Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles

Author:

Carpenter Vivian L.,Feroz Ehsan H.

Publisher

Elsevier BV

Subject

Information Systems and Management,Organizational Behavior and Human Resource Management,Sociology and Political Science,Accounting

Reference44 articles.

1. Caper, T. R. (17 May 2000). Biography. [On line.] Available: http://www.state.de.us/governor/bio.htm

2. The influence of political competition on the decision to adopt GAAP;Carpenter;Journal of Accounting and Public Policy,1991

3. GAAP as a symbol of legitimacy;Carpenter;Accounting, Organizations and Society,1992

4. An institutional perspective on the rise, social transformation, and fall of a university budget category;Covaleski;Administrative Science Quarterly,1988

5. Isomorphism in context: The power and prescription of institutional norms;Dacin;Academy of Management Journal,1997

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