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Institutional Drivers of Conformity - Evidence for Management Accounting from Brazil and Germany

Author

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  • M. Brandau
  • A. Hoffjan
  • R. Trapp
  • Chr. Endenich

    (UMR CNRS 8179 - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

Abstract

This paper contributes to the discussion of international convergence in management accounting, which has included only limited empirical data. Building on institutional theory, we have analysed cross-sectional field study data from a unique set of manufacturing companies in Brazil and Germany. Our data suggest that management accounting structures and practices in both countries are converging towards international standards under the pressure of coercive, mimetic and normative isomorphism. Although firms generally tend to adopt Anglo-American practices, we also find that German management accounting concepts have a strong influence in Brazil. In addition to elaborating on the imitation of international best practices and standardised information systems, we show the pressures created by the adoption of the International Financial Reporting Standards and the pursuit of legitimacy via adherence to social expectations.
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Suggested Citation

  • M. Brandau & A. Hoffjan & R. Trapp & Chr. Endenich, 2013. "Institutional Drivers of Conformity - Evidence for Management Accounting from Brazil and Germany," Post-Print hal-00787923, HAL.
    • Handle: RePEc:hal:journl:hal-00787923
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    5. Waris Ali & Jedrzej George Frynas, 2018. "The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 373-390, July.

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