This study explores the effects of the three pillars of institutional theory in shaping the activities of institutional entrepreneurs and other social actors during International Financial Reporting Standards (IFRS) implementation in Nigeria.,This study uses a document analysis method to achieve the objectives of the study.,This study finds that IFRS implementation in Nigeria witnessed some progression from regulative to normative to cognitive pillar building. The regulation on IFRS implementation was initiated top-down rather than through lobbying from professional accounting bodies and the public. Changes in the regulatory framework brought some improvement to corporate financial reporting practices such as the timing of corporate filings of audited financial reports. However, the implementation process is laden with conflicts and power struggle among institutional actors. These conflicts and power struggles led the President of Nigeria to sack the Board of the Financial Reporting Council of Nigeria (FRC), the reconstitution of the Board and appointment of a Chairman for the Board of the FRC.,IFRS implementation process resulted in power redistribution among institutional actors, which led to resistance, tensions and conflicts among institutional actors. The conflicts arise from the need of actors to legitimate their activities and secure their positions. The three institutional pillars are key components of a change process and the actor's social position affects their capability to act as an institutional entrepreneur.,This finding should provide foundational knowledge that will inform practitioners, researchers and regulators in developing countries on how institutional actors shape the approach to corporate reporting regulations.

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制度理论和IFRS在尼日利亚实施的三大支柱

这项研究探索了制度理论的三个支柱在尼日利亚实施国际财务报告准则（IFRS）期间对塑造制度企业家和其他社会行为者的活动的影响。该研究使用一种文档分析方法来实现研究目的研究发现，在尼日利亚，IFRS的实施见证了从监管到规范再到认知支柱建设的一些进步。IFRS实施的法规是自上而下而不是通过专业会计机构和公众的游说而发起的。监管框架的变化为公司财务报告的实践带来了一些改善，例如公司提交经审计的财务报告的时间。然而，实施过程中充满了机构参与者之间的冲突和权力斗争。这些冲突和权力斗争导致尼日利亚总统解雇了尼日利亚财务报告委员会（FRC）的董事会，董事会的重组和FRC董事会主席的任命。IFRS的实施过程导致权力重新分配机构参与者之间的冲突，导致机构参与者之间的抵抗，紧张和冲突。冲突源于行动者需要合法化其活动并确保其地位。制度的三大支柱是变革过程的关键组成部分，参与者的社会地位影响着他们作为机构企业家的能力。这一发现应提供基础知识，以使从业者，