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022 _a0155-9982
040 _cUM Bansalan College LIC
082 _aBPer. 657
_bAc27 Vol. 40, i1.
_2March 2016
100 _95419
_aDedoulis, Emmanouil.
245 _aAccounting Forum:
_bInstitutional formations and the Anglo-Americanization of local auditing practices: the cases of Greece/
_cby Emmanouil Dedoulis.
260 _a--Amsterdam:
_bElsevier,
_cc2016.
300 _ap.29-44.
310 _aQuarterly
_bMarch 2016
440 _95407
_aAccounting Forum.
_np.29-44
_vVolume 40, Issue 1
_x0155-9982
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.
650 0 _95420
_aInstitutional formation.
650 0 _95413
_aIsomorphism
650 0 _95421
_aAuditing profession.
650 0 _95422
_aAnglo-American practices.
942 _2ddc
_cBPER.
999 _c3399
_d3399