Institutional Logics and Accounting Professionals - The case of K2 and K3

This PhD project focuses on accounting professionals working in accounting firms and how they are enabled and constrained by institutional logics in practice and over time. The empirical study underlying this thesis is the process of converting the existing financial accounting practices in Sweden through new financial accounting standards – the so called K-project. The thesis focuses on how the accounting professionals influence and shape accounting practices in small limited companies during their work with the K-project, and why they react and act in certain ways.