Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards

Detalhes bibliográficos
Autor(a) principal: Guerreiro, Marta Silva
Data de Publicação: 2018
Outros Autores: Rodrigues, Lúcia Lima, Craig, Russell
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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spelling 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
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1468-4497 (Online)
http://hdl.handle.net/11110/1376
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