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Glocalization of accounting standards: Observations on neo-institutionalism of IPSAS
16 references·10 citing·41 second hop
Glocalization of accounting standards: Observations on neo-institutionalism of IPSAS (2019)Glocalization of accounting standards: Ob…The effect of IPSAS on reforming governmental financial reporting: an international comparison (2014)The effect of IPSAS on reform…When global accounting standards meet the local context—Insights from an emerging economy (2013)When global accounting standa…The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study (2012)The reluctance of a developed…Impact of IPSAS on reforming governmental financial information systems: a comparative study (2010)Impact of IPSAS on reforming …Public sector accrual accounting: institutionalising neo‐liberal principles? (2007)Public sector accrual account…The Cosmopolitan Society and Its Enemies (2002)The Cosmopolitan Society and …Introduction (2002)IntroductionA World of Standards (2002)A World of StandardsGlobalization: Social Theory and Global Culture (2000)Globalization: Social Theory …Accounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity? (1999)Accounting and the New Public…The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory (1998)The public disclosure of envi…Managing Legitimacy: Strategic and Institutional Approaches (1995)Managing Legitimacy: Strategi…Globalization: social theory and global culture (1993)Globalization: social theory …Changes in the Public Sector: A Review of Recent “Alternative” Accounting Research (1992)Changes in the Public Sector:…The Adolescence of Institutional Theory (1987)The Adolescence of Institutio…Theory, culture & society (1982)Theory, culture & societyGlocalizing sustainability: how accounting begins for sustainable development goals in city administration (2024)Glocalizing sustainability: h…A Thematic Literature Review on International Public Sector Accounting Standards (IPSAS) (2024)A Thematic Literature Review …Supreme audit institutions in Europe: synergies, institutional transparency, gender equality and sustainability engagement (2021)Supreme audit institutions in…Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review (2021)Adoption of the International…The institutionalization of public sector accounting reforms: the role of pilot entities (2020)The institutionalization of p…Legitimating the standard-setter of public sector accounting reforms (2020)Legitimating the standard-set…IPSAS in Latin America: innovation, isomorphism or rhetoric? (2020)IPSAS in Latin America: innov…Participation in the Process of Setting Public Sector Accounting Standards: the Case of IPSASB (2019)Participation in the Process …Building legitimacy for European public sector accounting standards (EPSAS) (2019)Building legitimacy for Europ…“Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries (2019)“Does your walk match your ta…Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)A PUBLIC MANAGEMENT FOR ALL SEASONS? (1991)The Rationalization of Charity: The Influences of Professionalism in the Nonprofit Sector (2009)A World of Standards but not a Standard World: Toward a Sociology of Standards and Standardization (2010)The Emergence of a Standards Market: Multiplicity of Sustainability Standards in the Global Coffee Industry (2012)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The role of environmental disclosures as tools of legitimacy: A research note (2006)External Control of Organizations: Resource Dependence Perspective (2011)Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Organizational Legitimacy: Social Values and Organizational Behavior (1975)Corporate social and environmental reporting (1995)A Study of the Environmental Disclosure Practices of Australian Corporations (1996)Corporate Communication and Impression Management – New Perspectives Why Companies Engage in Corporate Social Reporting (2000)Internal organisational factors influencing corporate social and ethical reporting (2002)The effect of corporate governance on sustainability disclosure (2010)The Black Atlantic: Modernity and Double Consciousness (1994)The Black Atlantic: Modernity and Double Consciousness. (1997)Flexible Citizenship: The Cultural Logics of Transnationality (2001)The Terrorist Threat (2002)The cosmopolitan imagination: critical cosmopolitanism and social theory (2006)Living with difference: reflections on geographies of encounter (2008)The Social Construction of Reality (1967)The Economic Institutions of Capitalism (1987)STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES (1991)Capturing the Complexity in Advanced Technology Use: Adaptive Structuration Theory (1994)OVERCOMING THE LIABILITY OF FOREIGNNESS. (1995)World Society and the Nation‐State (1997)The psychology of globalization. (2002)Globalization and Culture (2009)Managing the Academics: Commodification and Control in the Development of University Education in the U.K. (1995)Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry (2005)Qualitative management accounting research: Assessing deliverables and relevance (2011)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)WHY COMPANIES GO GREEN: A MODEL OF ECOLOGICAL RESPONSIVENESS. (2000)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Paradoxes of the Competition State: The Dynamics of Political Globalization (1997)Fences and neighbours in the postmodern world: boundary narratives in political geography (1998)Globalisation or glocalisation? (1994)Radicalisation: the journey of a concept (2012)
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References

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  • 2013When global accounting standards meet the local context—Insights from an emerging economy

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168 cited
  • 2007Public sector accrual accounting: institutionalising neo‐liberal principles?166 cited
  • Cited by

    • 2021Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review60 cited
    • 2020IPSAS in Latin America: innovation, isomorphism or rhetoric?60 cited
    • 2019“Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries55 cited
    • 2020The institutionalization of public sector accounting reforms: the role of pilot entities38 cited
    • 2020Legitimating the standard-setter of public sector accounting reforms35 cited
    • 2019Participation in the Process of Setting Public Sector Accounting Standards: the Case of IPSASB27 cited
    • 2021Supreme audit institutions in Europe: synergies, institutional transparency, gender equality and sustainability engagement25 cited
    • 2024A Thematic Literature Review on International Public Sector Accounting Standards (IPSAS)22 cited
    • 2019Building legitimacy for European public sector accounting standards (EPSAS)16 cited
    • 2024Glocalizing sustainability: how accounting begins for sustainable development goals in city administration15 cited