Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories

Critical Perspectives on Accounting

Volumn 20, Issue 2, 2009, Pages 141-174

  Collin, Sven Olof Yrjö ^a   Tagesson, Torbjörn ^a   Andersson, Anette ^b   Cato, Joosefin ^b   Hansson, Karin ^b  

^a HALMSTAD UNIVERSITY   (Sweden)

^b KRISTIANSTAD UNIVERSITY   (Sweden)

Author keywords

Accounting choice; Accounting standards; Eclectic accounting theory; Institutional theory; Municipal corporation; Positive accounting theory; Sweden

Indexed keywords

EID: 60849100202     PISSN: 10452354     EISSN: 10959955     Source Type: Journal    
DOI: 10.1016/j.cpa.2008.09.003     Document Type: Article

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