Aims to contribute to the understanding of the Australian standard‐setting due process. Analyses submissions made on Exposure Draft 49 Accounting for Identifiable Intangible Assets (ED49) as a case study of the strategies employed by lobbyists in their attempt to influence the accounting...

The nature of the small firm -- Game changer -- Small firms in the economy (and solar system) -- The nature of the small firm -- Finding the five tribes -- The five tribes -- Seekers -- Whatnows -- Drifters -- Satisficers -- Digitals -- Putting the pieces together -- Appendix i -- Appendix ii --...