تغییر نقش حسابداری: از مصرف کنندگان به سهامداران
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|45084||2015||16 صفحه PDF||سفارش دهید||12700 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Critical Perspectives on Accounting, Volume 29, June 2015, Pages 86–101
From the view of accounting as a social, political and institutional practice, this study examines the processes of accounting change as a State-sponsored consumer co-operative transformed to a private sector company pursuing profitability and value creation for shareholders. Accounting policy and practice were important aspects of the institutional and regulatory logics as the organisation changed from an entity focused on community service obligations to one that was profit driven. The State was the main factor/agent enabling this change. We frame our study within institutional theory and the political economy of accounting. We use institutional theory to inform our understanding of the institutional terrain and the political economy of accounting to understand the power and coercion of the State. Accounting rules and practices were co-opted to provide legitimacy, resistance, institutional logic, coercive change, and to redistribute wealth and power in society.