Institutional change of accounting systems : the adoption of a regime of adapted International Financial Reporting Standards

This study combines Dillard et al.’s (2004) institutional change model with institutional entrepreneurship theory. The aim is to enhance understanding of institutional change processes when a country adopts international accounting standards. For empirical support, we focus on the changes in social...

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Bibliographic Details
Main Author: Guerreiro, Marta Alexandra Silva (author)
Other Authors: Rodrigues, Lúcia Lima (author), Craig, Russell (author)
Format: article
Language:eng
Published: 2015
Subjects:
International accounting standards
Institutionalization
Dillard
Institutional entrepreneurship
Portugal
Accounting change
Social Sciences
Online Access:http://hdl.handle.net/1822/27208
Country:Portugal
Oai:oai:repositorium.sdum.uminho.pt:1822/27208

Internet

http://hdl.handle.net/1822/27208

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