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Institutionalism in Accounting: a requirement of the times or a mechanism of social pressure?

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1990Institutions, Institutional Change and Economic Performance32,644 cited
1991Institutions, Institutional Change and Economic Performance24,871 cited
1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
2001Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles657 cited
2006Institutional theories in management accounting change232 cited
2024[40] The Institutional Approach to Economic Theory214 cited
2020Institutional Theory and IFRS: An Agenda for Future Research58 cited
2005An institutional theory perspective on the UK's Private Finance Initiative (PFI) accounting standard setting process43 cited
2020The institutionalization of accounting: the impact of national standards on the development of economies19 cited

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2021Institutionalization of Accounting and Auditing Services in Ukraine: Genesis, Evaluation, Analysis11 cited

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