Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/11110/1376 |
Resumo: | This study combines Dillard et al.’s [(2004). The making and remaking of organization context: Duality and the institutionalization process. Accounting, Auditing & Accountability Journal, 17(4), 506–542] institutional change model with institutional entrepreneurship theory. The aim is to enhance understanding of institutional change processeswhen a country adopts international accounting standards. For empirical support, we focus on the changes in social structures and accounting practices that arose in 2010when Portugal replaced its national accounting system for unlisted companies, with a new system of accounting based on International Financial Reporting Standards. We reveal how an evolving socio-economic and political context, and the embedding of central actors in multiple fields, facilitated entrepreneurial action by actors who took political opportunity, mobilised important allies, and accommodated the interests of major protagonists. We draw attention to the possibility of an earlier inversion of the cascading institutionalisation process than is envisaged by Dillard et al. (2004). At the organisational field level, we highlight how national professional accounting associations and business associations can shape criteria established at the political and economic level, thereby counteracting the institutionalisation process. At the organisational level, we focus on the accounting standard for small and medium-sized entities. We provide insights to why some accountants maintained structures of meaning associated with the previous accounting system. |
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Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting StandardsInstitutional changeaccounting systemsInternational financial Reporting StandardsThis study combines Dillard et al.’s [(2004). The making and remaking of organization context: Duality and the institutionalization process. Accounting, Auditing & Accountability Journal, 17(4), 506–542] institutional change model with institutional entrepreneurship theory. The aim is to enhance understanding of institutional change processeswhen a country adopts international accounting standards. For empirical support, we focus on the changes in social structures and accounting practices that arose in 2010when Portugal replaced its national accounting system for unlisted companies, with a new system of accounting based on International Financial Reporting Standards. We reveal how an evolving socio-economic and political context, and the embedding of central actors in multiple fields, facilitated entrepreneurial action by actors who took political opportunity, mobilised important allies, and accommodated the interests of major protagonists. We draw attention to the possibility of an earlier inversion of the cascading institutionalisation process than is envisaged by Dillard et al. (2004). At the organisational field level, we highlight how national professional accounting associations and business associations can shape criteria established at the political and economic level, thereby counteracting the institutionalisation process. At the organisational level, we focus on the accounting standard for small and medium-sized entities. We provide insights to why some accountants maintained structures of meaning associated with the previous accounting system.2018-02-09T11:04:33Z2018-02-09T11:04:33Z2018-02-09T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/11110/1376oai:ciencipca.ipca.pt:11110/1376eng0963-8180 (Print)1468-4497 (Online)http://hdl.handle.net/11110/1376Guerreiro, Marta SilvaRodrigues, Lúcia LimaCraig, Russellinfo: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:RCAAP2022-09-05T12:52:48Zoai:ciencipca.ipca.pt:11110/1376Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:01:45.291471Repositório 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 |
Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards |
title |
Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards |
spellingShingle |
Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards Guerreiro, Marta Silva Institutional change accounting systems International financial Reporting Standards |
title_short |
Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards |
title_full |
Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards |
title_fullStr |
Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards |
title_full_unstemmed |
Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards |
title_sort |
Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards |
author |
Guerreiro, Marta Silva |
author_facet |
Guerreiro, Marta Silva Rodrigues, Lúcia Lima Craig, Russell |
author_role |
author |
author2 |
Rodrigues, Lúcia Lima Craig, Russell |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Guerreiro, Marta Silva Rodrigues, Lúcia Lima Craig, Russell |
dc.subject.por.fl_str_mv |
Institutional change accounting systems International financial Reporting Standards |
topic |
Institutional change accounting systems International financial Reporting Standards |
description |
This study combines Dillard et al.’s [(2004). The making and remaking of organization context: Duality and the institutionalization process. Accounting, Auditing & Accountability Journal, 17(4), 506–542] institutional change model with institutional entrepreneurship theory. The aim is to enhance understanding of institutional change processeswhen a country adopts international accounting standards. For empirical support, we focus on the changes in social structures and accounting practices that arose in 2010when Portugal replaced its national accounting system for unlisted companies, with a new system of accounting based on International Financial Reporting Standards. We reveal how an evolving socio-economic and political context, and the embedding of central actors in multiple fields, facilitated entrepreneurial action by actors who took political opportunity, mobilised important allies, and accommodated the interests of major protagonists. We draw attention to the possibility of an earlier inversion of the cascading institutionalisation process than is envisaged by Dillard et al. (2004). At the organisational field level, we highlight how national professional accounting associations and business associations can shape criteria established at the political and economic level, thereby counteracting the institutionalisation process. At the organisational level, we focus on the accounting standard for small and medium-sized entities. We provide insights to why some accountants maintained structures of meaning associated with the previous accounting system. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-02-09T11:04:33Z 2018-02-09T11:04:33Z 2018-02-09T00:00:00Z |
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 |
http://hdl.handle.net/11110/1376 oai:ciencipca.ipca.pt:11110/1376 |
url |
http://hdl.handle.net/11110/1376 |
identifier_str_mv |
oai:ciencipca.ipca.pt:11110/1376 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
0963-8180 (Print) 1468-4497 (Online) http://hdl.handle.net/11110/1376 |
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info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
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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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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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