{"title":"利用合法性战略确保组织长期生存:欧洲财务报告咨询组的案例","authors":"Kirstin Becker, Ulfert Gronewold, Katharina Weiß","doi":"10.1080/00014788.2024.2346533","DOIUrl":null,"url":null,"abstract":"In this paper, we study how the European Financial Reporting Advisory Group (EFRAG) used different legitimacy strategies between 2004 and 2021 to secure its organisational survival. Although EFRAG ...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"42 1","pages":""},"PeriodicalIF":2.0000,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Using legitimacy strategies to secure organisational survival over time: the case of EFRAG\",\"authors\":\"Kirstin Becker, Ulfert Gronewold, Katharina Weiß\",\"doi\":\"10.1080/00014788.2024.2346533\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In this paper, we study how the European Financial Reporting Advisory Group (EFRAG) used different legitimacy strategies between 2004 and 2021 to secure its organisational survival. Although EFRAG ...\",\"PeriodicalId\":7054,\"journal\":{\"name\":\"Accounting and Business Research\",\"volume\":\"42 1\",\"pages\":\"\"},\"PeriodicalIF\":2.0000,\"publicationDate\":\"2024-06-03\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting and Business Research\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1080/00014788.2024.2346533\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting and Business Research","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1080/00014788.2024.2346533","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Using legitimacy strategies to secure organisational survival over time: the case of EFRAG
In this paper, we study how the European Financial Reporting Advisory Group (EFRAG) used different legitimacy strategies between 2004 and 2021 to secure its organisational survival. Although EFRAG ...
期刊介绍:
Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.