User Attitudes Toward Selected Professional Developments.
调查了美国会计信息使用者对会计准则制定机构（如FASB）、公众监督委员会、会计专业学院以及会计概念框架的态度，发现总体态度积极。
Abstract This article presents the results of a survey concerning user attitudes toward accounting standards-setting boards in the U.S. Accountants have taken a number of steps to maintain and enhance the credibility of their profession and to develop strong support within the business community. These steps include establishing the Financial Accounting Standards Board (FASB), creating the Public Oversight Board and encouraging the development of Professional Schools of Accountancy. In addition, the FASB developed the Conceptual Framework of Accounting. It seems fair to say that attitudes are positive about the FASB, the Public Oversight Board, Professional Schools of Accountancy, and the Conceptual Framework of Accounting.