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- W3104545900 abstract "The purpose of this study is to critically synthesize extant research on the legitimacy of private accounting standard setters in order to inform future research opportunities. This study presupposes that legitimacy is an important issue for the survival of private accounting standard setters who face legitimacy claims from stakeholders and regulatory competition from other standard-setting bodies due to their lack of a democratic foundation. Findings show that the definition, typology, sources, and legitimacy characteristics that researchers use depend on the theoretical perspectives that they employ in their analysis. Simultaneously, they do have some common points despite the difference in their perspectives. Regarding legitimacy changes, prior studies suggest that moving from practical toward cultural legitimacy, the importance of due process, and the role of crises all affect these changes. The review also identifies future research directions as well as several challenges for legitimacy studies in accounting, namely defining an analytical framework, focus on the dynamic nature of legitimacy and output legitimacy, and the need for more empirical studies, among others." @default.
- W3104545900 created "2020-11-23" @default.
- W3104545900 creator A5056751040 @default.
- W3104545900 date "2020-09-01" @default.
- W3104545900 modified "2023-10-14" @default.
- W3104545900 title "Legitimacy of Private Accounting Standard Setters: Literature Review and Suggestions for Future Research" @default.
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- W3104545900 doi "https://doi.org/10.1080/17449480.2020.1837889" @default.
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