Please use this identifier to cite or link to this item: http://hdl.handle.net/10071/21758
Author(s): Major, M. J. M. F.
Clegg, S.
Date: 2019
Title: Accounting as practice
Volume: 14
Number: 4
Pages: 109 - 119
ISSN: 1982-7342
DOI (Digital Object Identifier): 10.21446/scg_ufrj.v14i4.31347
Abstract: In this paper we seek to debate some of the problems affecting positivist accounting research, and how the adoption of organizational theory grounded on qualitative methods can fruitfully contribute to advance research in the area. To this end we draw on research we have previously conducted in Portuguese public hospitals to discuss how the incorporation of power issues, institutional entrepreneurship, hybridization, institutional logics and institutional work in accounting studies fosters in-depth explanations of accounting practice.
Peerreviewed: yes
Access type: Open Access
Appears in Collections:DC-RI - Artigos em revistas científicas internacionais com arbitragem científica

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