Bebbington, Jan; Kirk, Elizabeth A.; Larrinaga, Carlos - In: Accounting, Organizations and Society 37 (2012) 2, pp. 78-94
This paper contributes to understandings of the production of normativity, i.e. the ways in which actors come to see rules as binding, in the context of corporate reporting regimes. Although the accounting literature recognises that a range of actors participate in the regulatory process, it...
