Explaining the choice of accounting standards in municipal corporations : positive accounting theory and institutional theory as competitive or concurrent theories
Year of publication: |
2009
|
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Authors: | Collin, Sven-Olof Yrjö ; Tagesson, Torbjörn ; Andersson, Anette ; Cato, Joosefin ; Hansson, Karin |
Published in: |
Critical perspectives on accounting : an international journal for social and organizational accountability. - Amsterdam : Elsevier, ISSN 1045-2354, ZDB-ID 1022791-X. - Vol. 20.2009, 2, p. 141-174
|
Subject: | Rechnungswesen | Accounting | Bilanzrecht | Accounting law | Institutionenökonomik | Institutional economics | Kommunales Unternehmen | Municipal enterprise | Schweden | Sweden |
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