... organisations. This is known as isomorphism and comprises three types: coercive, mimetic and normative (DiMaggio and Powell, 1983 ; Meyer and Rowan, 1977). Coercive isomorphism is attributed to regulations or guidelines issued by the government or other bodies which organisations feel compelled to comply...

...Pierre Donatella Purpose The purpose of this article is to examine whether, and if so, to what extent, noncoercive isomorphism determines mandatory disclosure compliance at a later stage of an accounting reform. Design/methodology/approach The analysis of compliance is based on data from 289...