content
Open Access Content
Open access content
Subscribed Content
Subscribed content
Free Trial Content
Free trial content
Cookie Policy
X
Cookie Policy
ingentaconnect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more