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)

Library has French version: Cartographie des incidences : integrer l'apprentissage et la reflexion dans les programmes de developpement

Outcome mapping : building learning and reflection into development programs [Arabic version]

Contrary to NAFTA’s stated objectives, the Mexican economy has failed in its promise to create quality jobs and to address the erratic and feeble growth of workers’ income. Mexico’s global trade deficit is growing despite its increasing trade surplus with the United States, and the race to the bottom set off by NAFTA has meant nothing better than low-wage work for most Mexican workers, while benefiting large companies, the financial sector, and a thin layer of administrative and professional workers who are earning high salaries. Employment has become increasingly precarious overall, the agricultural sector has suffered a large and steady loss of employment, and real salaries remain below the levels of the early 1990s, as Mexico’s dependence on global imports grows.

Facts from figures

Literature on IFRS adoption by countries concerning high quality, understandable and applicable IFRS in order to be worldwide accepted has generated a pertinent discussion, since the results presented in the literature are not unanimous on the adoption of IFRS and accounting quality. Soderstrom and Sun (2007) analyzed a research published in leading accounting journals selected from 1990’s on the consequences of IFRS adoption and found that the determinants of accounting quality after the adoption of these standards are articulated in: quality of the standards; political and judicial system in the country; financial reporting incentives. Based on Soderstrom and Sun (2007) study, this work aims to analyze literature on IFRS adoption and the accounting quality from 2006. In order to achieve this goal, a systematic search of the literature focused on a "Web of Science" database associated with a bibliometric analysis was done, aiming to understand the discussion on IFRS adoption and accounting quality in literature. As a result, it was found that the adoption of IFRS related to the accounting standard factors, political and judicial systems of the countries and the financial reporting incentives discussed by Soderstrom and Sun (2007) to determine the quality of accounting remains persistent. Overall, this analysis concludes that the quality of accounting cannot be evaluated only in terms of IFRS adoption, either on a voluntary or mandatory basis. The results of this study present at least two limitations: The studies on IFRS adoption researched, despite tackling institutional issues, do not show the real complexity of the reality, due to reduce the quality of the social context to the quality of economic rationality; and the alleged quality of standards based on principles is not enough to determine the quality of accounting.

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IFRS Adoption and Accounting Quality: A Review

Organizational Analysis: A Sociological View

Purpose – The purpose of this paper is to set the scene for this special issue by synthesising the vast array of literature on performance measurement to examine what constitutes performance measurement, and why it is important for the third sector. It also analyses key issues of performance measurement and introduces the papers that comprise this special issue of Qualitative Research in Accounting & Management. Design/methodology/approach – This paper takes the form of a literature review. The authors draw on extensive research on performance measurement from a diverse range of disciplines to identify and explore key definitions, opportunities and challenges with performance measurement in the third sector. Findings – Economic/financial efficiency approaches, programme theories, strategic and participatory approaches all present opportunities and challenges when measuring performance in the third sector. The papers in this special issue demonstrate the manner in which different organisations have dealt w...

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Measuring performance in the third sector

Purpose – Charities are becoming recognised as playing an important part in communities by furthering government's social objectives through increasing support to disadvantaged members of society. As charities multiply in number, it becomes increasingly difficult for fund providers and contributors to determine which charity to support. In New Zealand there is a move towards providing public access to the financial accounts of charities to assist stakeholders in their decision making and to enhance transparency in charities. However, this assumes that these financial accounts are understandable by all stakeholders. This paper aims to identify four problems that limit the way forward for financial reporting by New Zealand charities.Design/methodology/approach – The first section of the paper comprises a review of the literature on charities' financial accounts with a particular focus on the four problems identified above. The paper then reports the results of eight interviews with charitable organisations,...

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Financial reporting by New Zealand charities: finding a way forward

Government and philanthropic funders are key charity stakeholders, yet we know little about their accountability information needs. This New Zealand study captures these stakeholders’ perceptions of the background, financial and non-financial performance information they need from charities. It also reveals how, in addition to imposing reporting requirements, these key funders engage in ‘institutional work’ to ensure they receive appropriate accountability information.

The accountability information needs of key charity funders

The study examines the empirical evidence of the submissions received from third sector organisations and their stakeholders in response to proposed changes to the New Zealand accounting standard setting framework. The study aims to determine whether third sector stakeholders have voice in third sector accounting standard setting. Critical comparison of submissions and proposals appear to show that the standard setters were not listening to their third sector stakeholders. However, the study found that the standard setters utilised legitimacy management strategies to gather third sector stakeholders’ voice. The standard setters proactively achieved this by conforming to the environment and achieving pragmatic legitimacy to ensure that their decisions were based on third sector stakeholders’ voice. The study is important for those countries where accounting standard setters are grappling with the due process to undertake for third sector accounting standards in its elevation of working groups to the role of salient stakeholders.

Third Sector Accounting Standard Setting: Do Third Sector Stakeholders Have Voice?

Online learning was first introduced into an undergraduate business programme in 1999 starting with just one single course. Currently online learning is used across the whole programme either to enhance classroom teaching or to reduce class contact time. In the second half of 2004, a broad review of online learning within the programme was undertaken, with the purpose to enhance understanding about online learning and provide recommendations about further development and improvement. The study presented here was carried under the umbrella of the review and was aimed at identifying key characteristics of student perceptions about the two online models implemented, and the actual usage patterns of the online learning platform. It provided information about student perceptions of online learning and a picture of the online platform usage.

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Rowena Sinclair

Papers

Measuring performance in the third sector

Financial reporting by New Zealand charities: finding a way forward

The accountability information needs of key charity funders

Third Sector Accounting Standard Setting: Do Third Sector Stakeholders Have Voice?

Business undergraduates learning online: a one semester snapshot