The creation and acceptance of public sector accounting standards in Canada

This study explores the events leading up to the origination of public sector accounting standards in Canada by the Canadian Institute of Chartered Accountants (CICA) and their adoption by the Government of Canada. We interpret these events from the perspective of institutional theory. We find that...

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Veröffentlicht in:	Accounting history 2018-08, Vol.23 (3), p.407-432
Hauptverfasser:	Baker, Ron, Rennie, Morina D
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountants Accounting Accounting policies Accounting standards Associations Attitudes Chartered accountants Economic aspects Finance, Public Financial statements Governmental accounting Public administration Public sector
Online-Zugang:	Volltext
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