Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault

The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields

1983 • 30,238 citations

Institutionalized Organizations: Formal Structure as Myth and Ceremony

1977 • 25,202 citations

The iron cage revisited institutional isomorphism and collective rationality in organizational fields

2004 • 24,090 citations

The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields

1983 • 9,227 citations

The Adolescence of Institutional Theory

1987 • 3,552 citations

Organizations and Environments

1980 • 3,076 citations

Interest and Agency in Institutional Theory

1988 • 2,968 citations

The Social Construction of Organizational Knowledge: A Study of the Uses of Coercive, Mimetic, and Normative Isomorphism

1999 • 1,085 citations

Comparative International Accounting

2003 • 723 citations

Comparative International Accounting

1981 • 720 citations

Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles

2001 • 607 citations

The making and remaking of organization context

2004 • 606 citations

Organizations and Environments.

1979 • 597 citations

ISOMORPHISM IN CONTEXT: THE POWER AND PRESCRIPTION OF INSTITUTIONAL NORMS.

1997 • 587 citations

International Accounting and Multinational Enterprises

1981 • 570 citations

Accounting, ambiguity, and the new institutionalism

1995 • 529 citations

An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations

1993 • 401 citations

Science of Logic

1816 • 395 citations

Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices

1998 • 392 citations

The new accounting history: An introduction

1991 • 318 citations

Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey

2004 • 293 citations

Social environments and organizational accounting

1986 • 266 citations

Religion: A Confounding Cultural Element in the International Harmonization of Accounting?

1993 • 200 citations

Reputation costs: the impetus for voluntary derivative financial instrument reporting

2003 • 191 citations

Corporate Accounting Disclosure in ASEAN

1998 • 152 citations

Understanding financial accounting practice

2000 • 135 citations

A critical perspective on the harmonisation of accounting in a globalising world

2003 • 117 citations

Measuring convergence of National Accounting Standards with International Financial Reporting Standards

2005 • 116 citations

The limits of postmodernism in accounting history: The Decatur experience

1998 • 107 citations

International accounting harmonization

1995 • 101 citations

What is measured counts: harmonized corporate reporting and sustainable economic development

2003 • 98 citations

Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper

2005 • 91 citations

Impetus to the success of harmonization: the case of South Pacific Island nations

2003 • 86 citations

Accounting for Globalization

2003 • 85 citations

Globalisation and its Discontents: A Concern about Growth and Globalization

2003 • 81 citations

The future shape of harmonization: the EU versus the IASC versus the SEC

1997 • 79 citations

Foucault’s prison? Management control in an automotive distributor

2002 • 76 citations

Examining the differences between United States Generally Accepted Accounting Principles (U.S. GAAP) and International Accounting Standards (IAS): implications for the harmonization of accounting standards

2005 • 67 citations

Critical Perspectives on Accounting Conference

2010 • 65 citations

LARGE ACCOUNTING FIRMS’ SURVEY REVEALS EMERGENCE OF “TWO STANDARD” SYSTEM IN THE EUROPEAN UNION

2004 • 62 citations

Hegel’s Logic

2008 • 61 citations

Toward a normative model of rational argumentation for critical accounting discussions

1998 • 52 citations

Accounting Regulation in ASEAN: A Choice between the Global and Regional Paradigms of Harmonization

1997 • 47 citations

Financial reporting regulation in ASEAN: Features and prospects

1996 • 38 citations

Hegel's grand synthesis: a study of being, thought, and history

1989 • 28 citations

International accounting harmonization

1995 • 21 citations

International accounting harmonization

1995 • 21 citations

Dispelling arguments against International Accounting Standards

1984 • 20 citations

Problems and Opportunities of an International Financial Reporting Standards for Small and Medium-sized Entities

2008 • 20 citations

The role of international auditing in the improvement of international financial reporting

2002 • 18 citations

Towards a dialectical interpretation of the contemporary mode of capitalist accounting

2005 • 12 citations

An analysis of the problems and obstacles to global accounting harmonization

1998 • 7 citations

La metodología en la investigación del análisis de las diferencias contables internacionales: el caso de los países de la Europa continental

1995 • 1 citations