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Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations
16 references·12 citing·40 second hop
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References

  • 1980The roles of accounting in organizations and society1,590 cited
  • 2003Constructing a Market, Performing Theory: The Historical Sociology of a Financial Derivatives Exchange1,463 cited
  • 2005Peripheral Vision1,375 cited
  • 1988Financial accounting: In communicating reality, we construct reality1,176 cited
  • 2005The Roles of Accounting in Organizations and Society1,133 cited
  • 1983On trying to study accounting in the contexts in which it operates1,089 cited
  • 2003The Architecture of Markets: An Economic Sociology of Twenty-First-Century Capitalist Societies1,035 cited
  • 2004The Sociology of Financial Markets817 cited
  • 1994Accounting as Social and Institutional Practice729 cited
  • 1992Accounting numbers as “inscription”: Action at a distance and the development of accounting721 cited
  • 2002The Architecture of Markets: An Economic Sociology of Twenty-First-Century Capitalist Societies575 cited
  • 2008Capitalism without democracy: the private sector in contemporary China470 cited
  • 1996Theory of Accounting and Control431 cited
  • 2006Adaptive Informal Institutions and Endogenous Institutional Change in China382 cited
  • 2004Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey

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278 cited
  • 2011Capitalism without Democracy276 cited
  • Cited by

    • 2011Economic Transition and Accounting System Reform in Vietnam52 cited
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    • 2020Corporate social responsibility, stakeholder engagement, and universities: New evidence from the Italian scenario46 cited
    • 2013The International Politics of IFRS Harmonization39 cited
    • 2015Accrual accounting in Italian universities: a technical perspective37 cited
    • 2010Accrual accounting representations in the public sector—A case of autopoiesis34 cited
    • 2012International harmonization and national particularities of accounting32 cited
    • 2016The Influence of Native Versus Foreign Language on Chinese Subjects’ Aggressive Financial Reporting Judgments28 cited
    • 2015Rethinking China: Discourse, convergence and fair value accounting23 cited
    • 2018Lost in the transition from cash to accrual accounting22 cited
    • 2017Insights from Accounting Practitioners on China's Convergence with IFRS19 cited
    • 2017How Resistance to Change Affects the Implementation of Accrual Accounting in Italian Public Universities: A Comparative Case Study16 cited