메뉴 건너뛰기




Volumn 37, Issue 7, 2012, Pages 482-499

Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal - Institutional logics and strategic responses

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84865980804     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2012.05.003     Document Type: Article
Times cited : (94)

References (101)
  • 1
    • 0001060154 scopus 로고    scopus 로고
    • A field study of control system " redesign" : The impact of institutional processes on strategic choice
    • Abernethy M.A., Chua W.F. A field study of control system " redesign" : The impact of institutional processes on strategic choice. Contemporary Accounting Research 1996, 13:569-606.
    • (1996) Contemporary Accounting Research , vol.13 , pp. 569-606
    • Abernethy, M.A.1    Chua, W.F.2
  • 2
    • 0005212514 scopus 로고
    • The voluntary adoption of International Accounting Standards by Bahraini corporations
    • Al-Basteki H. The voluntary adoption of International Accounting Standards by Bahraini corporations. Advances in International Accounting 1995, 8:47-64.
    • (1995) Advances in International Accounting , vol.8 , pp. 47-64
    • Al-Basteki, H.1
  • 3
    • 67349139111 scopus 로고    scopus 로고
    • Financial reporting transformation: The experience of Turkey
    • Alp A., Ustundag S. Financial reporting transformation: The experience of Turkey. Critical Perspectives on Accounting 2009, 20:680-699.
    • (2009) Critical Perspectives on Accounting , vol.20 , pp. 680-699
    • Alp, A.1    Ustundag, S.2
  • 5
    • 0035730596 scopus 로고    scopus 로고
    • Domestic accounting standards, international accounting standards, and the predictability of earnings
    • Ashbaugh H., Pincus M. Domestic accounting standards, international accounting standards, and the predictability of earnings. Journal of Accounting Research 2001, 39:417-434.
    • (2001) Journal of Accounting Research , vol.39 , pp. 417-434
    • Ashbaugh, H.1    Pincus, M.2
  • 7
    • 0010158849 scopus 로고
    • Actions speak louder than words: An institutional perspective on the securities and exchange commission
    • Bealing W. Actions speak louder than words: An institutional perspective on the securities and exchange commission. Accounting, Organizations and Society 1994, 19:555-567.
    • (1994) Accounting, Organizations and Society , vol.19 , pp. 555-567
    • Bealing, W.1
  • 8
    • 0039258367 scopus 로고    scopus 로고
    • Agency, entrepreneurs, and institutional change. The role of strategic choice and institutionalized practices in organizations
    • Beckert J. Agency, entrepreneurs, and institutional change. The role of strategic choice and institutionalized practices in organizations. Organization Studies 1999, 20:777-799.
    • (1999) Organization Studies , vol.20 , pp. 777-799
    • Beckert, J.1
  • 9
    • 55149084069 scopus 로고    scopus 로고
    • Isomorphism, diffusion and decoupling
    • Sage, Thousand Oaks, CA, R. Greenwood, C. Oliver, R. Suddaby, K. Sahlin (Eds.)
    • Boxenbaum E., Jonsson S. Isomorphism, diffusion and decoupling. The Sage handbook of organizational institutionalism 2008, 78-98. Sage, Thousand Oaks, CA. R. Greenwood, C. Oliver, R. Suddaby, K. Sahlin (Eds.).
    • (2008) The Sage handbook of organizational institutionalism , pp. 78-98
    • Boxenbaum, E.1    Jonsson, S.2
  • 12
    • 0344561437 scopus 로고    scopus 로고
    • Institutional pressures, monopolistic conditions and the implementation of early cost management practices: The case of the Royal Tobacco Factory of Seville (1820-1887)
    • Carmona S., Macías M. Institutional pressures, monopolistic conditions and the implementation of early cost management practices: The case of the Royal Tobacco Factory of Seville (1820-1887). Abacus 2001, 37:139-165.
