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

By V. L. Carpenter, Ehsan H. Feroz. 2001

666 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Public Administration

View Paper: https://www.semanticscholar.org/paper/8baab7b1c80b5b865e9a7887fbbbcbfc3f066ddf

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Citations in the corpus

Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange☆ (2007, neutral): “Institutional theory has been used within public sector entities’ studies by Carpenter and Feroz (2001) who provide evidence that institutional theory complements economic theory in explaining accounting choice (namely the adoption of professionally endorsed accounting innovations) within the…”
Implementing public sector accruals in OECD member states: Major issues and challenges (2016, background): “…three mechanisms to explain how the adoption of accrual accounting has become an integral element of legitimacyeeking behaviour, thereby illuminating the case of accounting choices within organisations (Adhikari, Kuruppu, & Matilal, 013; Ball & Craig, 2010; Carpenter & Feroz, 2001; Irvine, 2008).”
The influence of coercive isomorphism on corporate social responsibility reporting and reputation (2011, background): “Institutional theory assumes that organizations adopt management practices that are considered legitimate by others, regardless of their actual usefulness ( Carpenter and Feroz, 2001”
Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories (2009, methodology): “IT, as it has been used in studies of accounting choice (Carpenter & Feroz, 2001) is based on the list of institutional mechanisms depicted by DiMaggio & Powell (1983) in their classic article.”
Accruals accounting in the public sector: A road not always taken (2011, background): “However, Carpenter and Feroz (2001), whilst acknowledging this tendency which may encourage the adoption of accruals accounting, warn that such a course of action is an expensive one, involving many actors across government who must be educated and persuaded that the changes are necessary.”
Exploring the implications of integrated reporting for social investment (disclosures). (2016, background): “…of a range of accounting and reporting approaches and techniques by companies in particular organisational and industry contexts (Carpenter, 1991; Carpenter & Feroz, 2001), but typically has not been used to aid understanding of why reporting approaches might evolve in different ways within…”
Is E-Government Promoting Convergence Towards More Accountable Local Governments? (2010, methodology): “The theoretical framework for this study is based on agency theory and institutional theory, which are two of the most common theories for explaining public sector reforms and which are often considered complimentary theories (Carpenter and Feroz 2001 ; Xiao, Yang, and Chow 2004 ; Collin et al.”
Changes in accounting and financial information system in a Spanish electricity company: A new institutional theory analysis (2006, background): “…other things, identifying and explaining the sources of isomorphic pressures on the adoption of accounting systems (Brignall and Modell, 2000; Carpenter and Feroz, 2001; Hussain and Hoque, 2002), the interplay between institutional and technical environments (Hoque and Hopper, 1997; Hussain…”