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Accounting As a Global Practice
Accounting As an Institutional Practice
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accountability and transparency accountability model Accounting Information Disclosure accounting practices accounting profession accounting systems analyses assets audiences capital Carruthers and Espeland Chapter CIFAR companies corporate accounting transparency cultural decisions Dependent Variable development of accounting disclose accounting information dissertation Doctor of Philosophy double-entry bookkeeping Earnings per share economic and political emphasize expansion of accounting Federation of Accountants Figure Financial Reporting financial statements global expansion groups guidelines Hypothesis IASC increase accounting Information Disclosure Index International Accounting Standards international actors International Federation international organizations investment investors January legal rationalization liberal market Luca Pacioli managerial and legal Mark Granovetter measures microeconomic model of accountability multinational corporations nation-states national accounting Number of Accountants Number of Articles OECD organizational rationality political globalization polity styles Power Distance processes produce Replaced by IAS shareholders Statistical Yearbook Table technical total number transactions transparency and accountability Transparency in Corporate treaty trends variables world society worldwide