Allison's Models and the FASB Statements No's. 2, 5, 13, and 19

15 Pages Posted: 23 Nov 2008 Last revised: 20 Feb 2018

See all articles by Jeffrey D. Cheshire

Jeffrey D. Cheshire

affiliation not provided to SSRN

Ehsan H. Feroz

University of Washington, Milgard School of Business-Accounting ; University of Illinois at Urbana-Champaign; Government of the United States of America - US GAO Advisory Council; University of Minnesota, Labovitz School of Business-Department of Accounting; University of Minnesota, Carlson School of Management-Department of Accounting; American Accounting Association

Date Written: November 17, 2008

Abstract

This paper demonstrates the relevance of Graham Allison's conceptual models in explaining the FASB decision making processes. While models of organizational politics are potentially relevant for understanding the process of accounting standards setting, we conclude based on secondary sources that Allison's organizational process and rational actor models are relevant in varying degrees in explaining the FASB decisions regarding the Statements No's 2, 5, 13, and 19.

Keywords: FASB, GAAP, Standards setting, Organizational politics, Rational actor model, Bureaucratic behavior, Non-profit organizations, Political Economy

JEL Classification: G38, K23, L51, M41

Suggested Citation

Cheshire, Jeffrey D. and Feroz, Ehsan H., Allison's Models and the FASB Statements No's. 2, 5, 13, and 19 (November 17, 2008). Journal of Business Finance and Accounting, Vol. 16, No. 1, pp. 119-130, Spring 1989, Available at SSRN: https://ssrn.com/abstract=1303267

Jeffrey D. Cheshire

affiliation not provided to SSRN ( email )

Ehsan H. Feroz (Contact Author)

University of Washington, Milgard School of Business-Accounting ( email )

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Government of the United States of America - US GAO Advisory Council ( email )

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