hkr.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Emerging streams of institutional theory in accounting research: current status and future directions
Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.ORCID iD: 0000-0003-2417-469X
Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
2018 (English)Conference paper, Oral presentation with published abstract (Other academic)
Abstract [en]

This paper aims to reflect upon the emerging streams of institutional theory, their application and influence on the accounting research of the last decade. Specifically, the paper’s ambition is to review and understand the role of institutional logics (IL), institutional entrepreneurship (IE) and institutional work (IW) in accounting research. These streams of institutional theory become increasingly valuable in accounting research for their explanatory capacities. At the same time, but their application, especially in a combined form, can also raise criticalities within theoretical pluralism agenda. We compile a structured literature review of articles published in scientific journals in the accounting field (levels 4 and 3 in ABS list). We examine the way how current accounting literature utilizes the selected institutional streams of accounting theory, how the theories or their combination (if any) are justified and used in a flow of argument for the understanding of accounting practice.

Place, publisher, year, edition, pages
2018.
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-19814OAI: oai:DiVA.org:hkr-19814DiVA, id: diva2:1344085
Conference
14th Workshop on New Institutionalism in Organization Theory, Milan (Italy), 16-17 March 2018.
Available from: 2019-08-20 Created: 2019-08-20 Last updated: 2019-08-20Bibliographically approved

Open Access in DiVA

No full text in DiVA

Search in DiVA

By author/editor
Argento, DanielaGrossi, Giuseppe
By organisation
Research environment Governance, Regulation, Internationalization and Performance (GRIPAvdelningen för ekonomi
Economics and Business

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
Total: 1 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf