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Accounting, Organizations, and InstitutionsEssays in Honour of Anthony Hopwood$
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Christopher S. Chapman, David J. Cooper, and Peter Miller

Print publication date: 2009

Print ISBN-13: 9780199546350

Published to Oxford Scholarship Online: February 2010

DOI: 10.1093/acprof:oso/9780199546350.001.0001

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Institutional Perspectives on the Internationalization of Accounting

Institutional Perspectives on the Internationalization of Accounting

(p.48) 3 Institutional Perspectives on the Internationalization of Accounting
Accounting, Organizations, and Institutions

Patricia J. Arnold

Oxford University Press

This chapter summarizes the contributions that institutional theory has made to our understanding of the forces driving the internationalization of financial accounting which is characterized by the harmonization of accounting standards and the creation of integrated global markets for accounting services and accounting labour. Institutionalism is defined broadly to include a broad spectrum of multidisciplinary scholarship at the micro, mezzo, and macro level of analysis. The chapter argues that institutional analysis, broadly defined, is capable of interrogating not only the social and cultural underpinning of accounting practice, but also the political and economic forces that underlie the internationalization of financial accounting. Directions for future international accounting research aimed at understanding developments within the accounting field within the context of the financialization of the world political economy over the past quarter century are discussed.

Keywords:   institutions, institutional theory, institutional analysis, international accounting, financial accounting, political economy, financialization

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