ACCOUNTING REGULATION: AN ALTERNATIVE PERSPECTIVE: A COMMENT
评论并发展了Laughlin和Puxty的论文，认为其世界观视角优于既有的自利视角，但批评其将世界观从制度背景中抽象出来。文章提出另一种解释，将会计监管与信息提供者和使用者在现有政治经济制度中的位置和投资联系起来。
This paper presents a critique and development of a previous paper by Laughlin and Puxty. It argues that their worldview perspective is an advance on the established self‐interest perspective, but is critical of its abstraction of worldviews from their formation within institutional contexts. An alternative interpretation of accounting regulation is offered which relates accounting regulations and standards to the location and investment of the providers and users of accounting information within existing politico‐economic institutional arrangements.