In the light of neoinstitutional theory and by adopting case study research methodology, this
article explains the adoption of International Public Sector Accounting Standards for …

The culturally derived accounting orientations of four major emerging economies, Brazil,
Russia, India and China, the BRIC countries, are examined based on the Geert Hofstede …

This paper reviews the implementation of the accrual accounting in the entities of the
Estonian public sector. It gives a brief overview of the historical development of …

Purpose–This paper seeks to discuss how an environmental change for an organisation can
be a catalyst for the take‐up of intellectual capital (IC). In particular, it uses Laughlin's …

During recent decades Estonia has simultaneously experienced many economic, social and
political changes. As a result of the environmental shifts, the country's local government …

Eesti kiirelt areneva ettevõtluskeskkonna peegliks on ettevõtete poolt kasutatav
finantsarvestuse ja–aruandluse süsteem. Kui juhtimisarvestus rahuldab ettevõttesiseseid …

This study focuses on the process of institutionalisation of a new management and
educational system (MTBS) in a Malaysian top university-based business school, disguised …

The fall of the communist regime, the transition from a planned and centralized economy to a
new market economy, have generated profound changes, not only in the organizational …

By the end of the last century the initiatives within the framework of New Public Management
(NPM) encouraged the adaptation of private sector management techniques within the …

Purpose of this paper: The aim of this paper is to discuss using a case study approach, how
an environmental change for an organisation can be a catalyst for the implementation of …