Commentary: A proposal for theoretical models of stakeholder perceptions of a new financial reporting system
这篇评论探讨了Fontes等人的文章，利用黑格尔逻辑学理论，分析利益相关者对财务报告系统变革的感知，挑战现代会计的经济和新自由主义逻辑。
This commentary explores the article by Fontes et al. published in this issue of Accounting Forum. They argue that the scope of IFRS continues to widen across the world, using a number of social science disciplines to discuss stakeholder perceptions of change. The commentary uses Hegel's Science of Logic to situate their arguments through four key theoretical approaches that are prominent in the accounting literature. Ultimately, this has the potential to position IASB frameworks in such a way as to challenge the economic and neoliberal logic on which modern accounting is based.