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cross-national diffusion of an organizational practice. Following neoinstitutional theory, we focus on the coercive … network theory to develop a systematic conceptual understanding of how firms located in different countries influence each …
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The purpose of this paper is to examine the dynamics of organizational change and institutional logics in global accounting standard setting. In particular, with applying the institutional logics approach, I investigate what kind of changes were occur in the transformation of the IASC to the...
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