Beyond competition: institutional isomorphism in U.S. accounting research

Article Abstract:

The exclusion of nonfinancial accounting topics is caused more by institutional influences than competitive forces. Institutional isomorphism shape the field of accounting research, with normative isomorphism primarily motivating the field.

Institutional market

Anticipatory reporting standards

Article Abstract:

The focus of the Conceptual Framework on qualitative characteristics is studied. This focus precludes a focus on first-order economic fundamentals and invites a static view of reporting standards.

Product standards, safety, & recalls, Reporting & Disclosure, Standards, Evaluation, Financial statements, Financial Accounting Standards Board, Accounting standards

Is accounting an academic discipline?

Article Abstract:

The effects of the trends of the study of accounting, on the status of accounting as an academic discipline are described.

Forecasts, trends, outlooks, Forecasts and trends, Market trend/market analysis, Study and teaching, Identification and classification, Majors (Education)