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Keywords: Discursive institutionalism
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Journal Articles
Accounting, Auditing & Accountability Journal (2018) 31 (4): 1067–1097.
Published: 21 May 2018
... Public sector accounting Discursive institutionalism Discursive policy entrepreneur GAAP/GFS harmonisation Policy entrepreneur The political nature of accounting standard and agenda setting has been widely acknowledged, and a growing number of studies have investigated this subject matter...
