Purpose – The purpose of this paper is to review extant accounting research combining institutional and critical …/methodology/approach – The paper provides a review of relevant accounting research and offers recommendations for how to combine institutional … and critical research approaches in a paradigmatically consistent way. Findings – Extant accounting research combining …

On August 17, 2010 the IASB and FASB published an Exposure Draft on leases. A new accounting model for leases which … leases although many do not capitalize all of these leases. The new accounting model for leases would be a challenge for … lessors' financial statement after the implementation of the new accounting model for leases. …