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The application of neo-Durkheimian institutional theory in accounting research

Linsley, Philip Mark (2017) The application of neo-Durkheimian institutional theory in accounting research. PhD thesis, University of York.

Philip Linsley PhD thesis The application of neo-Durkheimian institutional theory in accounting research.pdf - Examined Thesis (PDF)
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The seven publications comprising this PhD by publication employ neo-Durkheimian institutional theory (NDIT) to examine the relationship between the concept of culture and accounting practice. The primary focus of all the publications is on the dynamics of cultural dialogues (as defined in NDIT) and cultural change, and the publications contribute to accounting research in the areas of: audit failure, the financial crisis, developments in management accounting post-1980, financialization, risk disclosure, and accounting regulation. The contributions of three of the publications contributions derive from identifying the impact that a shift to a dominant individualistic solidarity has upon the (in)effectiveness of Arthur Andersen as the Enron auditor, the behaviours of key actors in the 2007-8 financial crisis, and the development of strategic management accounting post-1980. The fourth publication contributes by employing NDIT to explain cross-country variations in experiences of financialization. The fifth publication contributes to a new understanding of risk disclosures by demonstrating it is possible to trace through from patterns of social relations to risk management strategies and risk disclosures. The final two publications contribute to debates regarding the development of regulation by evidencing that accounting regulation is not subject to regulatory capture but rather to regulatory self-capture. Prior accounting-culture studies have depended heavily upon Hofstede’s cultural dimensions as the theory base and this is problematic as his work has been subject to important criticisms. NDIT, unlike Hofstede, does not assume nations are culturally homogenous and static. There has been little use made of NDIT in prior accounting research and, in addition to the aforementioned contributions, the publications also demonstrate the efficacy of the theory for undertaking nuanced analyses of the four solidarities by reference to patterns of social relations and for explaining the dynamics of cultural change via the notion of cultural dialogues.

Item Type: Thesis (PhD)
Academic Units: The University of York > The York Management School
Identification Number/EthosID: uk.bl.ethos.731580
Depositing User: Mr Philip Mark Linsley
Date Deposited: 17 Jan 2018 16:07
Last Modified: 24 Jul 2018 15:23
URI: http://etheses.whiterose.ac.uk/id/eprint/19021

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