The influences of institutional actors on the adoption of accounting standards for the public sector in Portugal
Rui Manuel da Costa Robalo,
Ana Rita Ribeiro de Matos
Abstract:This study analyzes how different institutional actors influenced the adoption of accounting standards based on the IPSAS in Portugal. There is a need to understand how social structures of signification, legitimation, and domination are activated by different institutional actors in the process of adopting accounting standards, particularly in a context of financial crisis. The study of the Portuguese case is particularly relevant due to the fact that the process of adopting new accounting standards based on … Show more
Set email alert for when this publication receives citations?
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.