Journal ArticleDOI
Accounting for Globalization
Cameron Graham,Dean Neu +1 more
TLDR
The authors examine how accounting functions in the context of a number of supranational organizations such as the OECD and the IMF, and look at the international flows of capital, products, information, practices, and people that these organizations serve to regulate.About:
This article is published in Accounting Forum.The article was published on 2003-12-01. It has received 78 citations till now. The article focuses on the topics: Globalization & Social practice.read more
Citations
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Journal ArticleDOI
Accounting, professions and regulation: Locating the sites of professionalization
David J. Cooper,Keith Robson +1 more
TL;DR: In this paper, the authors argue that the institutions and sites where regulation takes place affect both the outcome of the regulatory process and the legitimacy of the rules and practices produced, and that changes in regulatory processes affect opportunities for democratic control and legitimacy.
Journal ArticleDOI
The rise and rise of IFRS: An examination of IFRS diffusion
Wai Fong Chua,Stephen L. Taylor +1 more
TL;DR: In this paper, the authors argue that the adoption of accounting standards can at best be explained as an economically rational phenomenon and that the demand for legitimate action in the face of tightly coupled and complex global markets is at least equally important in generating support for IFRS.
Journal ArticleDOI
Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault
TL;DR: In this paper, the authors apply an innovative approach to explore the processes, effects and likely future progress of the convergence of national accounting standards with International Financial Reporting Standards (IFRS).
Theories of Development
TL;DR: In this article, the authors provide an understanding of the role of accounting information system (AIS) in developing countries in a global economy and discuss four different theories of economic development.
Journal ArticleDOI
Measuring convergence of National Accounting Standards with International Financial Reporting Standards
TL;DR: In this article, three methods for measuring the success achieved in effecting convergence between any two sets of accounting standards are analyzed, including Jaccard's coefficients and Spearman's coefficients.
References
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Book ChapterDOI
The iron cage revisited institutional isomorphism and collective rationality in organizational fields
Paul DiMaggio,Walter W. Powell +1 more
TL;DR: In this paper, the authors argue that rational actors make their organizations increasingly similar as they try to change them, and describe three isomorphic processes-coercive, mimetic, and normative.
Book
The consequences of modernity
TL;DR: In this paper, the authors present a Phenomonology of modernity and post-modernity in the context of trust in abstract systems and the transformation of intimacy in the modern world.
Journal Article
The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields
Book
The condition of postmodernity
TL;DR: Postmodernism has been particularly important in acknowledging 'the multiple forms of otherness as they emerge from differences in subjectivity, gender and sexuality, race and class, temporal and spatial geographic locations and dislocations'.
Journal ArticleDOI
Governing economic life
Peter Miller,Nikolas Rose +1 more
TL;DR: This article argued that governmentality has a characteristically "programmatic" form, and that it is inextricably bound to the invention and evaluation of technologies that seek to improve government power.