... media as a strategic response to institutional pressures and the COVID-19 pandemic; this context is under-researched. The study also extends the application of the strategic response framework regarding voluntary disclosure via social media. This study makes use of institutional theory and its...

...Fitri Amalia; Ogan Yigitbasioglu; Stuart Tooley Purpose Drawing on institutional theory analytical perspectives of theorisation and translation, this study aims to explore the institutionalisation of eXtensible Business Reporting Language (XBRL) in Indonesia from a regulatory and filer perspective...

...Thomas Ahrens; Laurence Ferry; Rihab Khalifa Purpose This paper seeks to contribute to the debate on the usefulness of institutional theory to critical studies. It pursues this topic by exploring some of the possibilities for allocating local authority funds more fairly for poor residents...

... on institutional theory but also draw upon the notion that international financial institutions act in an imperialist way to maintain their relationship with the country. The paper develops a concept of subtle coercion to explain the findings in relation to public accountability reform. The paper examines three...

... are interested in exploring how organisational structures can be shaped through various changes induced by institutional pressures. The institutional theory provides an analytical lens through which to understand the effect of regulatory, social and economic pressures on organisational strategies that led...

... of performance measures, in turn, can be used not only to improve PMSs in the future but to improve the quantity and quality of LAKIP reporting. Originality/value – The theoretical development and interpretation of this research is drawn from institutional theory with a major contribution being...

.... The authors draw on recent extension to institutional theory that gives greater emphasis to agency including concepts such as embeddedness, institutional entrepreneurs and institutional contradiction. Findings – As part of the consequences of new public management reforms, we illustrate how...