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Standard-setting institutions' user-oriented legitimacy management strategies : the Canadian case

Durocher, Sylvain; Fortin, Anne - In: Qualitative research in accounting & management : QRAM 7 (2010) 4, pp. 476-504

Persistent link: https://www.econbiz.de/10008759249

Comprehensive income information : a user's perspective

Durocher, Sylvain; Fortin, Anne - In: International journal of behavioural accounting and … 5 (2015) 1, pp. 27-56

Persistent link: https://www.econbiz.de/10011448726

Financial statement users' institutional logic

Durocher, Sylvain; Fortin, Anne - In: Journal of accounting and public policy 40 (2021) 2, pp. 1-23

Persistent link: https://www.econbiz.de/10012502546

Practitioners’ Participation in the Accounting Standard-Setting Process

Durocher, Sylvain; Fortin, Anne - 2010

Constituents’ participation in standard-setting processes is seen as a key indicator of a standard setter’s legitimacy. While previous research has mainly examined corporate economic determinants of participation, limited evidence exists on practitioners’ motivations to become involved in...

Persistent link: https://www.econbiz.de/10014194598

The future of interpretive accounting research : the contribution of McCracken's (1988) approach

Durocher, Sylvain - In: Qualitative research in accounting & management : QRAM 6 (2009) 3, pp. 137-159

Persistent link: https://www.econbiz.de/10009525023

Framing accounting for goodwill : intractable controversies between users and standard setters

Durocher, Sylvain; Georgiou, Omiros - In: Critical perspectives on accounting : an international … 89 (2022), pp. 1-26

Persistent link: https://www.econbiz.de/10013490036

From meticulous professionals to superheroes of the business world : a historical portrait of a cultural change in the field of accounancy

Picard, Claire-France; Durocher, Sylvain; Gendron, Yves - In: Accounting, auditing & accountability journal 27 (2014) 1, pp. 73-118

Persistent link: https://www.econbiz.de/10010252219

Epistemic commitment and cognitive disunity toward fair-value accounting

Durocher, Sylvain; Gendron, Yves - In: Accounting and business research : a research quarterly … 44 (2014) 6, pp. 630-655

Persistent link: https://www.econbiz.de/10010437763

Waves of global standardization : small practitioners' resilience and intra-professional fragmentation within the accounting profession

Durocher, Sylvain; Gendron, Yves; Picard, Claire-France - In: Auditing : a journal of practice & theory 35 (2016) 1, pp. 65-88

Persistent link: https://www.econbiz.de/10011482137

Attracting millennials : legitimacy management and bottom-up socialization processes within accounting firms

Durocher, Sylvain; Bujaki, Merridee; Brouard, François - In: Critical perspectives on accounting : an international … 39 (2016), pp. 1-24

Persistent link: https://www.econbiz.de/10011547885