PSASB : constructing regulatory space for accounting change
Kent, Jenny (Jennifer Margaret) 2000, PSASB : constructing regulatory space for accounting change, M.Comm. thesis, School of Accounting and Finance, Deakin University.
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PSASB : constructing regulatory space for accounting change
This study applies the "regulatory space" construct, in concert with the notion of a "logic of appropriateness", to examine the role of the organised accounting profession in expanding and enhancing the domain of accrual accounting to Australian public sector financial reporting, through the advent, operations and output of the PSASB as its participant in regulatory space.
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