TY - JOUR
T1 - Understanding adoption of Anglo-American models of corporate governance and financial reporting in emerging economies : an integrated institutional perspective
AU - Wu, Huiying
AU - Patel, Chris
PY - 2013
Y1 - 2013
N2 - The complexity of diffusion of internationally acceptable practices of corporate governance and financial reporting requires a holistic and an in-depth understanding. Recognizing that institutions are shapers of organizational arrangements and organizational players have an active role in reconfiguring institutional settings, this paper sets out an integrated institutional framework for understanding the implementation of Anglo-American models in emerging economies, which incorporates international influences, domestic influences and intra-organizational dynamics. The emphasis on the interplay between institutional context and organizational actions assists in understanding how organizational players respond to, interpret and practise the imported ideas. The framework is offered as a starting point for researchers interested in studying corporate governance related financial reporting issues associated with the convergence process in emerging economies.
AB - The complexity of diffusion of internationally acceptable practices of corporate governance and financial reporting requires a holistic and an in-depth understanding. Recognizing that institutions are shapers of organizational arrangements and organizational players have an active role in reconfiguring institutional settings, this paper sets out an integrated institutional framework for understanding the implementation of Anglo-American models in emerging economies, which incorporates international influences, domestic influences and intra-organizational dynamics. The emphasis on the interplay between institutional context and organizational actions assists in understanding how organizational players respond to, interpret and practise the imported ideas. The framework is offered as a starting point for researchers interested in studying corporate governance related financial reporting issues associated with the convergence process in emerging economies.
UR - http://handle.uws.edu.au:8081/1959.7/531060
UR - http://search.proquest.com/docview/1370354949?accountid=36155
M3 - Article
SN - 1556-5106
VL - 8
SP - 186
EP - 224
JO - Journal of Theoretical Accounting Research
JF - Journal of Theoretical Accounting Research
IS - 2
ER -