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论文题目：老师推荐
论文语种：英文
您的研究方向：金融会计
是否有数据处理要求：否
您的国家：英国
您的学校背景：50名左右的英国大学
要求字数：2500
论文用途：本科课程论文 BA Assignment
是否需要盲审（博士或硕士生有这个需要）：
补充要求和说明：论文的要求在附件里
Essay Title
“We create a picture [a true, a fair view] of an organisation. Or the ‘economy’, whatever you like, and on the basis of that picture (not some underlying ‘real’ reality of which no-one is aware), people think and act. And by responding to that picture of reality, they make it so: it becomes ‘real in its consequences’. And what is more when people respond to that picture, and the consequences occur, they see it as proof of our having correctly conveyed reality. Clever, isn’t it? That is how society works.”
“So, you’re saying that anyone charged with the responsibility of providing these pictures has a lot of power, because people will respond to what they draw-up?”
“That is so.”
“It seems to me that your power is a hidden power, because people only think of you as communicating reality, but in communicating reality, you construct reality.”
“That’s right. A hidden power. And all the more potent for it. This may sound silly to you, but most of us are only just beginning to realise ourselves that we have this power. We always thought of ourselves as being technical people. But it has been becoming clear lately, that there is much more to our work. Much more ,,,”
Hines, R (1988, p.257) ‘Financial accounting: in communicating reality, we construct reality’ Accounting, Organisations and Society 13 (5), pp251-261
Requirement
The above extract is from a seminal paper by Ruth Hines. To what extent http://www.ukassignment.org/ do these ideas reflect the international convergence programme? Your answer should include some consideration of the problems and barriers to harmonisation; the concept of a true and fair view and the current debate surrounding valuation methods.
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