Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories

By S. Collin, T. Tagesson, A. Andersson, Joosefin Cato, Karin Hansson. 2009

166 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Public Administration

View Paper: https://www.semanticscholar.org/paper/caffce3d4f8510119deab65869d009e8735934cc

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. L. Oulasvirta
2. Vicente Pina
3. Sonia Royo
4. Lourdes Torres

In Management Information Systems

1. L. Oulasvirta
2. Vicente Pina
3. Sonia Royo
4. Lourdes Torres

In Public Administration

1. L. Oulasvirta
2. Vicente Pina
3. Sonia Royo
4. Lourdes Torres
5. E. Vigoda-Gadot
6. Sagie Meiri

Citations in the corpus

• 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. 2009).”
• The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study (2014, background): “Tax financed governments have no shareholders; they are primarily accountable to budget decision-makers and citizens as taxpayers and voters (e.g. Pallot, 1992; Collin et al., 2009).”