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حسابداری و مالی::
همشکل
However quite often the approach followed has been to examine the influence of different isomorphic pressures rather than a purposeful strategic process.
The chapter explores Management Accounting Change as a lens to observe how the isomorphic and intra organizational dynamics interact, driving towards the adoption of the Integrated Reporting.
The present chapter explores the phenomenon of accounting change with respect to the use of Integrated Reporting (IR) in public sector entities, in an attempt to gain a better understanding of how the isomorphic and intra organizational dynamics interact and influence the process of accounting change on both the macro and micro levels.
The attempted change depends on the activation and interaction of the isomorphic forces as well as on the intra organizational dynamics that guided the overall change process, from the starting point to its end, resulting in the uprising of new daily accounting practices and routines.
Isomorphic forces such as coercive, normative and mimetic ones have been slightly activated by the external environment, in order to direct public entities towards the adoption of IR, while a stronger pressure has been exerted on the private domain.
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