Socio-institutional perspective of reality in financial accounting: creative compliance and accounting standard setting in Japan
Year of publication: |
2011
|
---|---|
Authors: | Okamoto, Noriaki |
Published in: |
International Journal of Critical Accounting. - Inderscience Enterprises Ltd, ISSN 1757-9848. - Vol. 3.2011, 1, p. 63-79
|
Publisher: |
Inderscience Enterprises Ltd |
Subject: | institutional reality | creative compliance | social norms | anti-abusive social belief | Japanese accounting standards | standard setting | SPE consolidation | Japan | financial accounting | economic reality |
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