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Keywords: new institutional sociologyClose
Journal of International Accounting Research (2017) 16 (2): 71–100.
Published: 01 June 2017
... systems in German subsidiaries of anglophone MNEs. The empirical results reveal that anglophone cost-accounting traditions prevail in two-thirds of anglophone subsidiaries. Based on new institutional sociology, this study explores the determinants and identifies strong coercive pressures by anglophone...