Neu, Dean; Silva, Leiser; Ocampo Gomez, Elizabeth - In: Accounting, Auditing & Accountability Journal 21 (2008) 1, pp. 49-77
Purpose – The purpose of this paper is to examine: how financial practices are diffused across countries and who are the carriers of diffusion; and to determine why the nature of adoption varies across countries and specific institutional fields and why certain practices are adopted in some...