    • (2001) Abacus , vol.37 , pp. 139-165
    • Carmona, S.1    Macías, M.2
  • 13
    • 0035486214 scopus 로고    scopus 로고
    • Institutional theory and accounting rule choice: An analysis of four US State Governments' decisions to adopt generally accepted accounting principles
    • Carpenter V.L., Feroz E.H. Institutional theory and accounting rule choice: An analysis of four US State Governments' decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society 2001, 26:565-596.
    • (2001) Accounting, Organizations and Society , vol.26 , pp. 565-596
    • Carpenter, V.L.1    Feroz, E.H.2
  • 15
    • 36248965791 scopus 로고    scopus 로고
    • Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK
    • Christensen H.B., Lee E., Walker M. Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK. International Journal of Accounting 2007, 42:341-379.
    • (2007) International Journal of Accounting , vol.42 , pp. 341-379
    • Christensen, H.B.1    Lee, E.2    Walker, M.3
  • 16
  • 17
    • 12444300239 scopus 로고    scopus 로고
    • Understanding strategic responses to institutional pressures
    • Clemens B.W., Douglas T.J. Understanding strategic responses to institutional pressures. Journal of Business Research 2005, 58:1205-1213.
    • (2005) Journal of Business Research , vol.58 , pp. 1205-1213
    • Clemens, B.W.1    Douglas, T.J.2
  • 18
    • 60849100202 scopus 로고    scopus 로고
    • Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories
    • Collin S.Y., Tagesson T., Andersson A., Cato J., Hansson K. Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories. Critical Perspectives on Accounting 2009, 20:141-174.
    • (2009) Critical Perspectives on Accounting , vol.20 , pp. 141-174
    • Collin, S.Y.1    Tagesson, T.2    Andersson, A.3    Cato, J.4    Hansson, K.5
  • 19
    • 77953514170 scopus 로고
    • An institutional perspective on the rise, social transformation, and fall of a university budget category
    • Covaleski M.A., Dirsmith M.W. An institutional perspective on the rise, social transformation, and fall of a university budget category. Administrative Science Quarterly 1988, 33:562-587.
    • (1988) Administrative Science Quarterly , vol.33 , pp. 562-587
    • Covaleski, M.A.1    Dirsmith, M.W.2
  • 20
    • 57849149478 scopus 로고    scopus 로고
    • Institutionalization and practice variation in the management control of a global/local setting
    • Cruz I., Major M., Scapens R.W. Institutionalization and practice variation in the management control of a global/local setting. Accounting, Auditing & Accountability Journal 2009, 22:91-117.
    • (2009) Accounting, Auditing & Accountability Journal , vol.22 , pp. 91-117
    • Cruz, I.1    Major, M.2    Scapens, R.W.3
  • 21
    • 33646878379 scopus 로고    scopus 로고
    • Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences
    • Cuijpers R., Buijink W. Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. European Accounting Review 2005, 14:487-524.
    • (2005) European Accounting Review , vol.14 , pp. 487-524
    • Cuijpers, R.1    Buijink, W.2
  • 22
    • 0031286317 scopus 로고    scopus 로고
    • Isomorphism in context: The power and prescription of institutional norms
    • Dacin M.T. Isomorphism in context: The power and prescription of institutional norms. Academy of Management Journal 1997, 40:46-81.
    • (1997) Academy of Management Journal , vol.40 , pp. 46-81
    • Dacin, M.T.1
  • 24
    • 84865825859 scopus 로고    scopus 로고
    • International accounting system and its major challenges in time
    • Diaconu P. International accounting system and its major challenges in time. Journal of Modern Accounting and Auditing 2009, 5:14-19.
    • (2009) Journal of Modern Accounting and Auditing , vol.5 , pp. 14-19
    • Diaconu, P.1
  • 25
    • 84986170709 scopus 로고    scopus 로고
    • The making and remaking of organization context: Duality and the institutionalization process
    • Dillard J.F., Rigsby J.T., Goodman C. The making and remaking of organization context: Duality and the institutionalization process. Accounting, Auditing & Accountability Journal 2004, 17:506-542.
    • (2004) Accounting, Auditing & Accountability Journal , vol.17 , pp. 506-542
    • Dillard, J.F.1    Rigsby, J.T.2    Goodman, C.3
  • 27
    • 0000953669 scopus 로고
    • The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields
    • DiMaggio P.J., Powell W.W. The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review 1983, 48:147-160.
