制度理论与会计规则选择:美国四个州政府采纳公认会计原则决策的分析

Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles

Accounting, Organizations and Society · 2001
被引 170
人大 A-FT50ABS 4*
会计学制度理论公共管理政府会计