Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault

16 references·16 citing·30 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
1977Institutionalized Organizations: Formal Structure as Myth and Ceremony28,271 cited
2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields25,805 cited
1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields9,047 cited
1987The Adolescence of Institutional Theory3,696 cited
1988Interest and Agency in Institutional Theory3,392 cited
1980Organizations and Environments2,977 cited
1999The Social Construction of Organizational Knowledge: A Study of the Uses of Coercive, Mimetic, and Normative Isomorphism1,109 cited
2003Comparative International Accounting720 cited
1981Comparative International Accounting672 cited
2001Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles657 cited
2004The making and remaking of organization context649 cited
1997ISOMORPHISM IN CONTEXT: THE POWER AND PRESCRIPTION OF INSTITUTIONAL NORMS.641 cited
1979Organizations and Environments.551 cited
1981

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

International Accounting and Multinational Enterprises

548 cited

1995Accounting, ambiguity, and the new institutionalism532 cited

Cited by

2017Exploring the challenges of preparing an integrated report206 cited
2010Is E-Government Promoting Convergence Towards More Accountable Local Governments?180 cited
2008The global institutionalization of financial reporting: The case of the United Arab Emirates174 cited
2012Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses171 cited
2013When global accounting standards meet the local context—Insights from an emerging economy168 cited
2017The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries124 cited
2013Relationships between national economic culture, institutions, and accounting: Implications for IFRS117 cited
2018National institutions, stakeholder engagement, and firms' environmental, social, and governance performance106 cited
2014Early Adoption of IFRS as a Strategic Response to Transnational and Local Influences91 cited
2007The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidence87 cited
2013Implementation of IFRS for SME s in Emerging Economies: Stakeholder Perceptions in the Czech Republic, Hungary, Romania and Turkey85 cited
2015Online sustainability communication practices of European seaports78 cited
2010What is Driving the Increasing Presence of Citizen Participation Initiatives?72 cited
2015Isomorphism and resistance in implementing IFRS 10 and IFRS 1268 cited
2021The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives66 cited
2016Adoption of International Standards on Auditing (ISA): Do Institutional Factors Matter?65 cited