.... Design/methodology/approach Semi-structured interviews were conducted with 31 senior executives from publicly listed firms. The data were thematically analysed through a dual-theory lens combining Institutional Theory and Organisational Learning Theory. Findings Across sectors, firms disclosed...

... costs for firms that previously prepared multiple sets of financial statements to meet both local and international reporting requirements (Irvine, 2008). Several theoretical frameworks, including institutional theory, legitimacy theory, bonding theory, and network theory, explain the motivations...

... of institutional influences in emerging markets. Originality/value The study contributes to the literature by extending institutional theory to risk reporting practices in Saudi Arabia and providing insights into how legitimacy, coercion, and professional norms interact with firm characteristics. The findings...

... weak institutional frameworks and hyperinflation’s complexities and inconsistencies in applying IAS 29. The insights gathered were analyzed through the lenses of institutional theory and positive accounting theory (PAT) to contextualize the interplay between regulatory pressures, economic incentives...

... and accountability. Design/methodology/approach Using a theoretical triangulation between three theories, namely contingency theory, institutional theory and social cognitive theory, this study investigates not only the macro-micro dynamics, but also the (recursive) micro-macro dynamics between performance...

... Emerald Publishing Limited Licensed re-use rights only Sustainable ERP Lean manufacturing Sustainability performance Institutional theory Emerging economies Egypt Recently, due to regulatory factors, competition, and marketing pressure, businesses in the twenty-first century have paid...

... underpinning the motivation behind sustainability and SDG studies. These theories are captured under social, environmental and governance theories such as legitimacy theory (Suchman, 1995 ; Deegan et al., 2002); institutional theory (Meyer and Rowan, 1977 ; Tate et al., 2012...

...Igbekele Sunday Osinubi Purpose This study explores the effects of the three pillars of institutional theory in shaping the activities of institutional entrepreneurs and other social actors during International Financial Reporting Standards (IFRS) implementation in Nigeria. Design/methodology...

... on the ideas of institutional theory and some aspects of decision-usefulness so as to delineate the external pressures enforcing the Government of Tanzania to embrace accrual accounting and the factors complicating its implementation at organisational level (within government entities). The authors draw...