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Accounting as a mea...
Accounting as a means to legitimacy : the case of internally generated intangibles
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- Lundh, Simon, 1980- (författare)
- Örebro universitet,Handelshögskolan vid Örebro Universitet,Handelshögskolan vid Örebro universitet, Sweden
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- Seger, Karin, 1975- (författare)
- Mälardalens universitet,Industriell ekonomi och organisation,School of Business, Society and Engineering, Mälardalen University, Västerås, Sweden
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- Frostenson, Magnus, 1970- (författare)
- Örebro universitet,Handelshögskolan vid Örebro Universitet,Handelshögskolan vid Örebro universitet, Sweden
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- Helin, Sven, 1962- (författare)
- Örebro universitet,Handelshögskolan vid Örebro Universitet,Handelshögskolan vid Örebro universitet, Sweden
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(creator_code:org_t)
- 2023
- 2023
- Engelska.
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - : Emerald Group Publishing Limited. - 1176-6093 .- 1758-7654.
- Relaterad länk:
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https://doi.org/10.1...
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https://mdh.diva-por... (primary) (Raw object)
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https://urn.kb.se/re...
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https://doi.org/10.1...
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https://urn.kb.se/re...
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Abstract
Ämnesord
Stäng
- Purpose – The purpose of this study is to identify the norms that underlie and condition the decisions madeby preparers of financial reports.Design/methodology/approach – This interview-based study illustrates how financial report preparersengage in behaviors linked to the perception of recognition and measurement of internally generatedintangible assets by important stakeholders. All of the companies included in the study adhere toInternational Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and developmentin accordance with International Accounting Standard (IAS) 38.Findings – The authors identify the normative assumptions underlying the recognition and measurementof internally generated intangibles, which are based on concerns of consistency, credibility andreasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarilyrelated to cognitive legitimacy and is not of a moral or pragmatic nature.Originality/value – The study reveals that recognition and measurement of internally generatedintangibles in financial accounting relate to legitimacy. The authors identify specific norms that form thebasis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve asconstraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Nyckelord
- IAS 38
- Intangibles
- Legitimacy
- R&D
- Recognition
- Measurement
- Immateriella tillgångar
- internt upparbetade
- legitimitet
- redovisning
- värdering
- Business Studies
Publikations- och innehållstyp
- ref (ämneskategori)
- art (ämneskategori)
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