An institutional perspective on the development of Canada’s first public accounts

@article{Baker2013AnIP,
  title={An institutional perspective on the development of Canada’s first public accounts},
  author={Ron Baker and Morina Rennie},
  journal={Accounting History},
  year={2013},
  volume={18},
  pages={31 - 50}
}
This study examines the Dominion of Canada’s first accounting system from the perspective of institutional theory. We find that Canada’s first accounting system was a continuation of an institution-building process begun earlier in the former Province of Canada. We argue that the political upheaval associated with the dissolution of one political jurisdiction and the creation of a new country created conditions conducive to institutional persistence rather than change, and that persistence was… 
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