Accounting standard-setting in Canada, 1864–1992: A theoretical analysis of structural evolution
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Stakeholder conflict and standard-setting foundation oversight
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2012, Critical Perspectives on AccountingCitation Excerpt :Thus the CICA's standard setting role received recognition when the CICA Handbook gained quasi-legal status and became the exclusive source of accounting for limited liable companies in Canada. Even though the legislative recognition changed the legal and societal meaning of the CICA, it remained the only “intervention” by Canadian state authorities in accounting regulation (Baylin et al., 1996). No further constraints or limits, such as prior approval of new standards, were imposed by the provincial or federal legislators on the CICA.
Regulatory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting
2009, Accounting, Organizations and SocietyUsers' participation in the accounting standard-setting process: A theory-building study
2007, Accounting, Organizations and SocietySocial closure in dynamic markets: The incomplete professional project in accountancy
1997, Critical Perspectives on Accounting
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