000 | 01576nam a22002417a 4500 | ||
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008 | 170731b xxuqr|p| |||| 00| 0 eng d | ||
022 | _a0155-9982 | ||
040 | _cUM Bansalan College LIC | ||
082 |
_aBPer. 657 _bAc27 Vol. 40, i1. _2March 2016 |
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100 |
_95419 _aDedoulis, Emmanouil. |
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_aAccounting Forum: _bInstitutional formations and the Anglo-Americanization of local auditing practices: the cases of Greece/ _cby Emmanouil Dedoulis. |
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_a--Amsterdam: _bElsevier, _cc2016. |
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300 | _ap.29-44. | ||
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_aQuarterly _bMarch 2016 |
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440 |
_95407 _aAccounting Forum. _np.29-44 _vVolume 40, Issue 1 _x0155-9982 |
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520 | _aFollowing influential studies on the operation of the world economic system and the development of accounting, this paper synthesizes elements of political economy and institutional theories to illuminate the process which have led to the Anglo-Americanization of local auditing practices. By focusing on the history of modern Greece, this paper demonstrates how broader politico-economic ties created the backdrop for the development of coercive, mimetic and normative processes whose intertwinement gave rise to a professional cognitive basis and organizational practices conducive to the dominant Anglo-American models, long before the emergence of influential international accountancy organizations. | ||
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_95420 _aInstitutional formation. |
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650 | 0 |
_95413 _aIsomorphism |
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650 | 0 |
_95421 _aAuditing profession. |
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650 | 0 |
_95422 _aAnglo-American practices. |
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942 |
_2ddc _cBPER. |
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_c3399 _d3399 |