Institutional formations and the Anglo-Americanization of local auditing practices: The case of Greece

Dedoulis, Emmanouil

doi:10.1016/j.accfor.2015.11.003

Cited by 10 publications

(12 citation statements)

References 33 publications

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“…We additionally employ institutional theory (Suchman 1995) to shed light upon the development of certain corporate policies and strategies as a result of dominant contextual characteristics. This perspective brings to the fore the role of institutional influences in creating the conditions for the development of common organizational practices (Carpenter & Feroz 2001;Dedoulis 2016;DiMaggio & Powell 1983). The term "mimetic isomorphism", introduced by DiMaggio & Powell ( 1983), 4 is central to understanding the underlying mechanism.…”

Section: Religiosity and Csr Disclosuresmentioning

confidence: 99%

The impact of religiosity and corruption on CSR reporting: The case of U.S. banks

Chantziaras

Dedoulis

Grougiou

et al. 2020

Journal of Business Research

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Section: Religiosity and Csr Disclosuresmentioning

confidence: 99%

The impact of religiosity and corruption on CSR reporting: The case of U.S. banks

Chantziaras

Dedoulis

Grougiou

et al. 2020

Journal of Business Research

Self Cite

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“…It must be emphasized that NIT was initially developed within the field of sociology (Baker et al , 2014). However, NIT was introduced into the accounting and auditing literature some 25 years ago and it has evolved into a starting point for many studies in the field (Boolaky et al , 2020; Boolaky et al , 2019; Dedoulis, 2016; Baker et al , 2014; Guerreiro et al , 2012). Below, this paper sketches out the fundamentals of NIT.…”

Section: Neo-institutional Theory: An Overviewmentioning

confidence: 99%

Insights into neo-institutional theory in accounting and auditing regulation research

Haapamäki

2022

MAJ

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Purpose Neo-institutional theory (NIT) has strengthened its position as one of the theories and frameworks used to investigate accounting as organizational, legislative, social and policymaking phenomena. This study aims to review how aspects of NIT are used and understood by accounting researchers. As a growing body of accounting and auditing articles in recent years has used NIT as a theoretical framework, this paper reviews and analyzes articles using NIT. Design/methodology/approach This study develops a comprehensive synthesis of current academic knowledge about NIT in accounting and auditing regulation literature. Further, it reveals areas requiring further examination. Findings The findings of this study indicate that prior studies have found evidence that accounting and auditing regulation is associated with all forms of isomorphism (coercive, mimetic and normative). For instance, institutional pressures influence the accounting and auditing standards adoption in different environments. Therefore, the synthesis of the literature suggests that coercive, mimetic and normative pressures have played a significant role in the harmonization of accounting and auditing practices worldwide. To conclude, NIT has become one of the relevant alternative approaches used to explore accounting and auditing regulation as a complex phenomenon. Research limitations/implications Accounting has often been referred to as a “narrow” and “technical” topic. In a way, NIT broadens the research field by extending, for instance, the approach of which external and internal pressures are associated with accounting standards adoption and why different accounting practices are adopted. Originality/value This study informs accounting scholars as to how NIT has been applied, and can be applied, in the accounting and auditing regulation literature. This benefits accounting researchers if they are considering whether to use NIT in their research. This study evaluates the contribution of NIT within this research field. It can be suggested that accounting researchers need to become more aware of the debates within the NIT literature, particularly as the theory is seen as conceptually ambiguous. To conclude, the synthesis highlights that NIT has offered a range of important contributions and has drawn attention to the link between accounting and auditing regulation research and the institutional environment.

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“…kelembagaan berperan menjelaskan bentuk tekanan isomorphis kohersif dari lingkungan eksternal untuk mengadopsi suatu standar yang berlaku umum (DiMaggio & Powell, 1983;Pina dkk., 2009;Dedoulis, 2016). Dengan demikian, penerapan akrual sebagai standar yang berlaku umum merupakan legitimasi kuat bagi negara dalam mengelola keuangan agar menjadi lebih transparan dan akuntabel (Khan & Mayes, 2009; Harun dkk, 2012; Heshmat dkk, 2015; Lampe dkk, 2015).…”

Section: Tekananunclassified

“…Implikasi teoritikal dari studi ini adalah sebagai konfirmasi terhadap studi Harun dkk, (2012), dugaan bahwa praktik akrual, lebih dominan karena faktor regulasi, dimana siap ataupun tidak siap seluruh entititas wajib melaksanakan praktik tersebut sebagai regulasi dari amanah undang-undang yang telah ditetapkan pemerintah. Artinya tekanan kelembagaan (isomorphis kohersif) (DiMaggio & Powell, 1983;Dedoulis, 2016) masih relevan dan terbukti oleh penelitian ini.…”

Section: Implikasi Dan Keterbatasanunclassified

Dampak penerapan basis akrual terhadap kualitas transparansi fiskal pemerintah

Putra¹,

Sudarto²

2019

Journal ITRev

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Tujuan makalah ini untuk mengukur seberapa efektif penerapan basis akrual pada sistem akuntansi pemerintah Indonesia dan dampaknya terhadap kualitas transparansi fiskal. Efektifitas diukur dalam konteks Polices, People, Processes dan Systems. Penelitian ini dilakukan di 85 Kementerian Lembaga (K/L) melibatkan 149 responden menggunakan instrumen kuesioner, dan wawancara mendalam dengan 77 ahli. Analisis data menggunakan pendekatan Statistik Deskriptif dan Statistik Inferensial dengan metode Structural Equation Modeling (SEM). Hasil penelitian mengungkapkan bahwa meskipun efektifitas penerapan basis akuntansi akrual masih berada di level cukup, namun berdampak signifikan terhadap kualitas transparansi fiskal pemerintah. Dampak tersebut terlihat nyata dalam hal pelaporan fiskal dan perkiraan fiskal dan anggaran pemerintah menjadi lebih baik. Namun dalam hal pengelolaan dan analisis resiko fiskal belum terlihat maksimal.

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Institutional formations and the Anglo-Americanization of local auditing practices: The case of Greece

Cited by 10 publications

References 33 publications

The impact of religiosity and corruption on CSR reporting: The case of U.S. banks

The impact of religiosity and corruption on CSR reporting: The case of U.S. banks

Insights into neo-institutional theory in accounting and auditing regulation research

Dampak penerapan basis akrual terhadap kualitas transparansi fiskal pemerintah

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