...Elham Zahraeisalehi; Ron Baker; Davar Rezania Purpose This paper aims to explore how accounting information shapes the governance of megaprojects by integrating insights from institutional theory and governmentality perspectives into a unified theoretical framework. Design/methodology/approach...

... on broader statements. This practice is distributed across countries and auditors without clustering. The findings make two theoretical contributions. First, the study introduces structured fragmentation to extend institutional theory’s account of decoupling. Prior research conceptualizes decoupling...

... of institutional theory. Rather than treating institutional pressures as additive, this study examines how legitimacy-seeking mechanisms substitute for regulatory coercion under conditions of weak enforcement. This study also examines the mediating role of prior International Financial Reporting Standards ( IFRS...

... EU Directive Substantive transparency Symbolic transparency Disclosure-performance gap Signaling theory Legitimacy theory Institutional theory Stakeholder theory In alignment with the classic objective of corporate disclosures, the purpose of sustainability disclosures is to increase...

..., as well as to regulators, standard-setters and academics. CSR pronouncements Harmonisation CSR reporting Institutional theory M41 M49 According to institutional theory, a company operates within the bounds and norms of society (Guler et al., 2002) and CSR reporting can work...

...Paola Ferretti; Cristina Gonnella; Pierluigi Martino Purpose Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability...

... economic, social and environmental dimensions of sustainability using legitimacy and institutional theory. Findings This study finds that the MDBA’s sustainability reporting is influenced by its response to the Water Act 2007 and the Basin Plan 2012 regulations and to maintain its legitimacy...

...Shidi Dong; Lei Xu; Ron P. McIver Purpose Based on institutional theory, this paper aims to examine whether, and if so which, institutional forces influence the quality of China’s listed financial institutions’ (FIs) sustainability disclosures. Design/methodology/approach Using univariate...

... to the original publication and authors. The full terms of this licence maybe seen at http://creativecommons.org/licences/by/4.0/legalcode Corporate social responsibility (CSR) CSR reporting Institutional theory Internationalization Multi-national corporations and subsidiaries Sustainability...

... re-use rights only The extant literature on IFRS for SMEs is sparse and mostly conducted through questionnaire surveys with a single user group of SME financial information. SMEs Financial reporting Institutional theory Developing countries IFRS for SMEs The emphasis...

.... Design/methodology/approach This paper adopts a qualitative research design to collect data through semi-structured interviews with 33 accounting educators across Indonesia. This study uses the institutional theory approach to explain how accounting textbooks are selected and used to meet the objectives...

... institutional influence under both institutional theory and from an institutional logic perspective (North, 1994), institutional logics recognize a flow-on informal impact on organization behavior (DiMaggio and Powell, 1983 ; Oliver, 1991 ; Cantwell et al., 2010). When regulation and enforcement...

...Kofi Mintah Oware; Thathaiah Mallikarjunappa Purpose The purpose of this study is to examine the moderating effect of mandatory corporate social responsibility (CSR) reporting on CSR expenditure and financial performance of listed firms in India. It uses institutional theory to explain...

... Institutional theory West Africa Social accounting Institutional environment Environmental accounting This study investigates whether institutional environment influences the environmental, social and governance (ESG) accounting practice of banks in West Africa. The collapse of firms such as Enron...

...Stephan Fuhrmann Purpose This paper aims to unite firm- and country-level drivers of the disclosure of integrated reports. It creates a synopsis of voluntary disclosure, signaling, proprietary cost, legitimacy, stakeholder and institutional theory. Design/methodology/approach The empirical...

... and deinstitutionalization of organizational practices developed by Dillard et al. (2004) with Campbell’s (2007) theoretical framework of socially responsible behavior. This theoretical framework incorporates a more inclusive social context, aligned with a more comprehensive sociology-based institutional theory...

... bodies operates on the subjects of regulation. The research makes an important practical contribution by providing empirical evidence in support of laws and regulations which promote independent review of the accounting profession. Accountability Regulation Financial reporting Institutional...

... Institutional theory Structuration theory Health service delivery Less-developed country Mortality rates Stakeholder expectations Research on performance measurement (PM) has proliferated in recent years (van Helden, 2005 ; Eldenburg and Krishnan, 2007 ; Yang and Modell, 2013) despite the concept...

.... Sashika Abeydeera is the corresponding author and can be contacted at: sashika.abeydeera@aut.ac.nz © Emerald Group Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only Sri Lanka Institutional theory Global reporting initiative Buddhism Sustainability...

... and assess risks and how they optimize their performance. Philmore Alleyne can be contacted at: philmore.alleyne@cavehill.uwi.edu © Emerald Group Publishing Limited 2014 Corporate governance Board of directors Barbados Interlocking directorates Institutional theory Accountants Regulatory...