Using institutional theory to explain state government adoption of GAAP

Vivian L. Carpenter, Rita H. Cheng, Ehsan H. Feroz

Research output: Contribution to conferencePaperpeer-review

Abstract

Accounting choice studies have generally explained the choice of an accounting method or in the case of governmental entities, the choice of a basis of accounting such as the accrual basis, in terms of the consequences of these choices for managerial welfare and other macroeconomic determinants of those changes. This study builds upon existing GAAP studies and demonstrates that institutional environmental variables in conjunction with traditional economic variables can improve the explanatory potentials of existing models of accounting choice. Our results indicate that institutional variables are important causal variables for models of accounting rule choice in the public sector.

Original languageEnglish (US)
Pages206-208
Number of pages3
StatePublished - 1998
Externally publishedYes
EventProceedings of the 1997 Annual Meeting of the Decision Sciences Institute. Part 1 (of 3) - San Diego, CA, USA
Duration: Nov 22 1997Nov 25 1997

Conference

ConferenceProceedings of the 1997 Annual Meeting of the Decision Sciences Institute. Part 1 (of 3)
CitySan Diego, CA, USA
Period11/22/9711/25/97

ASJC Scopus subject areas

  • Management Information Systems
  • Hardware and Architecture

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