... from semi-structured interviews in six international organisations that have adopted integrated reporting. Institutional work provided the theoretical insights for this study. Findings The study found that accountants were an indispensable part of the integrated reporting process because...

.... Practical implications Third, implementing market-based measurements within emerging economies characterised by a lack of an active and liquid market may present challenges. Originality/value This study applies the concept of Institutional Work within Institutional Theory to explain how fair value...

... on an institutional work perspective, involving 29 interviews, documentary analysis, and observations of internal meetings relating to new accounting tools’ formation. Findings The findings show that academics themselves were gradually engaged in the marginalisation of academic demands in university governance...

... level. Design/methodology/approach This is a case-study, relying mostly on the findings of semi-structured interviews. Theoretically, the paper draws from previous insights on inter-organisational relations (but informing the focus on intra-organisational coordination) and an “institutional work...