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...
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| Outros Autores: | , |
| Formato: | article |
| Idioma: | eng |
| Publicado em: |
2018
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| Texto completo: | http://hdl.handle.net/11110/1376 |
| País: | Portugal |
| Oai: | oai:ciencipca.ipca.pt:11110/1376 |