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Institutional change of accounting systems: the adoption of a regime of adapted international financial reporting standards

机译:会计制度的制度变革:采用适应性国际财务报告标准制度

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摘要

This study combines Dillard et al.’s [(2004). The making and remaking of organization context: Duality and the institutionalization process. Accounting, Auditing & Accountability Journal, 17(4), 506–542] institutional change model with institutional entrepreneurship theory. The aim is to enhance understanding of institutional change processes when a country adopts international accounting standards. For empirical support, we focus on the changes in social structures and accounting practices that arose in 2010 when Portugal replaced its national accounting system for unlisted companies, with a new system of accounting based on International Financial Reporting Standards. We reveal how an evolving socio-economic and political context, and the embedding of central actors in multiple fields, facilitated entrepreneurial action by actors who took political opportunity, mobilised important allies, and accommodated the interests of major protagonists. We draw attention to the possibility of an earlier inversion of the cascading institutionalisation process than is envisaged by Dillard et al. (2004). At the organisational field level, we highlight how national professional accounting associations and business associations can shape criteria established at the political and economic level, thereby counteracting the institutionalisation process. At the organisational level, we focus on the accounting standard for small and medium-sized entities. We provide insights to why some accountants maintained structures of meaning associated with the previous accounting system.
机译:这项研究结合了Dillard等人的((2004)。组织环境的建立和重建:二元性和制度化过程。会计,审计与责任杂志,17(4),506–542]带有制度企业家理论的制度变迁模型。目的是在一个国家采用国际会计标准时加深对制度变革过程的理解。为了提供经验支持,我们关注于2010年葡萄牙采用基于国际财务报告准则的新会计制度取代其针对非上市公司的国家会计制度时发生的社会结构和会计惯例的变化。我们揭示了不断变化的社会经济和政治环境,以及中央参与者在多个领域的嵌入,如何促进抓住政治机会,动员重要盟友并满足主要角色利益的参与者的企业家行动。我们提请注意级联的制度化过程比Dillard等人所设想的更早反转的可能性。 (2004)。在组织领域,我们重点介绍国家专业会计协会和商业协会如何塑造在政治和经济水平上建立的标准,从而抵消制度化过程。在组织层面,我们专注于中小型实体的会计准则。我们提供了一些会计师为何保持与以前的会计系统相关的意义结构的见解。

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