... in constant dialogues. Further, it is a dynamic theory able to take account of cultural change. Design/methodology/approach The paper establishes a case for using neo-Durkheimian institutional theory in cross-cultural accounting research by specifying the key components of the theory and addressing common...

... on the idea that promotional brochures and advertisements, though often simple in appearance, constitute complex representations that convey meaningful information about influential values and cultural change. Findings – The authors found that commercial values are increasingly apparent through...