Institutional Change and Performativity

CHAPTER 1 - Introduction.- Part 1: Conceptual Analysis of Institutions, Norms, and Performativity.- CHAPTER 2 - Institutions as Collectively Accepted Norms.- CHAPTER 3 - Performativity of Observable Social Norms.- CHAPTER 4 - Approach, Methodology, and Scope.- Part 2: Performative and Counterperformative Institutional Dynamics: Globalization and Financialization of Accounting in Japan.- CHAPTER 5 - Global Unification of Accounting Standards.- CHAPTER 6 - Diffusion and Penetration of Fair Value Accounting.- CHAPTER 7 - The Pursuit of Better Corporate Governance.- CHAPTER 8 - Conclusion: Hybrid of Globalization and Financialization.

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• Economia
• Sociologia: trabalho e mão de obra
• Contabilidade
• Teoria e filosofia económica

corporate governance;Japanese accounting;globalization;financialization;institutional change;performativity;Japanese accounting regulation;social norms;Collective acceptance;accounting;institutional theory;social ontology;development of accounting