Accounting Standard Setting in the UK after 20 Years: A Critique of the Dearing and Solomons Reports
Accounting Standard Setting in the UK after 20 Years: A Critique of the Dearing and Solomons Reports
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英国会计准则制定20年后：对迪林报告和所罗门报告的批评
DOI：
10.1080/00014788.1989.9728850
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发表时间：
1989
影响因子：
1.7
通讯作者：
G. Whittington
中科院分区：
文献类型：
--
作者：
G. Whittington
会计准则指导委员会（ASSC）成立于1970年1月1日。在此之前，在1968年和1969年发生了一系列有争议的事件，包括GEC-AEI和Pergamon-Leasco收购，这些事件动摇了公众对财务会计的信心，最终导致了《泰晤士报》专栏中的公众争议，Eddie Stamp教授和（当时的爱丁堡大学）和罗纳德利奇爵士（当时的英格兰和威尔士特许会计师协会主席）。该委员会是一个自我监管的私营机构，由（当时的）三个特许协会（爱尔兰和苏格兰协会于1970年成为成员）赞助，由公共执业的会计师主导，其权威依赖于其对其组成机构中的个人成员的纪律处分权，这些成员是账户的使用者或使用者。ASSC于1975年成为会计标准委员会（ASC）; 1971年和1976年，其他专业团体加入，因此，控制ASC的会计机构咨询委员会（CCAB）现在由所有六个主要会计机构赞助，新加入的是注册会计师（1971年），管理会计师（1971年），和公共部门会计师（1976年）（这三个机构在这一期间都获得了皇家特许，因此现在有六个特许机构）。对会计准则委员会的工作进行了定期审查，特别是《瓦茨报告》（1981年），该报告扩大了成员范围，以放松审计专业对准则制定过程的明显控制。然而，一个由非全时志愿成员组成的自我调节专业机构的基本结构，
The Accounting Standards Steering Committee (ASSC) came into being on 1st January 1970. This was preceded by a series of controversial events in 1968 and 1969, including the GEC-AEI and Pergamon-Leasco take-overs, which had shaken public confidence in financial accounting, culminating in the public controversy, in the columns of The Times, between Prof. Eddie Stamp (then of Edinburgh University) and Sir Ronald Leach (then President of the Institute of Chartered Accountants in England and Wales, ICAEW). It was the ICAEW Council which took the initiative in creating the ASSC.The ASSC was a self-regulatory private sector body, sponsored by the (then) three Chartered Institutes (the Irish and Scottish Institutes becoming members in 1970), dominated by accountants in public practice, and relying for its authority on its disciplinary powers over individual members of its constituent bodies who were preparers or users of accounts. The ASSC became the Accounting Standards Committee (ASC) in 1975; and in 1971 and 1976 other professional bodies were brought in, so that the Consultative Committee of Accountancy Bodies (CCAB) which controls ASC is now sponsored by all six of the leading accountancy bodies, the newcomers being the Certified Accountants (1971), the Management Accountants (1971), and the Public Sector accountants (1976)(all three bodies have obtained Royal Charters during the period, so that there are now six chartered bodies). There have been periodic reviews of ASC’s work, notably the Watts Report (1 98 l), which resulted in a widening of membership in order to relax the apparent grip of the auditing profession on the standard-setting process. However, the basic structure of a self-regulating professional body, constituted of part-time volunteer members, has