Purpose

The qualitative characteristics of decision-useful financial information (as set out in the revised March 2018 Conceptual Framework for financial reporting of the International Accounting Standards Board [IASB]) are fundamental for standard setting relied on by companies when making accounting policy changes and choices. However, there has not been an overarching universally agreed conceptual context of the qualitative characteristics. This paper aims to study the completeness of the qualitative characteristics towards suggesting a revision of the Conceptual Framework.

Design/methodology/approach

The present study evaluated the completeness of these qualitative characteristics using Foucauldian critical discourse analysis and content analysis paradigms to elucidate the inclusion conundrum. Foucauldian analysis allowed focus on power relationships, governmentality and subjectification in accounting society, as expressed through language and practices of the IASB who ultimately decide on the qualitative characteristics. Content analysis was used to analyse data collected via interviews with preparers and users of banks’ accounts, changes in banks’ accounting policies after the conceptual framework was published and comment letters from banks who wrote to the IASB.

Findings

Novel findings from this study revealed the potential significant omissions of the constraints of “materiality”, “transparency” and “regulatory/supervisory framework”. Also, surrounding the qualitative characteristics having been shown to be valid and includable, the adjective “decision-useful” reinstated in the chapter title and the IASB project team technical writers needing to show completeness of attention to all comments.

Originality/value

From these findings, a freshly formulated chapter in the conceptual framework on the qualitative characteristics can now be submitted for consideration by the IASB, with potential for international post-implementation review.

中文翻译：

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使用福柯批判话语分析和内容分析范式的定性特征的完整性：迈向修订的概念框架

目的

对决策有用的财务信息的定性特征（如 2018 年 3 月修订的国际会计准则委员会 [IASB] 财务报告概念框架中所述）是公司在做出会计政策变更和选择时所依赖的标准制定的基础。然而，还没有一个普遍认可的关于定性特征的总体概念背景。本文旨在研究定性特征的完整性，以建议对概念框架进行修订。

设计/方法/方法

本研究使用福柯批判话语分析和内容分析范式评估了这些定性特征的完整性，以阐明包含难题。福柯的分析允许关注会计社会中的权力关系、治理性和主体化，正如最终决定定性特征的 IASB 的语言和实践所表达的那样。内容分析用于分析通过采访银行账户的编制者和用户收集的数据、概念框架发布后银行会计政策的变化以及银行写信给 IASB 的评论信。

发现

这项研究的新发现揭示了“重要性”、“透明度”和“监管/监督框架”约束的潜在重大遗漏。此外，围绕已证明有效和可包含的定性特征，在章节标题中恢复了形容词“决策有用”，并且 IASB 项目团队技术​​作者需要表现出对所有评论的完整关注。

原创性/价值

根据这些发现，现在可以将概念框架中关于定性特征的新制定的章节提交给 IASB 审议，并有可能进行国际实施后审查。