    • (1983) American Sociological Review , vol.48 , pp. 147-160
    • DiMaggio, P.J.1    Powell, W.W.2
  • 29
    • 0000537110 scopus 로고    scopus 로고
    • An empirical investigation of multinational firms' compliance with International Accounting Standards
    • El-Gazzar S.M., Finn P.M., Jacob R. An empirical investigation of multinational firms' compliance with International Accounting Standards. International Journal of Accounting 1999, 34:239-248.
    • (1999) International Journal of Accounting , vol.34 , pp. 239-248
    • El-Gazzar, S.M.1    Finn, P.M.2    Jacob, R.3
  • 30
    • 84984254721 scopus 로고
    • Institutional pressures on university accounting education in Canada
    • Etherington L.D., Richardson A.J. Institutional pressures on university accounting education in Canada. Contemporary Accounting Research 1994, 10:141-162.
    • (1994) Contemporary Accounting Research , vol.10 , pp. 141-162
    • Etherington, L.D.1    Richardson, A.J.2
  • 31
    • 84936628895 scopus 로고
    • The spread of the multidivisional form among large firms, 1919-1979
    • Fligstein N. The spread of the multidivisional form among large firms, 1919-1979. American Sociological Review 1985, 50:377-391.
    • (1985) American Sociological Review , vol.50 , pp. 377-391
    • Fligstein, N.1
  • 32
    • 47349090026 scopus 로고    scopus 로고
    • The role of firm-specific incentives and country factors in explaining voluntary IAS adoptions: Evidence from private firms
    • Francis J.R., Khurana I.K., Martin X., Pereira R. The role of firm-specific incentives and country factors in explaining voluntary IAS adoptions: Evidence from private firms. European Accounting Review 2008, 17:331-360.
    • (2008) European Accounting Review , vol.17 , pp. 331-360
    • Francis, J.R.1    Khurana, I.K.2    Martin, X.3    Pereira, R.4
  • 33
    • 0002464333 scopus 로고
    • Bringing society back in: Symbols, practices, and institutional contradictions
    • University of Chicago Press, Chicago, IL, W.W. Powell, P.J. DiMaggio (Eds.)
    • Friedland R., Alford R.R. Bringing society back in: Symbols, practices, and institutional contradictions. The new institutionalism in organizational analysis 1991, 232-263. University of Chicago Press, Chicago, IL. W.W. Powell, P.J. DiMaggio (Eds.).
    • (1991) The new institutionalism in organizational analysis , pp. 232-263
    • Friedland, R.1    Alford, R.R.2
  • 34
    • 0036837161 scopus 로고    scopus 로고
    • The role of performance measures and incentive systems in relation to the degree of JIT implementation
    • Fullerton R.R., McWatters C.S. The role of performance measures and incentive systems in relation to the degree of JIT implementation. Accounting, Organizations and Society 2002, 27:711-735.
    • (2002) Accounting, Organizations and Society , vol.27 , pp. 711-735
    • Fullerton, R.R.1    McWatters, C.S.2
  • 35
    • 0030306444 scopus 로고    scopus 로고
    • Organizational discretion in responding to institutional practices: Hospitals and cesarean births
    • Goodrick E., Salancik G.R. Organizational discretion in responding to institutional practices: Hospitals and cesarean births. Administrative Science Quarterly 1996, 41:1-28.
    • (1996) Administrative Science Quarterly , vol.41 , pp. 1-28
    • Goodrick, E.1    Salancik, G.R.2
  • 36
    • 0012183193 scopus 로고
    • Institutional pressures and strategic responsiveness: Employer involvement in work-family issues
    • Goodstein J.D. Institutional pressures and strategic responsiveness: Employer involvement in work-family issues. Academy of Management Journal 1994, 37:350-382.
