An analysis of the deinstitutionalization of inflation-adjusted accounting practices in Brazilian companies
This article aims to analyze the deinstitutionalization of the inflation-adjustment accounting practices used by large Brazilian companies. The theoretical assumptions used were based on institutional theory, which provides a sociological interpretation of human behavior that recognizes the phenomen...
| 發表在: | Revista Contabilidade & Finanças |
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| Main Authors: | , , |
| 格式: | Article |
| 語言: | 英语 |
| 出版: |
Universidade de São Paulo
2012-04-01
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| 主題: | |
| 在線閱讀: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772012000100003&lng=en&tlng=en |