... and authors. The full terms of this license may be seen at Link to the terms of the CC BY 4.0 licence . Balanced scorecard Public sector Performance measurement Institutional theory Fundação para a Ciência e Tecnologia UID/04011: CETRAD - Centre for Transdisciplinary http://dx.doi.org...

... Mandatory disclosure Fair value accounting Institutional theory This study is motivated by the continued controversy surrounding fair value accounting (FVA) that has led to an unsettled policy debate amongst standard-setters and regulators around the world (Laux and Leuz, 2009 ; Filip et...

... sustainable development. Design/methodology/approach The study reports on a series of interviews with key actors using Institutional Theory and the application of Bovens’ (2010) Global Accountability Framework as a lens for discussion and interpretation of results. Findings The results reveal that two...

... sampling and methodologies. Research limitations/implications This study implied that the stakeholder orientation of countries fosters the transparency and accountability of firms. Corporate behavior is impacted by the institutional strength or weakness of nations. The institutional theory provides...

...Merve Kılıç; Ali Uyar; Cemil Kuzey Purpose The purpose of this paper is to investigate whether the ethics and accountability environment influences the voluntary assurance demand for integrated reports through the lens of institutional theory. Design/methodology/approach This study used...

... clusters. Theoretically, the paper is informed by institutional theory, and particularly draws on concepts such as organizational field, ceremonials, rational myths, isomorphism, institutional logics and loose coupling. It is further complemented by strategic responses of Oliver (1991), as well...