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.
Full Text 
Sign-in/Register to access full text options
Sign-in/Register to access full text options 
Published version (
Free)
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
