Commentary: A proposal for theoretical models of stakeholder perceptions of a new financial reporting system
评论Fontes等人的文章，运用黑格尔逻辑学分析会计文献中四种理论方法，探讨利益相关者对IFRS扩展的感知，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 situate IASB frameworks in such a way as to challenge the economic and neoliberal logic on which modern accounting is based.