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IPSAS for European Union member states as starting points for EPSAS
16 references·2 citing·41 second hop
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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
  • 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields9,047 cited
  • 1996Political Science and the Three New Institutionalisms6,794 cited
  • 1981The Economics of Organization: The Transaction Cost Approach6,452 cited
  • 2008Discursive Institutionalism: The Explanatory Power of Ideas and Discourse3,412 cited
  • 2013Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory589 cited
  • 2006The Typical Tools for the Job: Research Strategies in Institutional Analysis520 cited
  • 2014Putting Communication Front and Center in Institutional Theory and Analysis390 cited
  • 2014The effect of IPSAS on reforming governmental financial reporting: an international comparison272 cited
  • 2014European system of accounts: ESA 2010223 cited
  • 2013The continued survival of international differences under IFRS220 cited
  • 2012The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study191 cited
  • 2011Rhetorical Institutionalism: Language, Agency, and Structure in Institutional Theory since Alvesson 1993

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174 cited
  • 2013When global accounting standards meet the local context—Insights from an emerging economy168 cited
  • 2016Harmonizing public sector accounting in Europe: thinking out of the box147 cited
  • Cited by

    • 2022Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters20 cited
    • 2022Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption15 cited