Institucional isomorphism in IPSAS adoption
Alternative title: | El isomorfismo institucional en la adopción de las IPSAS |
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Year of publication: |
2020
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Authors: | Rincón-Soto, Carlos Augusto ; Gómez-Villegas, Mauricio |
Published in: |
Cuadernos de administración : quarterly publication of Facultad de Ciencias de la Administración, Universidad del Valle. - Cali : Universidad del Valle, ISSN 2256-5078, ZDB-ID 2714704-6. - Vol. 36.2020, 68, p. 204-218
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Subject: | Legitimation | Adoption | Decoupling | IPSAS | Accrual Accounting | Öffentliches Rechnungswesen | Public accounting | Rechnungsabgrenzung | Accruals and deferrals | Einführung | Implementation | Institutionenökonomik | Institutional economics |
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