Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory-Reference-Cited by-同舟云学术

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Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory

Published:2022-06-16 Issue: Volume: Page:1-31
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Caria Ana¹^ORCID,Gomes Delfina¹^ORCID

Affiliation:

1. School of Economics and Management, University of Minho, Braga, Portugal

Funder

FCT - Fundação para a Ciência e a Tecnologia

Publisher

Informa UK Limited

Subject

Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/09638180.2022.2085757

Reference81 articles.

1. When global accounting standards meet the local context—Insights from an emerging economy

2. Actor-networks and the diffusion of management accounting innovations: A comparative study

3. Accounting change as relational drifting: A field study of experiments with performance measurement

4. The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards

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1. The politics of prudence in accounting standards;Accounting, Organizations and Society;2024-12

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