AAA, Committee to Prepare a Statement of Basic Accounting Theory (1966) A statement of basic accounting theory. 11th Apr, 2018. O rganizational theory proves useful for explaining much of what happens in higher education. Institutional Theory and Accounting in Inter-organisational Relationships - The researchers look at the flows of information, as well as processes of accounting control. We develop institutional theory to explain how institutional pressures exerted on four US state governments influenced the decisions of these governments to adopt or resist the use of Generally Accepted Accounting … Institutional theory … Institutional theory is a prominent perspective in contemporary organizational research. Cite. Accounting disclosures are likely to be a way of demonstrating corporate … though they rely on no particular institutional theory, and instead expect that causation to be multiple and conjunctural and often involving time-order and path dependence (Pierson and Skocpol 2002). AAA, Evanston, IL Google Scholar Aoki M (2001) Towards a comparative institutional … (2004) reflected on the influence of government initiatives on the development of inter-organisational relationships, and the way in which accounting… To propose ways of developing these theories, and in general to develop an institutional understanding of management accounting … The concept of ‘institution’—something central to Institutional Theory (obviously)—is a … the use of the Institutional Theory to explain the phenomena of stability and change in the management accounting systems, has been one of the approaches to be used. Abstract. BMS Students Network for FYBMS, SYBMS, TYBMS and beyond BMS It encompasses a large, diverse body of theoretical and empirical work connected by a common emphasis on cultural understandings and shared expectations. … - Seal et al. Unfortunately, students often struggle with grasping some of the basics of institutional theory. Institutional theory is used to understand the influences of organizational structures such as rules, norms and guidelines. Institutional theory (from sociology) ... @Abiola, perhaps clarify the context in which you are using the term "accounting theory" for meaningful engagement on the matter. It is the sociology branch of Institutional Theory that has effectively been embraced by accounting researchers. In particular, I find institutional theory can help provide an explanation for institutional decisions and activities. The main studies related to the Institutional Theory are related to the New Institutional … – To explore the contributions made by two strands of institutional research that have been applied to the study of management accounting change: “old institutional economics” and “new institutional sociology”.