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Keywords: Institutional pressures
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Journal Articles
Accounting, Auditing & Accountability Journal (2017) 30 (8): 1677–1710.
Published: 16 October 2017
...Chaminda Wijethilake; Rahat Munir; Ranjith Appuhami Purpose The purpose of this paper is to examine the role of management control systems (MCS) in strategically responding to institutional pressures for sustainability (IPS). Drawing on institutional theory (DiMaggio and Powell, 1983...