    • (1994) Academy of Management Journal , vol.37 , pp. 350-382
    • Goodstein, J.D.1
  • 37
    • 82655162197 scopus 로고    scopus 로고
    • Organisational design choices in response to public sector reforms: A case study of mandated hospital networks
    • Grafton J., Abernethy M.A., Lillis A.M. Organisational design choices in response to public sector reforms: A case study of mandated hospital networks. Management Accounting Research 2011, 22:242-268.
    • (2011) Management Accounting Research , vol.22 , pp. 242-268
    • Grafton, J.1    Abernethy, M.A.2    Lillis, A.M.3
  • 38
    • 77957004287 scopus 로고    scopus 로고
    • The multiplicity of institutional logics and the heterogeneity of organizational responses
    • Greenwood R., Díaz A.M., Li S.X., Lorente J.C. The multiplicity of institutional logics and the heterogeneity of organizational responses. Organization Science 2010, 21:521-539.
    • (2010) Organization Science , vol.21 , pp. 521-539
    • Greenwood, R.1    Díaz, A.M.2    Li, S.X.3    Lorente, J.C.4
  • 39
    • 0030511668 scopus 로고    scopus 로고
    • Understanding radical organizational change: Bringing together the old and the new institutionalism
    • Greenwood R., Hinings C.R. Understanding radical organizational change: Bringing together the old and the new institutionalism. Academy of Management Review 1996, 21:1022-1054.
    • (1996) Academy of Management Review , vol.21 , pp. 1022-1054
    • Greenwood, R.1    Hinings, C.R.2
  • 41
    • 84963062268 scopus 로고
    • Mimetic isomorphism and its effect on the audit services market
    • Han S.K. Mimetic isomorphism and its effect on the audit services market. Social Forces 1994, 73:637-663.
    • (1994) Social Forces , vol.73 , pp. 637-663
    • Han, S.K.1
  • 42
    • 8744225642 scopus 로고    scopus 로고
    • Corporate lobbying behaviour on accounting for stock-based compensation: Venue and format choices
    • Hill N.T., Shelton S.W., Stevens K.T. Corporate lobbying behaviour on accounting for stock-based compensation: Venue and format choices. Abacus 2002, 38:78-90.
    • (2002) Abacus , vol.38 , pp. 78-90
    • Hill, N.T.1    Shelton, S.W.2    Stevens, K.T.3
  • 46
    • 0347919702 scopus 로고
    • Institutional and resource dependence determinants of responsiveness to work-family issues
    • Ingram P., Simons T. Institutional and resource dependence determinants of responsiveness to work-family issues. Academy of Management Journal 1995, 38:1466-1482.
    • (1995) Academy of Management Journal , vol.38 , pp. 1466-1482
    • Ingram, P.1    Simons, T.2
  • 47
    • 42949119187 scopus 로고    scopus 로고
    • The global institutionalization of financial reporting: The case of the United Arab Emirates
    • Irvine H. The global institutionalization of financial reporting: The case of the United Arab Emirates. Accounting Forum 2008, 32:125-142.
    • (2008) Accounting Forum , vol.32 , pp. 125-142
    • Irvine, H.1
  • 48
    • 77955774139 scopus 로고    scopus 로고
    • MNCs and International Accountability Standards through an institutional lens: Evidence of symbolic conformity or decoupling
    • Jamali D. MNCs and International Accountability Standards through an institutional lens: Evidence of symbolic conformity or decoupling. Journal of Business Ethics 2010, 95:617-640.
    • (2010) Journal of Business Ethics , vol.95 , pp. 617-640
    • Jamali, D.1
  • 49
    • 80052940412 scopus 로고    scopus 로고
    • Empirical research on the international harmonization of accounting standards and practices: Survey findings
    • Joshi P.L. Empirical research on the international harmonization of accounting standards and practices: Survey findings. Journal of Financial Management and Analysis 1998, 11:44-62.
    • (1998) Journal of Financial Management and Analysis , vol.11 , pp. 44-62
    • Joshi, P.L.1
  • 50
    • 79952440766 scopus 로고    scopus 로고
    • What drives firms' decisions to lobby and determinants of their lobbying positions: Evidence from firms' comment letter submissions during FASB's stock option expensing proposal in 2004
    • Koh W.C. What drives firms' decisions to lobby and determinants of their lobbying positions: Evidence from firms' comment letter submissions during FASB's stock option expensing proposal in 2004. International Journal of Accounting 2011, 46:1-24.
