ABSTRACT

This paper highlights the capacity for Institutional Theory [IT] to render in-depth understanding of change processes associated with the adoption and implementation of international accounting standards by countries and organisations. Although the fact of requiring the adoption of IFRS could be characterised as a form of coercive power, recent developments in IT help to explore the extent to which adoption and diffusion of IFRS is shaped by agency, the interests of actors involved in the adoption process, and the role of institutional entrepreneurs and institutional work. We provide a structured review of literature that uses an IT framework in the context of adopting and implementing IFRS. The review brings together various streams of IT and current debates in the management and organisation literature. This allows us to outline an agenda for future research that proposes six new research questions for investigation. These research questions are intended to encourage greater regard for the capacity of the theoretical toolkit of institutional logics to explore institutional entrepreneurship, institutional work, and the institutional dynamics of change processes associated with the adoption, maintenance and disruption of accounting systems.

摘要

本文强调了机构理论[IT]的能力，以使他们对与国家和组织采用和实施国际会计准则相关的变更过程有深入的了解。尽管要求采用IFRS的事实可以被描述为一种强制力，但IT领域的最新发展有助于探索机构对IFRS的采用和传播的影响程度，以及采用过程所涉及的参与者的利益，以及机构企业家和机构工作的作用。我们对采用和实施IFRS的情况下使用IT框架的文献进行了结构化审查。审查汇集了IT的各种流以及管理和组织文献中的当前辩论。这使我们能够勾勒出未来研究的议程，其中提出了六个新的研究问题进行调查。这些研究问题旨在鼓励人们更多地考虑机构逻辑理论工具包探索机构企业家精神，机构工作以及与会计系统的采用，维护和破坏相关的变更过程的机构动态的能力。