haku: @indexterm Economics literature / yhteensä: 68
viite: 35 / 68
| Tekijä: | Mezias, S. J. |
| Otsikko: | An institutional model of organizational practice: Financial reporting at the Fortune 200 |
| Lehti: | Administrative Science Quarterly
1990 : SEP, VOL. 35:3, p. 431-457 |
| Asiasana: | FINANCIAL REPORTING MODELS FINANCIAL INSTITUTIONS BUSINESS ENVIRONMENT ECONOMICS LITERATURE PROFIT PLANNING |
| Kieli: | eng |
| Tiivistelmä: | Applied economic models and an institutional model are compared in an empirical study of financial reporting practice. It is indicated that the institutional model adds significant explanatory power over and above the models that currently dominate the applied economics literature. Thus, the primacy of organizational level rationality implicit in existing models is overly narrow and inadequate. Particular emphasis is placed on the question of how insitutional environments change over time. It is pointed out that better understanding of how insitutional environments contextualize and shape the rational pursuit of profit should be a primary |
SCIMA