IFRS 10 and IFRS 12: Motifs of panopticism
Recent changes to the IFRS may not be motivated only by economic rationality. Using IFRS 10 and IFRS 12 as a case study, this thesis argues that powerful social and institutional forces are also at work. Grounded in a critical epistemology, the research employs a Foucauldian theoretical framework to...
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| Format: | Others |
| Language: | en |
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2014
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| Online Access: | http://hdl.handle.net10539/14077 |