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Keywords: Institutional isomorphism
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Journal Articles
Journal of Accounting & Organizational Change (2022) 18 (3): 440–460.
Published: 27 July 2021
... Institutional isomorphism Environmental disclosures Recent years have witnessed the increasing demand for environmental disclosures (EDs) fuelled by the improved level of stakeholders’ awareness on environmental issues, for example, global warming, biodiversity degradation, climate change...
Journal Articles
Journal of Accounting & Organizational Change (2012) 8 (3): 340–363.
Published: 14 September 2012
.../approach This is a qualitative study. The views of 27 New Zealand private and public sector auditors were solicited via semi‐structured interviews. Concepts from new institutional theory, and in particular institutional isomorphism, are used to interpret the research findings. Findings The interview...
