Sharma, Umesh; Lawrence, Stewart; Lowe, Alan - In: Qualitative Research in Accounting & Management 11 (2014), pp. 190-214
Purpose –The purpose of this paper is to explicate the role of institutional entrepreneurs who use accounting … including concepts such as embeddedness, institutional entrepreneurs and institutional contradiction. Findings – As part of the … consequences of new public management reforms, we illustrate how institutional entrepreneurs de-established an older state …