and the government officials (the state).Although each group has different desires, a negotiation processes among those various to reconcile their desires makes the social legitimacy, as cooper and robson (2006, p. 242) argue, a ''political process'' that affects the developed accounting regulations while underscoring the power and conflict embedded in that process (booth and cocks, 1990).dullard et al. (2004, p. 507) adds that institutional theory helps to maintain the social legitimacy dynamism since that legitimacy is obtained through an interplay between different isomorphic mechanisms whereby each mechanism the actions of a certain group as discussed in the previous section.