In this article, the authors discuss the issue of rigor in relation to qualitative social research. It takes a critical focus on the inadequacy of applying a quantitative concept of rigor to evaluate qualitative research. Informed through the researchers' own experience, suggestions are made for a concept of rigor that meets the needs of qualitative research more adequately. Incorporating a notion of ethics, the authors develop a cluster of terms around which they argue that qualitative research can meaningfully speak about rigor: attentiveness, empathy, carefulness, sensitivity, respect, reflection, conscientiousness, engagement, awareness, and openness.
After reading this chapter, you should be able to: • Understand the historical background and development of accounting standard setting in the United States. • Understand how the Financial Accounting Standards Board (FASB) differs from its two predecessors. • Understand the institutional problems facing the FASB. • Appreciate the complexity of the standard-setting process. • Understand how the liability crisis in public accounting is being modified. • Grasp the significance of the Sarbanes-Oxley bill and other current developments in accounting. I n the United States prior to 1930, accounting was largely unregulated. The accounting practices and procedures used by a firm were generally considered confidential. Thus, one firm had little knowledge about the procedures followed by other companies. Obviously, the result was a considerable lack of uniformity in accounting practices among companies, both from year to year and within the same industry. Bankers and other creditors, who were the primary users of financial reports, provided D r a f t P r o o f-D o n o t c o p y , p o s t , o r d i s t r i b u t e
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.