DOI: 10.5176/2251-1997_AF13.43

Authors: Lehte Alver, Jaan Alver, Jeanette Thomsen, Elin Sundgaard, Liis Talpas

Abstract:

The purpose of current paper is to analyze influence of institutional pressures in Danish subsidiaries in Estonia. A selection of 20 Danish-owned subsidiaries in Estonia was interviewed between November 2009 and March 2012. Fifty interviews were conducted among CEOs, CFOs, chief accountants and accountants to determine the accounting skills, communication themes between CEOs and accountants, communication between parent and subsidiary. The interviews have been analyzed from the viewpoint of three theories: coercive,
normative and mimetic institutional pressures.

Keywords: accounting, institutional pressures, subsidiaries

Price: $4.99

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