preparing and presenting financial statements. Again, Coercive isomorphism and Environmental factors positively influenced the … adoption of IFRS for SMEs among SMEs in the northern sector of Ghana. In contrast, mimetic and normative isomorphism played no …

preparing and presenting financial statements. Again, Coercive isomorphism and Environmental factors positively influenced the … adoption of IFRS for SMEs among SMEs in the northern sector of Ghana. In contrast, mimetic and normative isomorphism played no …

preference. Abstracting from the case of Japan, we then propose with reference to institutional theory and isomorphism that the … professionals, resulting in normative isomorphism. We propose that in internal labour markets, like Japan’s, companies resort to … direct inter-corporate knowledge exchange, which leads to mimetic isomorphism. …