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    <subfield code="a">Introduction / Ken Peasnell -- Users, characteristics and standards / Michael J. Mumford -- Professional judgement and professional standards / Alister K. Mason -- On the idea of a conceptual framework for financial reporting / Michael K. Power -- On the methodology of constructing a conceptual framework for financial accounting / Simon Archer -- The subject matters of accounting / Robert R. Sterling -- Accounting and language / Colin Lyas -- Paradigms, research traditions and theory nets of accounting / Richard Mattessich -- Achieving scientific knowledge, the rationality of scientific method / R. Murray Lindsay -- In search of reality / Philip Stamp.</subfield>
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