Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault

By L. L. Rodrigues, R. Craig. 2007

195 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Public Administration

View Paper: https://www.semanticscholar.org/paper/73b1e23c2e7a88cdb98d8bd0a615551ec01342da

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Vicente Pina
2. S. Jonsson
3. Sonia Royo
4. Waris Ali
5. Helen Irvine
6. Lourdes Torres
7. Eva Boxenbaum
8. J. Frynas

In Management Information Systems

1. Vicente Pina
2. Sonia Royo
3. Waris Ali
4. Helen Irvine
5. Lourdes Torres
6. Eva Boxenbaum
7. J. Frynas

In Public Administration

1. Vicente Pina
2. Sonia Royo
3. Waris Ali
4. Helen Irvine
5. Lourdes Torres
6. J. Frynas
7. E. Vigoda-Gadot
8. Sagie Meiri

Citations in the corpus

• The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries (2018, background): “…direct attention to the importance of increasingly highly specialist and complex professional standards within the field of accounting (e.g. Rodrigues and Craig 2007; Brandau et al. 2013), which increasingly requires specialist professional institutions with their own normative isomorphism…”
• Is E-Government Promoting Convergence Towards More Accountable Local Governments? (2010, background): “We conclude that the belief spread by multilateral institutions that the Internet would bring about a convergence toward high standards in governmental transparency and accountability is not supported by our results, perhaps because convergence may involve a process of isomorphism that works well on”
• The global institutionalization of financial reporting: The case of the United Arab Emirates (2008, background): “The development of IFRS is one manifestation of that institutional logic, with the globalization of IFRS described as “part of a general wave of standardization that has taken place in broader, non-accounting contexts over the last 150 years” (Rodrigues & Craig, 2007, p. 740).”
• Isomorphism, diffusion and decoupling: Concept evolution and theoretical challenges. (2008, background): “A third study argues that isomorphism is more likely to occur in relatively uniform fields, whereas decoupling increases in heterogeneous fields (Rodrigues and Craig, 2007).”