Keywords: Institutional logics
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Journal Articles
Meditari Accountancy Research (2026) 34 (7): 546–578.
Published: 15 September 2026
... patterns across the African regions and SAI quality management maturity levels in this study. Findings Using the lens of institutional logics, this study reveals SAIs as sites of institutional complexity in Africa. Relatively positive perceptions of the AQ dimensions in African SAIs (despite...
Includes: Supplementary data
Journal Articles
Meditari Accountancy Research (2026) 34 (2): 526–556.
Published: 07 April 2026
... the various firms’ actions on ESG that constitute different types of firm-level initiatives and examines their effects on organizational outcomes. Guided by the institutional logics perspective, the study explains how these initiatives are shaped by external pressures and normative expectations...
Includes: Supplementary data
Journal Articles
Meditari Accountancy Research (2024) 32 (1): 123–150.
Published: 23 June 2023
.../approach Drawing upon data from a case study of a large Ukrainian energy company with a Soviet past that has undergone major transformations in recent years, the authors analyze MAC regime changes in the company from an institutional logics perspective. All primary and secondary data used in this study...
Journal Articles
Journal Articles
Meditari Accountancy Research (2019) 27 (4): 505–533.
Published: 22 August 2019
... Drawing upon the literature on sustainability disclosure, institutional logics and hybrid organizations, several hypotheses were deduced. By means of a quantitative content analysis, the sustainability disclosure index of 45 Swedish SOEs was calculated. Statistical analyses were conducted to test which...

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