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Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change

Citations

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Cited by:

  1. Mia Kaspersen & Thomas Riise Johansen, 2016. "Changing Social and Environmental Reporting Systems," Journal of Business Ethics, Springer, vol. 135(4), pages 731-749, June.
  2. Suddaby, Roy & Saxton, Gregory D. & Gunz, Sally, 2015. "Twittering change: The institutional work of domain change in accounting expertise," Accounting, Organizations and Society, Elsevier, vol. 45(C), pages 52-68.
  3. Janne Järvinen & Matias Laine & Timo Hyvönen & Hannele Kantola, 2022. "Just Look at the Numbers: A Case Study on Quantification in Corporate Environmental Disclosures," Journal of Business Ethics, Springer, vol. 175(1), pages 23-44, January.
  4. Alharthi, Amal & Cortese, Corinne & Moerman, Lee & Tanima, Farzana, 2022. "Surveillance capitalism in the middle east retail sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
  5. Minga Negash & Tesfaye T. Lemma, 2020. "Institutional pressures and the accounting and reporting of environmental liabilities," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 1941-1960, July.
  6. Christensen, Mark & Newberry, Susan & Potter, Bradley N., 2019. "Enabling global accounting change: Epistemic communities and the creation of a ‘more business-like’ public sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 53-76.
  7. Killian, Sheila, 2010. "“No accounting for these people”: Shell in Ireland and accounting language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 711-723.
  8. Piotr Zientara & Paulina Bohdanowicz-Godfrey & Claire Whitely & Grzegorz Maciejewski, 2020. "A Case Study of LightStay (2010–2017)—Hilton’s Corporate Responsibility Management System," Energies, MDPI, vol. 13(9), pages 1-22, May.
  9. Elaine Stewart & Ciaran Connolly, 2021. "Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 557-592, September.
  10. Albu, Cătălin Nicolae & Albu, Nadia & Alexander, David, 2014. "When global accounting standards meet the local context—Insights from an emerging economy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 489-510.
  11. Enrico Guarini & Francesca Magli & Alberto Nobolo, 2018. "Accounting for community building: the municipal amalgamation of Milan in 1873–1876," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 5-30, May.
  12. Michael Bromwich & Richard Macve & Shyam Sunder, 2010. "Hicksian Income in the Conceptual Framework," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 348-376, September.
  13. Kaidonis, Mary & Moerman, Lee & Rudkin, Kathy, 2009. "Paradigm, paradox, paralysis: An epistemic process," Accounting forum, Elsevier, vol. 33(4), pages 285-289.
  14. Walker, Stephen P., 2016. "Revisiting the roles of accounting in society," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 41-50.
  15. Vasyl Hyk, 2020. "Conceptual Fundamentals of Institutional Theory of Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 17-21, December.
  16. Sven Modell & Fredrika Wiesel, 2008. "Marketization and Performance Measurement in Swedish Central Government: A Comparative Institutionalist Study," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 251-283, September.
  17. Iyoha, F.O. & Oyerinde, D., 2010. "Accounting infrastructure and accountability in the management of public expenditure in developing countries: A focus on Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 361-373.
  18. Amalou-Döpke, Linda & Süß, Stefan, 2014. "HR measurement as an instrument of the HR department in its exchange relationship with top management: A qualitative study based on resource dependence theory," Scandinavian Journal of Management, Elsevier, vol. 30(4), pages 444-460.
  19. Raar, Jean, 2009. "The new global accounting community: Rationale for dialogue to establish its accountability?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 509-527.
  20. Malmmose, Margit, 2015. "Management accounting versus medical profession discourse: Hegemony in a public health care debate – A case from Denmark," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 144-159.
  21. Andrea Amaduzzi & Paola Orlandini & Mariarita Pierotti, 2018. "Special Issue: Accounting in different cultures and from different perspectives. Banking function and accounting practices from 1810 to 1897: The case of the Monte di Piet? in Milan," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(2), pages 13-51.
  22. Gun Abrahamsson & Hans Englund & Jonas Gerdin, 2011. "Organizational identity and management accounting change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(3), pages 345-376, March.
  23. S. Susela Devi & R. Helen Samujh, 2015. "The Political Economy of Convergence: The Case of IFRS for SMEs," Australian Accounting Review, CPA Australia, vol. 25(2), pages 124-138, June.
  24. Hooks, Jill & Stewart, Ross, 2015. "The changing role of accounting: From consumers to shareholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 86-101.
  25. Oleh Pasko, 2017. "Impact of Calculative Practices on Innovation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 66-74, December.
  26. Aburous, Dina, 2019. "IFRS and institutional work in the accounting domain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 1-15.
  27. Tesfaye T. Lemma & Minga Negash & Ayalew Lulseged & Warren Maroun, 2024. "Sustainability assurance and corporate environmental accountability," Business Strategy and the Environment, Wiley Blackwell, vol. 33(4), pages 3167-3183, May.
  28. Sarah Maire, 2015. "Coexistence de logiques institutionnelles et impact sur les pratiques : Cas des logiques d’accountability et de religion chez les Scouts et Guides de France," Post-Print hal-01188778, HAL.
  29. Maria Serena Chiucchi & Marco Giuliani & Stefano Marasca, 2014. "The design, implementation and use of intellectual capital measurements: a case study," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(2), pages 143-168.
  30. Novrida Qudsi Lutfillah, 2016. "Revealing the Accounting Existence Through Debt-Receivable Practice at Majapahit Kingdom Era (1350)," GATR Journals afr118, Global Academy of Training and Research (GATR) Enterprise.
  31. El-Tawy, Nevine & Tollington, Tony, 2013. "Some thoughts on the recognition of assets, notably in respect of intangible assets," Accounting forum, Elsevier, vol. 37(1), pages 67-80.
  32. Fabián Leonardo Quinche Martín, 2008. "Una evaluación crítica de la contabilidad ambiental empresarial," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
  33. Mussari Riccardo, 2014. "EPSAS and the Unification of Public Sector Accounting Across Europe," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 299-312, December.
  34. Agyemang, Gloria & Lehman, Cheryl R., 2013. "Adding critical accounting voices to migration studies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 261-272.
  35. Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
  36. David Smith & Kerry Jacobs, 2011. "“Breaking up the sky”," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(7), pages 904-931, September.
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