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This paper discusses the statement ‘in a politically charged rulemaking environment, conceptual frameworks has only limited utility’.
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Abstract This paper discusses the statement 'in a politically charged rulemaking environment, conceptual frameworks has only limited utility'. From this statement I will identify and explain the perceived functions of a Conceptual Framework (CF) and the role it plays. Following this will be an explanation of the history and the motivations of the accounting profession in persisting with attempts to develop a CF. The existence of a CF is to serve as a guide for the standard setters to provide them with a set of objectives and constraints. Furthermore, CF provides a framework for setting standards, a basis for resolving accounting disputes and fundamental principles, which then do not have to be repeated in the Standards. The CF has been developed over the years, and it is continually being developed due to the changing environment, especially in a politically charged rulemaking environment to pursue the appropriate structure for a 'real' CF...
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