Why global accounting standards diffuse? An analysis from the lenses of actor-network theory

Detalhes bibliográficos
Autor(a) principal: Caria, Ana
Data de Publicação: 2022
Outros Autores: Gomes, Delfina
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: https://hdl.handle.net/1822/83744
Resumo: Published online: 16 Jun 2022
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spelling Why global accounting standards diffuse? An analysis from the lenses of actor-network theoryVoluntary adoptionDiffusionIFRSANTPortugalCiências Sociais::Economia e GestãoSocial SciencesPublished online: 16 Jun 2022This study examines the voluntary adoption of International Financial Reporting Standards (IFRS). It makes a case for the need to move beyond a purely rational behavior and structural conformity due to wider institutional pressure as well as the necessity to incorporate networks of actors, organizational diversity and practice variation into the analysis. Thus, this study aims to contribute to the broad understanding of how and why global standards like the IFRS diffuse, by examining the early and voluntary adoption of IFRS by a Portuguese company – Jerónimo Martins – that adopted IFRS voluntarily in 2000. For the purpose of this study, Actor-Network Theory (ANT), and particularly the concept of translation are useful to study the IFRS adoption as a process of actor-network building. The analysis shows that the adoption of IFRS was not a straightforward one, but rather involved several actors that faced particular challenges while responding to several interessement devices used to enroll them into the new accounting regime. The study highlights the need for further research focusing on the micro-processes surrounding IFRS adoption to better understand how accounting standards are made valuable in local and organizational contexts and the factors involved in their adoption.Delfina Gomes has conducted the study at Research Center in Political Science (UIDB/CPO/00758/2020), Universidade do Minho/Universidade de Évora and supported by the FCT - Fundação para a Ciência e a Tecnologia and the Ministério da Ciência, Tecnologia e Ensino Superior (Ministry of Science, Technology and Higher Education) through national funds.RoutledgeUniversidade do MinhoCaria, AnaGomes, Delfina20222022-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/1822/83744engAna Caria & Delfina Gomes (2022): Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory, European Accounting Review, DOI: 10.1080/09638180.2022.20857570963-81801468-449710.1080/09638180.2022.2085757https://www.tandfonline.com/doi/full/10.1080/09638180.2022.2085757info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-07-21T12:00:53Zoai:repositorium.sdum.uminho.pt:1822/83744Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T18:50:45.828936Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Why global accounting standards diffuse? An analysis from the lenses of actor-network theory
title Why global accounting standards diffuse? An analysis from the lenses of actor-network theory
spellingShingle Why global accounting standards diffuse? An analysis from the lenses of actor-network theory
Caria, Ana
Voluntary adoption
Diffusion
IFRS
ANT
Portugal
Ciências Sociais::Economia e Gestão
Social Sciences
title_short Why global accounting standards diffuse? An analysis from the lenses of actor-network theory
title_full Why global accounting standards diffuse? An analysis from the lenses of actor-network theory
title_fullStr Why global accounting standards diffuse? An analysis from the lenses of actor-network theory
title_full_unstemmed Why global accounting standards diffuse? An analysis from the lenses of actor-network theory
title_sort Why global accounting standards diffuse? An analysis from the lenses of actor-network theory
author Caria, Ana
author_facet Caria, Ana
Gomes, Delfina
author_role author
author2 Gomes, Delfina
author2_role author
dc.contributor.none.fl_str_mv Universidade do Minho
dc.contributor.author.fl_str_mv Caria, Ana
Gomes, Delfina
dc.subject.por.fl_str_mv Voluntary adoption
Diffusion
IFRS
ANT
Portugal
Ciências Sociais::Economia e Gestão
Social Sciences
topic Voluntary adoption
Diffusion
IFRS
ANT
Portugal
Ciências Sociais::Economia e Gestão
Social Sciences
description Published online: 16 Jun 2022
publishDate 2022
dc.date.none.fl_str_mv 2022
2022-01-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://hdl.handle.net/1822/83744
url https://hdl.handle.net/1822/83744
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Ana Caria & Delfina Gomes (2022): Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory, European Accounting Review, DOI: 10.1080/09638180.2022.2085757
0963-8180
1468-4497
10.1080/09638180.2022.2085757
https://www.tandfonline.com/doi/full/10.1080/09638180.2022.2085757
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Routledge
publisher.none.fl_str_mv Routledge
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
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collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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