Number of papers for theoretical background
| Theoretical background | Tot. | % |
|---|---|---|
| Single theory | 28 | 34.57 |
| Agency theory | 1 | 1.23 |
| Boundary objects and boundary work | 1 | 1.23 |
| Critical dialogic accounting | 1 | 1.23 |
| Discretionary-based disclosure theory | 1 | 1.23 |
| General system theory | 1 | 1.23 |
| Institutional creativity | 1 | 1.23 |
| Institutional logics | 2 | 2.47 |
| Institutional reality | 1 | 1.23 |
| Institutional theory | 1 | 1.23 |
| Institutional isomorphism | 1 | 1.23 |
| Legitimacy theory | 4 | 4.94 |
| Managerial capture | 1 | 1.23 |
| Political corporate social responsibility | 1 | 1.23 |
| Pragmatic constructivist paradigm | 1 | 1.23 |
| Regulatory space framework | 1 | 1.23 |
| Sensemaking | 1 | 1.23 |
| Signalling theory | 2 | 2.47 |
| Stakeholder agency theory | 1 | 1.23 |
| Stakeholder theory | 4 | 4.94 |
| Upper echelons theory | 1 | 1.23 |
| Multiple theories | 15 | 18.52 |
| No theory | 38 | 46.91 |
| Total | 81 | 100.00 |
| Theoretical background | Tot. | % |
|---|---|---|
| Agency theory | 1 | 1.23 |
| Boundary objects and boundary work | 1 | 1.23 |
| Critical dialogic accounting | 1 | 1.23 |
| Discretionary-based disclosure theory | 1 | 1.23 |
| General system theory | 1 | 1.23 |
| Institutional creativity | 1 | 1.23 |
| Institutional logics | 2 | 2.47 |
| Institutional reality | 1 | 1.23 |
| Institutional theory | 1 | 1.23 |
| Institutional isomorphism | 1 | 1.23 |
| Legitimacy theory | 4 | 4.94 |
| Managerial capture | 1 | 1.23 |
| Political corporate social responsibility | 1 | 1.23 |
| Pragmatic constructivist paradigm | 1 | 1.23 |
| Regulatory space framework | 1 | 1.23 |
| Sensemaking | 1 | 1.23 |
| Signalling theory | 2 | 2.47 |
| Stakeholder agency theory | 1 | 1.23 |
| Stakeholder theory | 4 | 4.94 |
| Upper echelons theory | 1 | 1.23 |
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