    • (2011) International Journal of Accounting , vol.46 , pp. 1-24
    • Koh, W.C.1
  • 51
    • 25144483471 scopus 로고    scopus 로고
    • A content analysis of risk management disclosures in Canadian annual reports
    • Lajili K., Zéghal D. A content analysis of risk management disclosures in Canadian annual reports. Canadian Journal of Administrative Sciences 2005, 22:125-142.
    • (2005) Canadian Journal of Administrative Sciences , vol.22 , pp. 125-142
    • Lajili, K.1    Zéghal, D.2
  • 53
    • 77249154517 scopus 로고    scopus 로고
    • The post-adoption effects of the implementation of International Financial Reporting Standards in Greece
    • Latridis G., Rouvolis S. The post-adoption effects of the implementation of International Financial Reporting Standards in Greece. Journal of International Accounting, Auditing and Taxation 2010, 19:55-65.
    • (2010) Journal of International Accounting, Auditing and Taxation , vol.19 , pp. 55-65
    • Latridis, G.1    Rouvolis, S.2
  • 55
    • 33847415953 scopus 로고    scopus 로고
    • Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange
    • Lopes P.T., Rodrigues L.L. Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. International Journal of Accounting 2007, 42:25-56.
    • (2007) International Journal of Accounting , vol.42 , pp. 25-56
    • Lopes, P.T.1    Rodrigues, L.L.2
  • 56
    • 34248562991 scopus 로고    scopus 로고
    • A tale of two cities: Competing logics and practice variation in the professionalizing of mutual funds
    • Lounsbury M. A tale of two cities: Competing logics and practice variation in the professionalizing of mutual funds. Academy of Management Journal 2007, 50:289-307.
    • (2007) Academy of Management Journal , vol.50 , pp. 289-307
    • Lounsbury, M.1
  • 57
    • 41149121280 scopus 로고    scopus 로고
    • Institutional rationality and practice variation: New directions in the institutional analysis of practice
    • Lounsbury M. Institutional rationality and practice variation: New directions in the institutional analysis of practice. Accounting, Organizations and Society 2008, 33:349-361.
    • (2008) Accounting, Organizations and Society , vol.33 , pp. 349-361
    • Lounsbury, M.1
  • 58
    • 33846873021 scopus 로고    scopus 로고
    • Management accounting change and stability: Loosely coupled rules and routines in action
    • Lukka K. Management accounting change and stability: Loosely coupled rules and routines in action. Management Accounting Research 2007, 18:76-101.
    • (2007) Management Accounting Research , vol.18 , pp. 76-101
    • Lukka, K.1
  • 60
    • 34548783195 scopus 로고    scopus 로고
    • Vive la résistance: Competing logics and the consolidation of U.S. community banking
    • Marquis C., Lounsbury M. Vive la résistance: Competing logics and the consolidation of U.S. community banking. Academy of Management Journal 2007, 50:799-820.
    • (2007) Academy of Management Journal , vol.50 , pp. 799-820
    • Marquis, C.1    Lounsbury, M.2
  • 61
    • 0000057597 scopus 로고
    • Institutionalized organizations: Formal structure as myth and ceremony
    • Meyer J.W., Rowan B. Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology 1977, 83:340-363.
    • (1977) American Journal of Sociology , vol.83 , pp. 340-363
    • Meyer, J.W.1    Rowan, B.2
  • 63
    • 0032220448 scopus 로고    scopus 로고
    • Explaining organizational responsiveness to work-family issues: The role of human resource executives as issue interpreters
    • Milliken F.J., Martins L.L., Morgan H. Explaining organizational responsiveness to work-family issues: The role of human resource executives as issue interpreters. Academy of Management Journal 1998, 41:580-592.
