An institutional perspective of accountants' new roles – the …
2007年2月17日 · Adopting institutional theory, the following provides insight into role(s) change, as processes that encompass both institutional embeddedness and transformational agency. …
Accounting for Institutional Work: A Critical Review
2020年9月27日 · This paper offers a review of a rapidly growing body of accounting research, using the concept of institutional work, with an eye to whether and how it has addressed key …
New institutional accounting and IFRS - Taylor & Francis Online
2011年7月4日 · This paper reviews recent advances from the institutional economics and accounting literature to help build a nascent framework for ‘new institutional accounting’ (NIA) …
• Understand how the Financial Accounting Standards Board (FASB) differs from its two predecessors. • Understand the institutional problems facing the FASB. • Appreciate the …
Institutional theory in accounting information systems research ...
2024年3月1日 · In accounting research, there is a growing interest in the use of Institutional Theory to explain the adoption of socially recognized practices to legitimize organizational …
The cultural fields of accounting practices: Institutionalization and ...
2023年1月1日 · We identify three linked features of the cultural fields of accounting practices: the dispersed sites of the cultural production of accounting; the diverse, shifting and hybridised …
Institutional theory allows to describe current changes and assess the development of the accounting system (national and global) from the standpoint of finding relevant information by …
The institutionalization of accounting: the impact of national ...
2020年5月1日 · The author's general scheme of the institutional paradigm of institutional accounting and the approach to the development of his theory was built in the study based on …
New institutional accounting and IFRS - Semantic Scholar
2011年2月1日 · This paper reviews recent advances from the institutional economics and accounting literature to help build a nascent framework for ‘new institutional accounting’ (NIA) …
An Institutional Theory Perspective on Accounting Evolution
2016年5月14日 · In this paper, accounting rule is considered an institution and the discussion is chiefly based on Comparative Institutional Analysis (CIA), 1 a new institutional economics that …