Chartered Conceptual Framework

Have had this idea since the mid-1980s, in relation to conceptual framework initiatives in financial accounting. These initiatives, intended to codify the first principles in accounting, seemed to be comparable to the establishment of a Charter of Rights or a Bill of Rights. Assessing accounting standards from a deductive perspective, as referenced to first principles. Being better able to determine how to apply a specific accounting pronouncement. Also able to determine if such pronouncement might be viewed as “unconstitutional”. Using the conceptual framework to discuss problems with inductive reasoning, particularly as referenced to “we do it because they do it”. Ideas still relevant, in terms of people thinking a conceptual framework, once established, may be substantially revised. Doesn’t happen with a Charter of Rights, so therefore…

Paper is here:

87-88 Conference Paper – Teaching Conceptual Framework Issues in Accounting

Paper where text is mine, plus discussion of points with Farhad Simyar leading to illustrative approaches by him. Paper submitted for presentation at the American Accounting Association annual meeting in Cincinnati, 1987. Don’t remember if it was accepted. If accepted, it was presented by Farhad Simyar. Ended up being accepted for presentation at the American Accounting Association Midwest Regional Meeting in St. Louis, 1988, when I presented. First and only time in St. Louis, when Miss Hullings was very much in business.

And then, in terms of publication initiatives

And where a conceptual framework can mean many things

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About brucelarochelle

Practising Lawyer and Part-Time University Instructor (Accounting, Commercial Law, Organizational Behaviour); Part-Time Federal Tribunal Member. Non-practising Chartered Professional Accountant (Chartered Accountant and Certified Management Accountant).
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