    • (1998) Academy of Management Journal , vol.41 , pp. 580-592
    • Milliken, F.J.1    Martins, L.L.2    Morgan, H.3
  • 64
    • 27844608917 scopus 로고    scopus 로고
    • The adoption of international accounting standards in Bangladesh: An exploration of rationale and process
    • Mir M.Z., Rahaman A.S. The adoption of international accounting standards in Bangladesh: An exploration of rationale and process. Accounting, Auditing & Accountability Journal 2005, 18:816-841.
    • (2005) Accounting, Auditing & Accountability Journal , vol.18 , pp. 816-841
    • Mir, M.Z.1    Rahaman, A.S.2
  • 65
    • 0035648839 scopus 로고    scopus 로고
    • Performance measurement and institutional processes: A study of managerial responses to public sector reform
    • Modell S. Performance measurement and institutional processes: A study of managerial responses to public sector reform. Management Accounting Research 2001, 12:437-464.
    • (2001) Management Accounting Research , vol.12 , pp. 437-464
    • Modell, S.1
  • 66
    • 0000537112 scopus 로고    scopus 로고
    • Firm characteristics of Swiss companies that utilize International Accounting Standards
    • Murphy A.B. Firm characteristics of Swiss companies that utilize International Accounting Standards. International Journal of Accounting 1999, 34:121-131.
    • (1999) International Journal of Accounting , vol.34 , pp. 121-131
    • Murphy, A.B.1
  • 68
    • 34249744746 scopus 로고    scopus 로고
    • Corporatisation and accounting change: The role of accounting and accountants in a Malaysian public utility
    • Nor-Aziah A.K., Scapens R.W. Corporatisation and accounting change: The role of accounting and accountants in a Malaysian public utility. Management Accounting Research 2007, 18:209-247.
    • (2007) Management Accounting Research , vol.18 , pp. 209-247
    • Nor-Aziah, A.K.1    Scapens, R.W.2
  • 69
    • 78149466368 scopus 로고    scopus 로고
    • Intangible assets and value relevance: Evidence from the Portuguese stock exchange
    • Oliveira L., Rodrigues L.L., Craig R. Intangible assets and value relevance: Evidence from the Portuguese stock exchange. British Accounting Review 2010, 42:241-252.
    • (2010) British Accounting Review , vol.42 , pp. 241-252
    • Oliveira, L.1    Rodrigues, L.L.2    Craig, R.3
  • 70
    • 0001279075 scopus 로고
    • Strategic responses to institutional processes
    • Oliver C. Strategic responses to institutional processes. Academy of Management Review 1991, 16:145-179.
    • (1991) Academy of Management Review , vol.16 , pp. 145-179
    • Oliver, C.1
  • 72
    • 0000106301 scopus 로고
    • Loosely coupled systems: A reconceptualization
    • Orton J.D., Weick K.E. Loosely coupled systems: A reconceptualization. Academy of Management Review 1990, 15:203-223.
    • (1990) Academy of Management Review , vol.15 , pp. 203-223
    • Orton, J.D.1    Weick, K.E.2
  • 73
    • 84893899451 scopus 로고
    • Late adoption of the multidivisional form by large U.S. corporations: Institutional, political and economic accounts
    • Palmer D.A., Jennings P.D., Zhou X. Late adoption of the multidivisional form by large U.S. corporations: Institutional, political and economic accounts. Administrative Science Quarterly 1993, 38:100-131.
    • (1993) Administrative Science Quarterly , vol.38 , pp. 100-131
    • Palmer, D.A.1    Jennings, P.D.2    Zhou, X.3
  • 74
    • 84935322829 scopus 로고
    • Review essay: Overboard with myth and symbols
    • Perrow C. Review essay: Overboard with myth and symbols. American Journal of Sociology 1985, 91:151-155.
    • (1985) American Journal of Sociology , vol.91 , pp. 151-155
    • Perrow, C.1
  • 76
    • 0000928219 scopus 로고
    • Expanding the scope of institutional analysis
    • University of Chicago Press, Chicago, IL, W.W. Powell, P.J. DiMaggio (Eds.)
