Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories-Reference-Cited by-同舟云学术

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

Published:2009-03 Issue:2 Volume:20 Page:141-174
ISSN:1045-2354
Container-title:Critical Perspectives on Accounting
language:en
Short-container-title:Critical Perspectives on Accounting

Author:

Collin Sven-Olof Yrjö,Tagesson Torbjörn,Andersson Anette,Cato Joosefin,Hansson Karin

Publisher

Elsevier BV

Subject

Information Systems and Management,Sociology and Political Science,Finance,Accounting

Reference109 articles.

1. A field study of control system ‘redesign’: the impact of institutional processes on strategic choice;Abernethy;Contemporary Accounting Research,1996

2. The impact of firm characteristics on management accounting practices: a UK-based empirical analysis;Abdel-Kader;The British Accounting Review,2008

3. Computer-aided multivariate analysis;Afifi,1990

4. Risk reduction as a managerial motive for conglomerate mergers;Amihud;Bell Journal of Economics,1981

5. Årsredovisninglagen. The Annual Accounts Act; 1995/96.

Cited by 76 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Perspective Chapter: Governing Corporations in Appearance but Not in Fact – A Possible Unintended Consequence of the Corporate Governance Movement;Business, Management and Economics;2024-05-13

2. More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities;Public Money & Management;2024-01-12

3. How the UN SDGs Have Affected Sustainability Reporting Activity of Spanish Public Universities?;Developments in Corporate Governance and Responsibility;2023-12-14

4. Spanish universities and SDGs achievement: analysis of strategic plans and other sustainability-related practices;Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad;2023-12-04

5. Escolhas contábeis para o reconhecimento de planos de pensão de benefício definido: uma abordagem das entidades brasileiras;Revista de Gestão e Secretariado (Management and Administrative Professional Review);2023-10-03