Linsley, Philip Mark; Linsley, Alexander; Beck, Matthias; … - In: Accounting, Auditing & Accountability Journal 29 (2016) 8, pp. 1270-1293
Purpose The purpose of this paper is to propose Neo-Durkheimian institutional theory, developed by the Durkheimian institutional theory, as developed by anthropologist Mary Douglas, as a suitable theory base for undertaking cross-cultural accounting research. The social theory provides a...