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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| Outros Autores: | , |
| Formato: | article |
| Idioma: | eng |
| Publicado em: |
2015
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| Texto completo: | http://hdl.handle.net/1822/27208 |
| País: | Portugal |
| Oai: | oai:repositorium.sdum.uminho.pt:1822/27208 |