This study seeks to contribute to the understanding of changes in institutional logics by re-reading the history of transnational standardization in accounting. It builds on a comprehensive review of official documents of the International Accounting Standards Committee, now restructured as the...

This paper analyses the roles of discourse in the legitimation process of institutions. In particular, it explains the theoretical significance of “principles-based” as discourse and describes how this discourse roles and functions in the global diffusion of International Financial Reporting...

The purpose of this paper is to examine the dynamics of organizational change and institutional logics in global accounting standard setting. In particular, with applying the institutional logics approach, I investigate what kind of changes were occur in the transformation of the IASC to the...