    • Powell W.W. Expanding the scope of institutional analysis. The new institutionalism in organizational analysis 1991, 183-203. University of Chicago Press, Chicago, IL. W.W. Powell, P.J. DiMaggio (Eds.).
    • (1991) The new institutionalism in organizational analysis , pp. 183-203
    • Powell, W.W.1
  • 77
    • 46049092003 scopus 로고    scopus 로고
    • The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting
    • Ramanna K. The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting. Journal of Accounting and Economics 2008, 45:253-281.
    • (2008) Journal of Accounting and Economics , vol.45 , pp. 253-281
    • Ramanna, K.1
  • 78
    • 33947395642 scopus 로고    scopus 로고
    • The impact of legal and voluntary investor protection on the early adoption of International Financial Reporting Standards (IFRS)
    • Renders A., Gaeremynck A. The impact of legal and voluntary investor protection on the early adoption of International Financial Reporting Standards (IFRS). De Economist 2007, 155:49-72.
    • (2007) De Economist , vol.155 , pp. 49-72
    • Renders, A.1    Gaeremynck, A.2
  • 79
    • 34547842855 scopus 로고    scopus 로고
    • Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault
    • Rodrigues L.L., Craig R. Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault. Critical Perspectives on Accounting 2007, 18:739-757.
    • (2007) Critical Perspectives on Accounting , vol.18 , pp. 739-757
    • Rodrigues, L.L.1    Craig, R.2
  • 81
    • 84936824402 scopus 로고
    • The adolescence of institutional theory
    • Scott W.R. The adolescence of institutional theory. Administrative Science Quarterly 1987, 32:493-511.
    • (1987) Administrative Science Quarterly , vol.32 , pp. 493-511
    • Scott, W.R.1
  • 83
    • 0036011961 scopus 로고    scopus 로고
    • Institutional contradictions, praxis, and institutional change: A dialectical perspective
    • Seo M.G., Creed W.E.D. Institutional contradictions, praxis, and institutional change: A dialectical perspective. Academy of Management Review 2002, 27:222-247.
    • (2002) Academy of Management Review , vol.27 , pp. 222-247
    • Seo, M.G.1    Creed, W.E.D.2
  • 84
    • 0001503699 scopus 로고    scopus 로고
    • Disclosure level and compliance with IASs: A comparison of companies with and without U.S. listings and filings
    • Street D.L., Bryant S.M. Disclosure level and compliance with IASs: A comparison of companies with and without U.S. listings and filings. International Journal of Accounting 2000, 35:305-329.
    • (2000) International Journal of Accounting , vol.35 , pp. 305-329
    • Street, D.L.1    Bryant, S.M.2
  • 85
    • 0036282199 scopus 로고    scopus 로고
    • Factors influencing the extent of corporate compliance with International Accounting Standards: Summary of a research monograph
    • Street D.L., Gray S.J. Factors influencing the extent of corporate compliance with International Accounting Standards: Summary of a research monograph. Journal of International Accounting, Auditing and Taxation 2002, 11:51-76.
    • (2002) Journal of International Accounting, Auditing and Taxation , vol.11 , pp. 51-76
    • Street, D.L.1    Gray, S.J.2
  • 86
    • 0001930885 scopus 로고    scopus 로고
    • Acceptance and observance of International Accounting Standards: An empirical study of companies claiming to comply with IASs
    • Street D.L., Gray S.J., Bryant S.M. Acceptance and observance of International Accounting Standards: An empirical study of companies claiming to comply with IASs. International Journal of Accounting 1999, 34:11-48.
    • (1999) International Journal of Accounting , vol.34 , pp. 11-48
    • Street, D.L.1    Gray, S.J.2    Bryant, S.M.3
  • 87
    • 21844442887 scopus 로고
    • Managing legitimacy: Strategic and institutional approaches
    • Suchman M.C. Managing legitimacy: Strategic and institutional approaches. Academy of Management Review 1995, 20:571-610.
