Previously, governments have responded to the impacts of economic failures and consequently have developed more regulations to protect employees, customers, shareholders and the economic wellbeing of the state. Our research addresses how Accounting Information Systems (AIS) may act as carriers for institutionalised practices associated with maintaining regulatory compliance within the context o...

“Why is economics not an evolutionary science?” It is now over a hundred years since Thorstein Veblen formulated this question, possibly the most famous of all questions in the history of economics. In an essay acknowledging Veblen as “the founding father and guiding spirit of American institutionalism,” Clarence Ayres concluded that it is the sorts of questions he asked that “reveal the signif...