haku: @all regulation / yhteensä: 221
viite: 205 / 221
Tekijä: | Suddaby, R. Cooper, D.J. Greenwood, R. |
Otsikko: | Transnational regulation of professional services: Governance dynamics of field level organizational change |
Lehti: | Accounting, Organizations and Society
2007 : MAY/JUL, VOL. 32:4-5, p. 333-362 |
Asiasana: | accounting companies organizational change regulations |
Kieli: | eng |
Tiivistelmä: | This paper explores large accounting firms' role in the emergence of a transnational regulatory field in professional services, using neoinstitutional theory to illustrate the process by which new fields are created. A shift in the structural boundaries of professional regulation is observed to include new actors, especially the Big Four accounting firms and non-governmental organizations. In addition, a shift in regulatory logics is encountered etc. Finally, a shift in institutional power structures is described from coercive structures of domination to inclusive power structures of membership and identity. |
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