Purpose – The authors expect major shifts in thinking about the transnational regulation of accounting and how it will develop. This is a time for ideas as well as action. The global accounting profession must take a leading role in developing and presenting the case for the transnational...

This article applies inductive analytic techniques to identify and elaborate on two recurring themes that underpin the core puzzle of entrepreneurship research — where entrepreneurial opportunities come from. The first theme is the unique role of imprinting, or the profound influence of social...

This study analyses the degree to which change in the organizational context, content and location (both of the individual within the organization and the organization within the field) of professional work has contributed to variation in attitudes toward professional ideology and institutions....