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The diffusion of innovations’ theory shortfall in accounting standardization research: The case of IFRS for SMEs

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  • Issam Benhayoun

    (UMI - جامعة مولاي إسماعيل = Université Moulay Ismaïl)

  • Ibtissam Zejjari

    (USMBA - Université Sidi Mohamed Ben Abdellah)

Abstract

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Suggested Citation

  • Issam Benhayoun & Ibtissam Zejjari, 2022. "The diffusion of innovations’ theory shortfall in accounting standardization research: The case of IFRS for SMEs," Post-Print hal-03856952, HAL.
    • Handle: RePEc:hal:journl:hal-03856952
    Note: View the original document on HAL open archive server: https://hal.science/hal-03856952v1
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    References listed on IDEAS

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    1. George J. Stigler, 1971. "The Theory of Economic Regulation," Bell Journal of Economics, The RAND Corporation, vol. 2(1), pages 3-21, Spring.
    2. Eric Abrahamson & Lori Rosenkopf, 1997. "Social Network Effects on the Extent of Innovation Diffusion: A Computer Simulation," Organization Science, INFORMS, vol. 8(3), pages 289-309, June.
    3. Lambert, Richard A., 2001. "Contracting theory and accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 3-87, December.
    4. Carruthers, Bruce G., 1995. "Accounting, ambiguity, and the new institutionalism," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 313-328, May.
    5. Peltzman, Sam, 1976. "Toward a More General Theory of Regulation," Journal of Law and Economics, University of Chicago Press, vol. 19(2), pages 211-240, August.
    6. Unerman, Jeffrey & Bennett, Mark, 2004. "Increased stakeholder dialogue and the internet: towards greater corporate accountability or reinforcing capitalist hegemony?," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 685-707, October.
    7. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    8. Bryan Howieson, 1996. "Whither Financial Accounting Research: A Modern-Day Bo-Peep?," Australian Accounting Review, CPA Australia, vol. 6(11), pages 29-36, March.
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    Cited by:

    1. Issam Benhayoun & Ibtissam Zejjari, 2024. "Exploring firm and individual-level determinants of IFRS for SMES adoption in Morocco, a diffusion of innovations’ perspective," Post-Print hal-04649937, HAL.

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