Beyond competition: institutional isomorphism in U.S. accounting research
Article Abstract:
The exclusion of nonfinancial accounting topics is caused more by institutional influences than competitive forces. Institutional isomorphism shape the field of accounting research, with normative isomorphism primarily motivating the field.
Publication Name: Accounting Horizons
Subject: Business
ISSN: 0888-7993
Year: 2007
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Anticipatory reporting standards
Article Abstract:
The focus of the Conceptual Framework on qualitative characteristics is studied. This focus precludes a focus on first-order economic fundamentals and invites a static view of reporting standards.
Publication Name: Accounting Horizons
Subject: Business
ISSN: 0888-7993
Year: 2007
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Is accounting an academic discipline?
Article Abstract:
The effects of the trends of the study of accounting, on the status of accounting as an academic discipline are described.
Publication Name: Accounting Horizons
Subject: Business
ISSN: 0888-7993
Year: 2007
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