Allison's Models and the Fasb Statements No's 2, 5, 13 and 19
用格雷厄姆·艾利森的概念模型解释美国财务会计准则委员会制定第2、5、13和19号公告的决策过程，发现组织过程和理性行为者模型在不同程度上适用。
This paper demonstrates the relevance of Graham Allison's conceptual models in explaining the FASB decision making processes. While models of organizational politics are potentially relevant for understanding the process of accounting standards setting, we conclude based on secondary sources that Allison's organizational process and rational actor models are relevant in varying degrees in explaining the FASB decisions regarding the Statements No's 2, 5, 13, and 19.