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Keywords: Decoupling
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Journal Articles
Ceremonial conformity: navigating institutional complexity and uncertainty in corporate political activities
Available to Purchase
Journal:
Society and Business Review
Society and Business Review (2025) 20 (1): 133–159.
Published: 03 December 2024
...Paulina Arroyo; Lovasoa Ramboarisata; Saidatou Dicko Purpose This study aims to examine Canadian institutional investors’ interest in the political activities of their portfolio companies and the companies’ strategic responses. This study also explores the decoupling of social and political...
Journal Articles
Corporate social responsibility and tax avoidance: the moderating role of economic freedom
Available to Purchase
Journal:
Society and Business Review
Society and Business Review (2024) 19 (4): 620–647.
Published: 12 July 2024
... Power distance Stakeholder approach Risk management Decoupling H25 H26 M14 M21 M48 The 2020 pandemic revealed how corporate tax avoidance (TA) and tax evasion have deprived governments of the necessary resources to support citizens in dealing with the global crisis...
Journal Articles
Management control facing the challenges of overall performance: A study carried out with management controllers
Available to Purchase
Journal:
Society and Business Review
Society and Business Review (2017) 12 (2): 175–199.
Published: 10 July 2017
... that the organizations conduct arbitration. Therefore, to deal with the conflicts inherent in such arbitration, the management must adopt a strategy appearing to be irrational and hypocritical (Brunsson, 1989). This would stem from decoupling strategies highlighted in the neo-institutional approaches. The concept...
