Keywords: New institutional sociology
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Journal Articles
Journal of Accounting in Emerging Economies (2017) 7 (1): 61–89.
Published: 06 February 2017
... theoretical underpinning for EM and has ignored the effect of cultural and environmental factors on shaping managers’ motivations. Therefore the purpose of this paper is to draw on interpretive methodology and new institutional sociology (NIS) theory to identify the external factors that motivate managers...

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