    • (1995) Academy of Management Review , vol.20 , pp. 571-610
    • Suchman, M.C.1
  • 88
    • 33847062000 scopus 로고    scopus 로고
    • Transnational regulation of professional services: Governance dynamics of field level organizational change
    • Suddaby R., Cooper D.J., Greenwood R. Transnational regulation of professional services: Governance dynamics of field level organizational change. Accounting, Organizations and Society 2007, 32:333-362.
    • (2007) Accounting, Organizations and Society , vol.32 , pp. 333-362
    • Suddaby, R.1    Cooper, D.J.2    Greenwood, R.3
  • 90
    • 0012309586 scopus 로고    scopus 로고
    • The use of International Accounting Standards terminology, a survey of IAS compliance disclosure
    • Taylor M.E., Jones R.A. The use of International Accounting Standards terminology, a survey of IAS compliance disclosure. International Journal of Accounting 1999, 34:557-570.
    • (1999) International Journal of Accounting , vol.34 , pp. 557-570
    • Taylor, M.E.1    Jones, R.A.2
  • 92
    • 0036003217 scopus 로고    scopus 로고
    • The rise of the corporation in a craft industry: Conflict and conformity in institutional logics
    • Thornton P.H. The rise of the corporation in a craft industry: Conflict and conformity in institutional logics. Academy of Management Journal 2002, 45:81-101.
    • (2002) Academy of Management Journal , vol.45 , pp. 81-101
    • Thornton, P.H.1
  • 94
    • 0040249021 scopus 로고    scopus 로고
    • Institutional logics and the historical contingency of power in organizations: Executive succession in the higher education publishing industry, 1958-1990
    • Thornton P.H., Ocasio W. Institutional logics and the historical contingency of power in organizations: Executive succession in the higher education publishing industry, 1958-1990. American Journal of Sociology 1999, 105:801-843.
    • (1999) American Journal of Sociology , vol.105 , pp. 801-843
    • Thornton, P.H.1    Ocasio, W.2
  • 95
    • 49949096991 scopus 로고    scopus 로고
    • Institutional logics
    • Sage, Thousand Oaks, CA, R. Greenwood, C. Oliver, R. Suddaby, K. Sahlin (Eds.)
    • Thornton P.H., Ocasio W. Institutional logics. The Sage handbook of organizational institutionalism 2008, 99-129. Sage, Thousand Oaks, CA. R. Greenwood, C. Oliver, R. Suddaby, K. Sahlin (Eds.).
    • (2008) The Sage handbook of organizational institutionalism , pp. 99-129
    • Thornton, P.H.1    Ocasio, W.2
  • 97
    • 0000189829 scopus 로고
    • Institutional sources of change in the formal structure of organizations: The diffusion of civil service reform, 1880-1935
    • Tolbert P.S., Zucker L.G. Institutional sources of change in the formal structure of organizations: The diffusion of civil service reform, 1880-1935. Administrative Science Quarterly 1983, 28:22-39.
    • (1983) Administrative Science Quarterly , vol.28 , pp. 22-39
    • Tolbert, P.S.1    Zucker, L.G.2
  • 98
    • 19944406155 scopus 로고    scopus 로고
    • The adoption of US GAAP by French firms before the creation of the International Accounting Standards Committee: An institutional explanation
    • Touron P. The adoption of US GAAP by French firms before the creation of the International Accounting Standards Committee: An institutional explanation. Critical Perspectives on Accounting 2005, 16:851-873.
    • (2005) Critical Perspectives on Accounting , vol.16 , pp. 851-873
    • Touron, P.1
  • 99
    • 62649120960 scopus 로고    scopus 로고
    • Organizational fields: Past, present and future
    • Sage, Thousand Oaks, CA, R. Greenwood, C. Oliver, R. Suddaby, K. Sahlin (Eds.)
    • Wooten M., Hoffman A.J. Organizational fields: Past, present and future. The Sage handbook of organizational institutionalism 2008, 596-623. Sage, Thousand Oaks, CA. R. Greenwood, C. Oliver, R. Suddaby, K. Sahlin (Eds.).
    • (2008) The Sage handbook of organizational institutionalism , pp. 596-623
    • Wooten, M.1    Hoffman, A.J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.