Re-Theorizing Change: Institutional Experimentation and the Struggle for Domination in the Field of Public Accounting

作者: Bertrand Malsch , Yves Gendron

DOI: 10.1111/JOMS.12006

关键词: Public relationsTheory of changeAuditInstitutional theoryMindsetEconomic capitalSociologyConsolidation (business)Positive economicsCommercialismLegitimacy

摘要: … the logic of commercialism is strengthened in accounting firms' … Accordingly, we conceive of institutional work as a fragile … The phrase ‘institutional disorder’ is used to refer to the relative …