Concepedia

The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study

Lasse Oulasvirta

Critical Perspectives on Accounting · 2012 · 187 citations · 43 references

Concepts

BusinessAccountancyAccountingGovernmental AccountingInternational AccountingAccounting PrinciplesInternational Auditing StandardsInternational Public Sector AccountingPublic Sector AccountingAccounting Standards AdoptionAccounting Standards ImplementationCompliance With Accounting StandardsCritical Case StudyNational Accounting StandardsNational Accounting SystemsPublic Sector Accounting Quality

References

43

The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields

Paul DiMaggio, Walter W. Powell · American Sociological Review · 1983 · 36K citations

Management, Organization Studies, Organizational Change +5

The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields

Paul DiMaggio · American Sociological Review · 1983 · 9.1K citations

Management, Organization Studies, Organizational Behavior +17

The “new public management” in the 1980s: Variations on a theme

Christopher Hood · Accounting Organizations and Society · 1995 · 3.7K citations

Public Affairs, Public Administration, Public Management +9

THEORIZING CHANGE: THE ROLE OF PROFESSIONAL ASSOCIATIONS IN THE TRANSFORMATION OF INSTITUTIONALIZED FIELDS.

Royston Greenwood, C. R. Hinings, Roy Suddaby · Academy of Management Journal · 2002 · 2.8K citations

Management, Organization Studies, Organizational Behavior +17

Public Finance in Theory and Practice.

A. R. Prest, Richard A. Musgrave, Peggy B. Musgrave · The Economic Journal · 1974 · 1.6K citations

Public Affairs, Public Administration, Public Finance +10