IDEAS home Printed from https://ideas.repec.org/a/taf/accfor/v40y2016i1p29-44.html
   My bibliography  Save this article

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

Author

Listed:
  • Emmanouil Dedoulis

Abstract

Following influential studies on the operation of the world economic system and the development of accounting, this paper synthesizes elements of political economy and institutional theories to illuminate the processes which have led to the Anglo-Americanization of local auditing practices. By focusing on the history of modern Greece, this paper demonstrates how broader politico-economic ties created the backdrop for the development of coercive, mimetic and normative processes whose intertwinement gave rise to a professional cognitive basis and organizational practices conducive to the dominant Anglo-American models, long before the emergence of influential international accountancy organizations.

Suggested Citation

  • Emmanouil Dedoulis, 2016. "Institutional formations and the Anglo-Americanization of local auditing practices: The case of Greece," Accounting Forum, Taylor & Francis Journals, vol. 40(1), pages 29-44, March.
    • Handle: RePEc:taf:accfor:v:40:y:2016:i:1:p:29-44
    DOI: 10.1016/j.accfor.2015.11.003
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1016/j.accfor.2015.11.003
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1016/j.accfor.2015.11.003?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Golyagina, Alena, 2020. "Competing logics in university accounting education in post-revolutionary Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    2. Mantzari, Elisavet & Georgiou, Omiros, 2019. "Ideological hegemony and consent to IFRS: Insights from practitioners in Greece," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 70-93.
    3. Chantziaras, Antonios & Dedoulis, Emmanouil & Grougiou, Vassiliki & Leventis, Stergios, 2020. "The impact of religiosity and corruption on CSR reporting: The case of U.S. banks," Journal of Business Research, Elsevier, vol. 109(C), pages 362-374.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accfor:v:40:y:2016:i:1:p:29-44. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/racc .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.