The innovative process in financial accounting standards setting |
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Authors: | Mohamed Elmutassim Hussein |
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Affiliation: | School of Business Administration University of Connecticut, USA |
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Abstract: | Most of the literature in the area of accounting change points to the fact that economic advantage and technical considerations are not the only factors influencing the adoption or non-adoption of accounting changes. This paper describes and illustrates the proposition that change in financial accounting standards is a social process that approximates a diffusion and adoption of innovation process. |
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