Publication: Cambios conceptuales en la contabilidad de los arrendamientos: retos
normativos y académicos
Authors
Molina Sánchez, Horacio ; Mora Enguídanos, Araceli
item.page.secondaryauthor
item.page.director
Publisher
publication.page.editor
publication.page.department
DOI
https://doi.org/10.1016/j.rcsar.2015.01.001
item.page.type
info:eu-repo/semantics/article
Description
Abstract
El objetivo principal de este trabajo es demostrar que el posicionamiento de los emisores de normas
contables y el de los grupos de presión es coherente con la Teoría de la Ideología de la regulación y la Teoría
Positiva de la Contabilidad de los efectos económicos, respectivamente. Sin embargo, contrariamente a la
literatura previa de lobbying, argumentamos que en un contexto internacional y tras a˜nos de experiencia
con las Normas Internacionales de Información Financiera (NIIF), todos los agentes, y no solo los emisores
de las normas, utilizan aspectos conceptuales y técnicos, ya que los grupos de interés, fundamentalmente
los preparadores, prevén hacer más efectiva su actividad de lobbying. Para este análisis hemos escogido el
proyecto actual de modificación de la norma de contabilidad de los contratos de arrendamiento y hemos
analizado las cartas de comentario enviadas. Los resultados de este análisis son consistentes con las teorías
en cuanto al posicionamiento y reflejan a su vez una utilización interesada del marco conceptual para
esgrimir los argumentos. Mostramos asimismo con detalle la controversia que encierra esta propuesta
de cambio y planteamos el reto que esto supone para la investigación contable.
The aim of this paper is to show that the position of those who set accounting standards and that of pressure groups is consistent with the Ideology Theory of regulation and Positive Accounting Theory of economic consequences, respectively. However, contrary to previous literature on lobbying, it is argued that in an international context and after some years of experience with IFRS, all the agents, and not just the standard setters, use conceptual and technical arguments to defend their position, as interest groups, mainly preparers, think their lobbying activity will be more effective. For this analysis, the current proposal for changing the accounting regulations of leasing contracts has been selected, as well as the comment letters received. The results of the analysis are consistent with the theories when showing the position of both the standard setters and interest groups, although they show a use of the conceptual framework as an excuse for their arguments. The controversy surrounding the proposal is discussed in detail, highlighting the potential of this topic for accounting research.
The aim of this paper is to show that the position of those who set accounting standards and that of pressure groups is consistent with the Ideology Theory of regulation and Positive Accounting Theory of economic consequences, respectively. However, contrary to previous literature on lobbying, it is argued that in an international context and after some years of experience with IFRS, all the agents, and not just the standard setters, use conceptual and technical arguments to defend their position, as interest groups, mainly preparers, think their lobbying activity will be more effective. For this analysis, the current proposal for changing the accounting regulations of leasing contracts has been selected, as well as the comment letters received. The results of the analysis are consistent with the theories when showing the position of both the standard setters and interest groups, although they show a use of the conceptual framework as an excuse for their arguments. The controversy surrounding the proposal is discussed in detail, highlighting the potential of this topic for accounting research.
publication.page.subject
Citation
item.page.embargo
Ir a Estadísticas
Este ítem está sujeto a una licencia Creative Commons. http://creativecommons.org/licenses/by-nc-sa/4.0/