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What is Cultural Fields in Accounting Practices about?
This paper explores the concept of cultural fields of accounting practices, emphasizing the importance of social spaces beyond traditional organizational and regulatory frameworks in the institutionalization and transformation of accounting. It argues for a cultural-cognitive perspective that highlights the dispersed production of accounting knowledge, the diversity of logics, and the role of arbiters in shaping accounting practices. The authors aim to broaden the understanding of accounting research by int
- Author
- fidelis
- Language
- EN