Sökning: "co-existing logics"

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  1. 1. Institutional Logics and Accounting Professionals : The case of K2 and K3

    Författare :Karin Seger; Hans Englund; Magnus Frostenson; Roland Almqvist; Örebro universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Institutional logics; multiple logics; co-existing logics; accounting professionals; accounting firms; small companies; small limited companies; the K-project; K2; K3;

    Sammanfattning : Accounting firms have long been considered a ‘black box’ in the literature, but over the last two decades or so, a growing body of literature has emerged which points to how the accounting profession may be seen as a profession in transformation, one in which the underlying logic of their work has gone from emphasizing professional values to one in which commercial values constitute the main rules of the game.This thesis draws upon and add to this literature as it directs attention to how co-existing and potentially conflicting institutional logics enable and constrain accounting professionals, in practice and over time. LÄS MER