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• W2076403407 endingPage "355" @default.
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• W2076403407 abstract "Recent attempts to reconceptualize the role of accounting in organizations and society have suggested that accounting may be examined as a “legitimating institution”. The concept of legitimation, however, has not developed within a single theoretic tradition, rather it emerges from three sociological traditions, each suggesting a distinct perspective on the phenomena and opening new areas for research. This paper reviews perspectives on legitimation, locates existing research on accounting within them, and suggests some areas for further research." @default.
• W2076403407 created "2016-06-24" @default.
• W2076403407 creator A5025027793 @default.
• W2076403407 date "1987-01-01" @default.
• W2076403407 modified "2023-09-27" @default.
• W2076403407 title "Accounting as a legitimating institution" @default.
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• W2076403407 doi "https://doi.org/10.1016/0361-3682(87)90023-7" @default.
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