The Pluralistic Foundations of Conceptual Veiling

نویسندگان

چکیده

Abstract The theoretical foundations of Karthik Ramanna’s “Unreliable Accounts” are investigated, demonstrating the pluralistic approach which underlies his critique accountability and governance FASB. In particular, I highlight use multiple units analysis frameworks in arguments for existence conceptual veiling, but question extent to account can be viewed as a generalisable causal explanation. Finally, avenues future research noted.

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ژورنال

عنوان ژورنال: Accounting, economics, and law

سال: 2022

ISSN: ['2194-6051', '2152-2820']

DOI: https://doi.org/10.1515/ael-2021-0049