دانلود مقاله ISI انگلیسی شماره 45084
ترجمه فارسی عنوان مقاله

تغییر نقش حسابداری: از مصرف کنندگان به سهامداران

عنوان انگلیسی
The changing role of accounting: From consumers to shareholders
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
45084 2015 16 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Critical Perspectives on Accounting, Volume 29, June 2015, Pages 86–101

ترجمه کلمات کلیدی
حسابداری تغییر - تغییر سازمانی - شرکتی - عرصه ی نهادها - اقتصاد سیاسی
کلمات کلیدی انگلیسی
Accounting change; Organisational change; Corporatization; Institutional terrain; Political economy
پیش نمایش مقاله
پیش نمایش مقاله  تغییر نقش حسابداری: از مصرف کنندگان به سهامداران

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.