Zarifah, A.; Siti-Nabiha, A.K. - In: International Journal of Managerial and Financial Accounting 4 (2012) 1, pp. 29-46
The purpose of this paper is to discuss the development of institutionalist theoretical framework that can be used to analyse the process of accounting and organisational change and the role of human agency. In so doing, the philosophical and methodological approach of the institutional theory...