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Keywords: Isomorphism
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Journal Articles
Journal of Accounting Literature (2025) 47 (1): 201–221.
Published: 14 November 2023
... reports was carried out for 13 years, from 2008 to 2021, split into voluntary disclosure and mandatory disclosure periods. Quantitative analysis was also conducted using Kruskal–Wallis and Dunn's tests. Data gathered were interpreted through the lens of isomorphism and Oliver's (1991) strategic responses...
Journal Articles
Journal of Accounting Literature (2023) 45 (3): 568–580.
Published: 11 May 2023
...). Organizations compete not just for resources and customers but also for political power and institutional legitimacy, for social as well as economic fitness. The concept of institutional isomorphism is a useful tool for understanding the politics and ceremonies that pervade much of modern organizational life...

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