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Keywords: Power theory
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Journal Articles
IPSAS and the Big Four: further evidence incorporating political and social power theory – a cross-country study
Available to Purchase
Journal of Accounting & Organizational Change 1–25.
Published: 14 April 2026
... and accounting development across countries. Originality/value To the best of the authors’ knowledge, this study is novel in empirically examining IPSAS adoption through the lens of political and social psychology power theories across multiple countries. Empirical studies emphasize that power struggles...
