What makes organizations so similar? We contend that the engine of rationalization and bureaucratization has moved from the competitive marketplace to the state and the professions. Once a set of organizations emerges as a field, a paradox arises: rational actors make their organizations increasingly similar as they try to change them. We describe three isomorphic processes-coercive, mimetic, and normative—leading to this outcome. We then specify hypotheses about the impact of resource centralization and dependency, goal ambiguity and technical uncertainty, and professionalization and structuration on isomorphic change. Finally, we suggest implications for theories of organizations and social change.

The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields (Chinese Translation)

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Abstract : A study is reported of the variations in organizational commitment and job satisfaction, as related to subsequent turnover in a sample of recently-employed psychiatric technician trainees. A longitudinal study was made across a 10 1/2 month period, with attitude measures collected at four points in time. For this sample, job satisfaction measures appeared better able to differentiate future stayers from leavers in the earliest phase of the study. With the passage of time, organizational commitment measures proved to be a better predictor of turnover, and job satisfaction failed to predict turnover. The findings are discussed in the light of other related studies, and possible explanations are examined. (Modified author abstract)

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Organizational Commitment, Job Satisfaction and Turnover Among Psychiatric Technicians. Technical Report No. 16.

Purpose – The purpose of this paper is to examine intellectual capital research (ICR) methods and critically analyse how they have been utilised. The data set for this analysis is based on examining IC papers published in specialist IC and important generalist accounting journals from the years 2000 to 2011.Design/methodology/approach – The basis of the analysis is Alvesson and Deetz's critical management framework of “Insight”, “Critique” and “Transformative redefinition” with the goal of widening the discourse about how to research IC. This paper is motivated by Guthrie et al., who identify a third stage of ICR which is “based on a critical and performative analysis of intellectual capital (IC) practices in action”.Findings – This paper argues that there is an increasing performative research agenda however many researchers appear caught in an “evaluatory trap” (Olson et al.) whereby the researchers’ approach to ICR remains stuck in an ostensive approach (see Mouritsen) that characterises second stage I...

Intellectual capital research: a critical examination of the third stage

Emerald Article: Intellectual capital research: a critical examination of the third stage

Purpose – Taking a cognitive perspective of internal auditor independence, the purpose of this study is to develop measures for the concepts of commitment to independence, role conflict and role ambiguity in the context of the internal auditor's work environment, in order to provide evidence of the effects of role conflict and ambiguity, and their sub‐dimensions, on the internal auditor's commitment to independence.Design/methodology/approach – To measure these concepts, scales are developed for a questionnaire by drawing on measures established in the organizational behavior literature and adapting these to the internal auditor's context. The questionnaire is sent to a sample of internal auditors drawn from the database of the Institute of Internal Auditors Malaysia in which listed companies with an in‐house internal audit function are extracted. There are 101 useable responses.Findings – The results reveal that both role ambiguity and role conflict are significantly negatively related to commitment to i...

Commitment to independence by internal auditors: the effects of role ambiguity and role conflict

Purpose – This study aims to examine whether or not listed companies' disclosure of intellectual capital is value‐relevant in share markets and to assess its moderating role in the value‐relevance of reported earnings and equity following the adoption of international financial reporting standards (IFRS).Design/methodology/approach – A measure of intellectual capital disclosure (ICD), based on a content analysis of the text in annual reports sampled from listed companies in Britain, Australia, Hong Kong and Singapore, is incorporated in the models to examine the direct and moderating roles of ICD in a firm's valuation.Findings – The results reveal that ICD is positively associated with market price (i.e. has value relevance) in companies in two of the four countries and in non‐traditional industries. Further, the incremental value relevance of earnings and net assets is mostly non‐significant; however, interaction of these variables with ICD considerably increases the basic coefficients and the explanator...

The value relevance of intellectual capital disclosures

Purpose – This paper examines the association between audit committee (AC) governance characteristics and their role effectiveness. Its objective is to contribute a more comprehensive model and new evidence from Australia that complements and extends recent studies from different country settings on characteristics, roles and effectiveness of ACs.Design/methodology/approach – The sampling frame is Australian listed companies, over the years 2004 to 2009, consisting of 180 observations. The study applies multiple regressions to validate the hypotheses and models.Findings – Results reveal that stronger AC independence and competence, but not diligence, is significantly related to a lower incidence and severity of financial restatements (i.e. to a higher integrity of financial statements). However, greater AC diligence, but not independence or competence, is significantly related to lower non‐audit fee ratio (i.e. to higher external auditor independence).Practical implications – The paper highlights salient ...

Governance characteristics and role effectiveness of audit committees

How do the collective qualities of independence, competence and diligence of Audit Committee (AC) members impact on the effectiveness of ACs in performing their roles? Two primary roles of an Additionally, this literature has developed proxy measures for the effectiveness of ACs in fulfilling their key roles of an AC are assessed in this study. They are the roles of vetting the integrity of external annual financial statements (using the incidence and severity of financial restatements as an effectiveness measure) and monitoring external auditor independence (using a non-audit to audit service fees as the effectiveness measure). Previous studies have not drawn these AC charcteristics together in a comprehensive model as done in this study. Using secondary data from Australian listed companies over the years 2004 to 2009, the results reveal that stronger AC independence and competence, but not diligence, is significantly related to a lower incidence and severity of financial restatements (i.e. to a lower integrity of financial statements). However, greater AC diligence, but not independence or competence, is significantly related to lower non-audit fee ratio (i.e., to higher external auditor independence). Consideration is given to implications of the results for the composition and functioning of ACs.

Purpose – The purpose of this paper is to provide Australian evidence on both the extent and key determinants of discretionary disclosure in company annual reports of information about top executives' share rights, options and termination entitlement. Such information has value‐relevance to shareholders and the public, but prior evidence is lacking about the factors that influence top managements' decisions to voluntarily disclose or withhold personally sensitive details about their own remuneration.Design/methodology/approach – The extent and nature of executive remuneration disclosure are obtained from the content analysis of annual reports of 191 Australian listed companies for the years 2003 and 2004, prior to a more detailed prescriptive regulatory environment occurring in this area when international financial reporting standards became effective in 2005. To explain the factors that could influence managements' decisions about the extent of discretionary disclosure details concerning their own remun...

Dennis Taylor

Papers

Commitment to independence by internal auditors: the effects of role ambiguity and role conflict

The value relevance of intellectual capital disclosures

Governance characteristics and role effectiveness of audit committees

Governance characteristics and role effectiveness of audit committees

Legitimacy and corporate governance determinants of executives' remuneration disclosures