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Sunder: Accounting as Social Norms Social Norms vs. Standards of Accounting Shyam Sunder Yale University Norwegian School of Economics Bergen, June 3, 2005 Summary Norms of accounting important in financial reporting Federal regulation of securities, norms progressively replaced by written standards in accounting thought, practice, regulation, instruction, and research Generally accepted accounting principles—no longer a description in its plain English meaning of a generally accepted societal norm Capitalized: Accepted Accounting Principles Social norms maintained by internal and external