This paper addresses deinstitutionalisation from a longitudinal perspective. Drawing onthe case of software exports policymaking in Costa Rica, it analyses persistence andchange paying particular attention to formation of dissensus, understood as lack ofunanimity on the value of an activity that...

Many companies in USA and Western Europe are taking advantage of developments ininformation technology and outsourcing parts of the accounting process to vendors in otherparts of the world. Offshore outsourcing of accounting presents some unique risks, controlproblems and challenges. In this...