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EPSAS—Worrying the Wrong End of the Stick?
16 references·5 citing·34 second hop
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References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
  • 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields25,805 cited
  • 1991Strategic Responses to Institutional Processes6,953 cited
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  • 2000Institutional change and healthcare organizations: from professional dominance to managed care1,258 cited
  • 1992Conclusion: epistemic communities, world order, and the creation of a reflective research program1,039 cited
  • 2003Using Documents in Social Research1,014 cited
  • 2003Comparative International Accounting720 cited
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  • 2001Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles657 cited
  • 1998Global Warning: Debating International Developments in New Public Financial Management358 cited
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  • 1990Measuring International Harmonization and Standardization243 cited
  • 1994Some reflections on ‘The harmonization of accounting within the EU’

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151 cited
  • 2000Evaluating the statistical significance of de facto accounting harmonization: a study of European global players141 cited
  • Cited by

    • 2019The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks33 cited
    • 2020Towards accounting harmonization in Europe: a multinational survey among budget experts32 cited
    • 2019The Adoption of IPSAS (Accrual Accounting) in Indonesian Local Government: A Neo-Institutional Perspective23 cited
    • 2019IPSAS for European Union member states as starting points for EPSAS21 cited
    • 2016Shades of governmental financial reporting with a national accounting twist21 cited