Online from: 1988
Subject Area: Accounting and Finance
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|Title:||The search for a conceptual framework: Quest for a holy grail, or hunting a snark?|
|Author(s):||Michael Page, (University of Portsmouth, Portsmouth, UK)|
|Citation:||Michael Page, (2005) "The search for a conceptual framework: Quest for a holy grail, or hunting a snark?", Accounting, Auditing & Accountability Journal, Vol. 18 Iss: 4, pp.565 - 576|
|Keywords:||Financial reporting, Metaphors|
|Article type:||General review|
|DOI:||10.1108/09513570510609360 (Permanent URL)|
|Publisher:||Emerald Group Publishing Limited|
Purpose – The paper is an exercise in “metaphoric defamiliarisation”. The metaphor of the search for a conceptual framework as “quest” is unpacked and an alternative, based on Lewis Carroll's
Design/methodology/approach – Many points of correspondence between Carroll's unlikely expedition and the work of standard setting bodies are noted and developed. The possibility that a conceptual framework might turn out to be a “Boojum” is examined.
Findings – Noting that timing precludes the possibility that
Originality/value – Examines the use of the quest metaphor and what it tells us about standard setters' approaches. An alternative metaphor is proposed as being more appropriate and, by contrasting the two, the content of the first is thrown into sharper relief.
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