accounting practices while, at the same time, the egyptian public auditing organization legally enforced the adoption of the iass on public organizations.
finally, mimetic isomorphism reflects the desire to mirror othres' practices that are recognized as both successful and worthy of adopting (scott, 1995, p. 43). dimaggio and powell (1983, p. 151) add that in situations where there are uncertainties about the proper approach to proceed, it is recommended to seek a successful reference group and "mimic" their course. the egyptian regulators' sources of knowledge, the lack of domestic investors' desires to change the effr and the immature accounting profession that is incapable of professionally enforcing new standards, have led the regulators to choose the iass as the best framework to improve the practice of accounting in egypt.