A new institutional analysis of IFRS

A.O.R. Kholeif

Research output: Contribution to Book/ReportChapterpeer-review


This article draws on recent research and thinking in sociology, especially the development and application of NIS. In addition, this article is concerned with the symbolic use of IFRSs in a transitional developing economy, Egypt, and hence contributes to debate about exporting Western accounting practices and other technologies to countries with different cultures and different stages of economic and political development.
Original languageEnglish
Title of host publicationResearch in Accounting in Emerging Economies: Volume 10
PublisherEmerald Publishing Limited
Number of pages27
ISBN (Electronic)978-0-85724-452-9
ISBN (Print)978-085724451-2
Publication statusPublished - 23 Dec 2010

Publication series

NameResearch in Accounting in Emerging Economies
PublisherEmerald Insight
ISSN (Print)1479-3563


  • IFRSs
  • developing countries
  • Egypt
  • New institutional sociology


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