Utilize este identificador para referenciar este registo:
https://hdl.handle.net/1822/83744
Título: | Why global accounting standards diffuse? An analysis from the lenses of actor-network theory |
Autor(es): | Caria, Ana Gomes, Delfina |
Palavras-chave: | Voluntary adoption Diffusion IFRS ANT Portugal |
Data: | 2022 |
Editora: | Routledge |
Revista: | European Accounting Review |
Citação: | Ana Caria & Delfina Gomes (2022): Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory, European Accounting Review, DOI: 10.1080/09638180.2022.2085757 |
Resumo(s): | This study examines the voluntary adoption of International Financial Reporting Standards (IFRS). It makes a case for the need to move beyond a purely rational behavior and structural conformity due to wider institutional pressure as well as the necessity to incorporate networks of actors, organizational diversity and practice variation into the analysis. Thus, this study aims to contribute to the broad understanding of how and why global standards like the IFRS diffuse, by examining the early and voluntary adoption of IFRS by a Portuguese company – Jerónimo Martins – that adopted IFRS voluntarily in 2000. For the purpose of this study, Actor-Network Theory (ANT), and particularly the concept of translation are useful to study the IFRS adoption as a process of actor-network building. The analysis shows that the adoption of IFRS was not a straightforward one, but rather involved several actors that faced particular challenges while responding to several interessement devices used to enroll them into the new accounting regime. The study highlights the need for further research focusing on the micro-processes surrounding IFRS adoption to better understand how accounting standards are made valuable in local and organizational contexts and the factors involved in their adoption. |
Tipo: | Artigo |
Descrição: | Published online: 16 Jun 2022 |
URI: | https://hdl.handle.net/1822/83744 |
DOI: | 10.1080/09638180.2022.2085757 |
ISSN: | 0963-8180 |
e-ISSN: | 1468-4497 |
Versão da editora: | https://www.tandfonline.com/doi/full/10.1080/09638180.2022.2085757 |
Arbitragem científica: | yes |
Acesso: | Acesso aberto |
Aparece nas coleções: | CICP - Artigos em revistas de circulação internacional com arbitragem científica |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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Why Global Accounting Standards Diffuse An Analysis from the Lenses of Actor Network Theory.pdf | 1,05 MB | Adobe PDF | Ver/Abrir |
Este trabalho está licenciado sob uma Licença Creative Commons