ACCOUNTING REGULATION: AN ALTERNATIVE PERSPECTIVE
分析会计监管的争论，认为会计准则冲突源于世界观差异而非利益冲突，并论证达成共识的概念框架是可行的。
This paper analyses the debate over accounting regulation. Accepting the need for regulation, it first rejects the view of accounts as maps before going on question the conventional wisdom that the incompatibility of “interests” means that lack of agreement on standards is inevitable. It argues that conflicts over accounting standards are the result of clashes of worldview rather than interest, and provides evidence of this by analysing the debate over three contentious standards. The conclusion is that an agreed conceptual framework is feasible, although not on the basis currently envisaged.