Ezzamel, Mahmoud; Hyndman, Noel; Johnsen, Åge; … - In: Accounting, Auditing & Accountability Journal 20 (2007) January, pp. 11-40
Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK …' cognition of accounting numbers. Design/methodology/approach – The paper uses neo-institutional theory to examine the planning … findings point to a process of nested translations, from mission through aims and objectives to targets, with accounting …
