Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards

This study combines Dillard et al.’s [(2004). The making and remaking of organization context: Duality and the institutionalization process. Accounting, Auditing & Accountability Journal, 17(4), 506–542] institutional change model with institutional entrepreneurship theory. The aim is to enhance...

Full description

Bibliographic Details
Main Author: Guerreiro, Marta Silva (author)
Other Authors: Rodrigues, Lúcia Lima (author), Craig, Russell (author)
Format: article
Language:eng
Published: 2018
Subjects:
Institutional change
accounting systems
International financial Reporting Standards
Online Access:http://hdl.handle.net/11110/1376
Country:Portugal
Oai:oai:ciencipca.ipca.pt:11110/1376

Internet

http://hdl.handle.net/11110/1376

Similar Items