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Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change


  • Bradley N. Potter


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  • Bradley N. Potter, 2005. "Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change," Abacus, Accounting Foundation, University of Sydney, vol. 41(3), pages 265-289.
  • Handle: RePEc:bla:abacus:v:41:y:2005:i:3:p:265-289

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    References listed on IDEAS

    1. anonymous, 1996. "New account structure supports interstate branching," Financial Update, Federal Reserve Bank of Atlanta, issue Apr, pages 1-6.
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    Cited by:

    1. Mia Kaspersen & Thomas Riise Johansen, 2016. "Changing Social and Environmental Reporting Systems," Journal of Business Ethics, Springer, vol. 135(4), pages 731-749, June.
    2. Suddaby, Roy & Saxton, Gregory D. & Gunz, Sally, 2015. "Twittering change: The institutional work of domain change in accounting expertise," Accounting, Organizations and Society, Elsevier, vol. 45(C), pages 52-68.
    3. Michael Bromwich & Richard Macve & Shyam Sunder, 2010. "Hicksian Income in the Conceptual Framework," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 348-376.
    4. repec:iaf:journl:y:2017:i:4:p:66-74 is not listed on IDEAS
    5. Sarah Maire, 2015. "Coexistence de logiques institutionnelles et impact sur les pratiques : Cas des logiques d’accountability et de religion chez les Scouts et Guides de France," Post-Print hal-01188778, HAL.
    6. Novrida Qudsi Lutfillah, 2016. "Revealing the Accounting Existence Through Debt-Receivable Practice at Majapahit Kingdom Era (1350)," GATR Journals afr118, Global Academy of Training and Research (GATR) Enterprise.
    7. Mussari Riccardo, 2014. "EPSAS and the Unification of Public Sector Accounting Across Europe," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 1-14, December.
    8. David Smith & Kerry Jacobs, 2011. "“Breaking up the sky”: The characterisation of accounting and accountants in popular music," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(7), pages 904-931, September.
    9. Walker, Stephen P., 2016. "Revisiting the roles of accounting in society," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 41-50.
    10. Sven Modell & Fredrika Wiesel, 2008. "Marketization and Performance Measurement in Swedish Central Government: A Comparative Institutionalist Study," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 251-283.
    11. Gun Abrahamsson & Hans Englund & Jonas Gerdin, 2011. "Organizational identity and management accounting change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(3), pages 345-376, March.
    12. S. Susela Devi & R. Helen Samujh, 2015. "The Political Economy of Convergence: The Case of IFRS for SMEs," Australian Accounting Review, CPA Australia, vol. 25(2), pages 124-138, June.
    13. Maria Serena Chiucchi & Marco Giuliani & Stefano Marasca, 2014. "The design, implementation and use of intellectual capital measurements: a case study," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(2), pages 143-168.

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