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| Author: | Carpenter, V. L. Feroz, E. H. |
| Title: | Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles |
| Journal: | Accounting, Organizations and Society
2001 : OCT-NOV, VOL. 26:7-8, p. 565-596 |
| Index terms: | ACCOUNTING PRINCIPLES ACCOUNTING POLICY PUBLIC ACCOUNTING PUBLIC SECTOR RESOURCE ALLOCATION ALLOCATION |
| Language: | eng |
| Abstract: | We use institutional theory to explore how institutional pressures influenced the decision to adopt or resist the use of generally accepted accounting principles (GAAP) for external financial reporting. We identify resource dependence as a potent form of coercive institutional pressure that was associated with early GAAP adoption. |
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