Еволюция на институционалната теория в процеса на счетоводна хармонизация в публичния сектор
Evolution of the Institutional Theory in the Process of Public Sector Accounting Harmonization

Author(s): Radka Andasarova
Subject(s): Politics / Political Sciences, Economy, Public Administration, Public Finances, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: financial accounting; public sector; harmonization; institutional theory
Summary/Abstract: The development of accounting standardization and harmonization in the public sector is dependent on many dynamic and interrelated processes, including economic, political, environmental, etc. The reached level of the Institutional theory reveals how the government makes the decision to perceive common accounting practices in order to obtain institutional legitimacy. Although, these accounting models differ from contemporary accounting practice in the global aspect. The question is how will adequacy public sector accounting harmonization be reached in the absence of the European conceptual framework for financial reporting. The purpose of the study is to analyze theoretically existing public sector accounting practices in the context of the development of the Institutional theory.

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