... by institutional determinants. Four variables (legitimacy, consistency, coercion, and diffusion) were found to have a statistically significant and positive relationship with the extent of risk disclosure. These results support the presence of multiple, co-existing institutional logics (corporate, state...

... operating in the Middle East. Using an institutional logics lens, it examines how macro-level contradictory logics influence the reproduction of these practices at the micro-level. Design/methodology/approach The paper utilizes a single case study research design and inductively examines the enactment...

... adopts an interpretive approach, using an institutional logics framework, contrasting “traditionalist” and “modernisation” logics. A total of 52 semi-structured interviews, mainly with owners, managers and advisers of SMEs, were undertaken. Findings Respondents noted that adopting IFRS for SMEs...

...Siasa Issa Mzenzi; Abeid Francis Gaspar Purpose The paper aims to investigate how the governance practices of public-sector entities (PSEs) in Tanzania are shaped by competing institutional logics and strategies used to manage the logics. Design/methodology/approach In the paper, empirical...

... Russian municipality's implementation of PB under central government pressures during 2013–2017. Using triangulation of 25 interviews, documentary analysis and field observations, we employed institutional logics to guide the study. Findings The paper demonstrates the dynamic properties of PB...