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1-4 of 4
Keywords: Institutional theory
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal 1–21.
Published: 15 July 2026
... databases. The review process followed the PRISMA 2020 guidelines, with support from the Parsif.al platform. The bibliometric analysis was carried out using Bibliometrix and VOSviewer, whilst the qualitative synthesis was developed in NVivo, based on institutional theory and coercive, normative...
Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2025) 38 (5-6): 692–706.
Published: 08 September 2025
... practices and has the potential to assist preparers towards improving the quality of SDG reporting. Originality/value This study uses institutional theory to highlight the isomorphic pressures driving SDG reporting. It moves beyond descriptive analysis to critically evaluate whether the SDG...
Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2023) 36 (4-5): 327–348.
Published: 20 September 2023
... business principles. Institutional theory and core Islamic principles are used to inform the study and its findings. Findings The results reveal that IBs demonstrate limited transparency on the key Sharia compliance issues, and there is a wide variation in the level of reporting across the countries...
Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2021) 34 (6): 637–665.
Published: 01 July 2021
... Institutional pressures Environmental Management Practices Manufacturing firms Institutional theory Stakeholder theory Globally, organizations are faced with pressures from various stakeholders to improve on their environmental performance. Stakeholders demand that organizations aim at reducing...
