search query: @author Mezias, S. / total: 3
reference: 1 / 3
« previous | next »
| Author: | Mezias, S. Scarselletta, M. |
| Title: | Resolving financial reporting problems: an institutional analysis of the process |
| Journal: | Administrative Science Quarterly
1994 : DEC, VOL. 39:4, p. 654-678 |
| Index terms: | FINANCIAL REPORTING MANAGEMENT POLICY |
| Language: | eng |
| Abstract: | The authors examine the decision process of a public policy task force that plays a role in establishing financial reporting standards to determine what affects the kinds of decisions made. The task force is charged with resolving emerging problems in the design of rules that govern the reporting of information provided to the public by firms that sell securities in U.S. markets. Drawing on traditions of garbage can and institutional theory, the authors model this decision process as an organized anarchy embedded in an institutional context. |
« previous | next »
SCIMA