Description

Book Synopsis

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.

Institutional Change and Performativity

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    A Hardback by Noriaki Okamoto

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      Publisher: Palgrave Macmillan
      Publication Date: Publication Date: 7/7/2024
      ISBN13: 9783031533921, 978-3031533921
      ISBN10: 3031533925
      Also in:
      Accounting

      Description

      Book Synopsis

      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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