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PSASB : constructing regulatory space for accounting change
thesis
posted on 2000-01-01, 00:00 authored by Jenny (Jennifer Margaret) KentThis 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.