coercive isomorphism. the government had passed several administrative laws to set financial disclosures under statuary control (gamal, 2002). accounting and auditing became a major tool for planning and monitoring the state economic activities(briston and el-aashker, 1984; samuels and oliga, 1982). the government laws have adjusted all major systems, including accounting, to correspond to the state central planning philosophy. therefore, the efrr has uniformly a[[lied to the egyptian public organizations. the efrr focused more on the government demand for information, as the uniformity was not due to the need of a consistent disclosure but rather to the need to plan and control the nation economic activities. in such a concern, briston and el-aashker (1984) stated that: