Institutional Change and Performativity : The Impact of Globalization and Financialization on Accounting in Japan

CHAPTER 1 – Introduction -- Part 1: Conceptual Analysis of Institutions, Norms, and Performativity -- CHAPTER 2 – Institutions as Collectively Accepted Norms -- CHAPTER 3 – Performativity of Observable Social Norms -- CHAPTER 4 – Approach, Methodology, and Scope -- Part 2: Performative and Counterperformative Institutional Dynamics: Globalization and Financialization of Accounting in Japan -- CHAPTER 5 – Global Unification of Accounting Standards -- CHAPTER 6 – Diffusion and Penetration of Fair Value Accounting -- CHAPTER 7 – The Pursuit of Better Corporate Governance -- CHAPTER 8 – Conclusion: Hybrid of Globalization and Financialization.