The Pluralistic Foundations of Conceptual Veiling

Abstract: The theoretical foundations of Karthik Ramanna’s “Unreliable Accounts” are investigated, demonstrating the pluralistic approach which underlies his critique of the accountability and governance of the FASB. In particular, I highlight Ramanna’s use of multiple units of analysis and theoretical frameworks in his arguments for the existence of conceptual veiling, but I question the extent to which extent Ramanna’s account can be viewed as a generalisable causal explanation. Finally, avenues for future research are noted.

Object Details

• Location: Deutsche Nationalbibliothek Frankfurt am Main
• Extent: Online-Ressource
• Language: Englisch

References and Relationships

• Bibliographic citation: The Pluralistic Foundations of Conceptual Veiling ; volume:12 ; number:2 ; year:2022 ; pages:191-210 ; extent:20 ; Accounting, Economics, and Law ; 12, Heft 2 (2022), 191-210 (gesamt 20)

Contributors, Places and Time

• Creator: Morley, Julia

Further information

• DOI: 10.1515/ael-2021-0049
• URN: urn:nbn:de:101:1-2024022214575185003624
• Rights: Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
• Last update: 14.08.2025, 10:45 AM CEST