1-1 of 1
Keywords: institutional theory
Close
Sort by
Journal Articles
Accounting and the Public Interest (2014) 14 (1): 1–33.
Published: 01 December 2014
... and opposing interest groups. Relying on interest group theory and institutional theory, case study results indicate that governmental interest groups, rather than businesses, play an important role in the adoption of inter-jurisdictional tax policy changes. The presence of strong institutional...