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Keywords: Standardisation
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Journal Articles
Accounting, Auditing & Accountability Journal (2026) 39 (9): 64–96.
Published: 06 February 2026
...Cemil Eren Fırtın; Ebru Tekin Bilbil; Tom Karlsson; Giuseppe Grossi Purpose This study aims to address the roles and consequences of multiple framings shaping the process of green city standardisation, specifically by focusing on national and local efforts to define and operationalise green city...
Journal Articles
Accounting, Auditing & Accountability Journal (2019) 32 (1): 133–162.
Published: 29 November 2018
.... Design/methodology/approach The authors mobilise Actor Network Theory and a model of transnational standardisation to analyse the process surrounding the formation and diffusion of the IFRS Taxonomy as a legitimate “reference” of the IFRS Standards. The authors trace the process using interview...
