The global institutionalization of financial reporting: The case of the United Arab Emirates

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Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses (2012, background): “The suitability of applying this vision, and this grounding, to all types of companies, and to all countries has been questioned in numerous studies (Alp & Ustundag, 2009; Chand & Patel, 2008; Irvine, 2008; Mir & Rahaman, 2005).”
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).”
Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments (2013, background): “The role of internal dynamics, in particular the role of agency and the power relationships among organizational agents at different levels, has nevertheless been neglected by institutional theorists (Irvine, 2008).”