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)

Corporate governance: the international journal of business in society

Purpose

This paper seeks to investigate the conditions and processes affecting the operation and potential effectiveness of audit committees (ACs), with particular focus on the interaction between the AC, individuals from financial reporting and internal audit functions and the external auditors. 

Design/methodology/approach

A case study approach is employed, based on direct
engagement with participants in AC activities, including the AC chair, external auditors, internal auditors, and senior management. 

Findings

The authors find that informal networks between AC participants condition the impact of the AC and that the most significant effects of the AC on governance outcomes occur outside the formal structures and processes. An AC has pervasive behavioural effects within the organization and may be used as a threat, an ally and an arbiter in bringing solutions to issues and conflicts. ACs are
used in organizational politics, communication processes and power plays and also affect interpretations of events and cultural values. 

Research limitations/implications

Further research on AC and governance processes is needed
to develop better understanding of effectiveness. Longitudinal studies, focusing on the organizational
and institutional context of AC operations, can examine how historical events in an organization and
significant changes in the regulatory environment affect current structures and processes. 

Originality/value

The case analysis highlights a number of significant factors which are not fully recognised either in theorizing the governance role of ACs or in the development of policy and regulations concerning ACs but which impinge on their governance contribution. They include the importance of
informal processes around the AC; its influence on power relations between organizational participants;
the relevance of the historical development of governance in an organization; and the possibility that the
AC’s impact on governance may be greatest in non-routine situations.

Audit committee effectiveness : informal processes and behavioural effects

The elements that constitute the organizational capital,namely its culture,structure,organizational learning,can be a source of competitive advantageThis paper attempts to assess organizational capital from the resource-based viewBy means of this framework of organizational capital it can be depicted as a set of: valuable assets;difficult to imitate,replace and transfer;with a prolonged life expectancy;and with a feasible rent appropriationBuilding such an evaluation framework allows further research about other components of the intellectual capital of the firm

Organizational Capital as Competitive Advantage of the Firm

Corporate social responsibility (CSR) reporting plays a key role in stakeholder management, particularly in light of the increased demand for non-financial reporting after the financial crisis of 2008–09. This literature review evaluates 51 empirical studies that concentrate on the influence of several board composition variables on the quantity, quality and assurance of CSR reporting. We briefly introduce the theoretical and research framework that underpins current empirical studies in this field. This is followed by a discussion of the main variables of board composition: (1) committees (audit and CSR committees), (2) board independence, (3) board expertise, (4) CEO duality, (5) board diversity (gender and foreign diversity), (6) board activity, and (7) board size. We then summarize the key findings, discuss the limitations of the existing research and offer useful recommendations for researchers, firm practice and Regulators.

Does Board Composition Have an Impact on CSR Reporting? A Literature Review

The need for a more holistic dimension of corporate operations on social interest has driven this study to explore the specific area of human rights reporting. Drawing upon institutional theory of organizations, we hypothesized that leverage, the presence of international operations and the government ownership influenced human rights disclosure (with size and profitability as control variables). Based on the data collected from the annual reports of construction firms in 2009, our findings reveals that the explanatory variables predicted in the hypothesis are not significantlyrelated to the human rights disclosure. However, it was found that size to be significant regressors that help to explain the variability in the human rights disclosure. Our study contributes to regulators and standard settingbodies especially when evaluating corporate disclosure with regard on the specific issue of human rights. Keywords: human rights, corporate voluntary disclosure, institutional theory, construction companies, Malaysia

The impact of corporate characteristics on human rights disclosure: construction companies in malaysia

Different theories and empirical research have been done and suggested to define and clarify
how board diversity give impacts to corporate social responsibility (CSR). This study examines
the impact of board diversity towards CSR based on the 50 Malaysian Public Listed Companies
within the year 2010 to 2016. Board diversity examines the board gender, board age, board
size, board independence and board tenure toward CSR. The methodology of the study used
Ordinary Least Square (OLS) regression to determine the relationship of CSR and all variables
under the board diversity. Various analysis being done starting from the Pearson Correlation
Coefficient Test and Descriptive Statistics Analysis. Model determination in this study also
being analysed by using The Breusch & Pagan Lagrange Multiplier (LM Test) and Hausman
Test. Based on the findings, the regression results show the diversification of the board, and
other control variables had a positive relationship with CSR. The results revealed that the
impact of board diversity gives positive relationship towards the CSR performance among the
companies except for board tenure that brings negative relationship towards CSR
performance.

https://hrmars.com/papers_submitted/6209/impact-of-board-diversity-on-corporate-social-responsibility-csr-on-malaysian-public-listed-companies.pdf

Impact of Board Diversity on Corporate Social Responsibility (CSR) on Malaysian Public Listed Companies

This paper reviews the Delphi technique, a primary data collection method that could be
applied in an accounting study focusing on developing voluntary disclosure index. The
application of Delphi technique to develop human capital disclosure index have given a new
stage for an accounting study since Delphi technique were mostly applied in the scientific,
technological and medical research only. This paper attempt to shows how such technique would
overcome the problem associated with other primary data collection method of solely doing
interview, questionnaire and focus group. The characteristics of Delphi technique initiated with
the selection of panel experts, with anonymity, controlled feedback and statistical group
response. The Delphi exercise could be conducted in two or more rounds until the consensus has
been met where the index would finally being develop. This paper could give recommendation on
how such technique could be applied in accounting study, in the future especially in developing
disclosure index. Therefore, this paper attempt to show an example on how such technique could
be applied in developing human capital disclosure index. The Delphi panel could be chosen from
various background of human capital such as human resource manager, labor union and
governmental department involves in human capital. The data collected from the panel experts
than could be finalized through the measurement of consensus and developed the human capital
disclosure index.

/pdf/a-review-of-delphi-technique-in-developing-human-capital-5bh637gz3b.pdf

A Review of Delphi Technique in Developing Human Capital Disclosure Index

Engaging independent directors at the board room is nothing new. The unexpected downfall of Enron and World Com in the 2000 has raised many eyebrows. Tasking internal and external auditors alone seems no longer sufficient to monitor firms’ daily operating processes, procedural and reporting compliance and if not address may deteriorate firms performance. The independent directors’ presence at the board level is increasingly and markedly felt. Many firms continue to move forward in order to make the audience of independent directors more meaningful. The findings from the board structure exploratory content analysis among an estimated panel of 381 Malaysian firms from 2001 to 2009, seems to suggest that increasing majority of independent directors at board room enable them to exercise a more dominant role towards profit orientation.

/pdf/independent-directors-moving-forward-in-exercising-dominant-1aj63691c4.pdf

Independent Directors, Moving Forward in Exercising Dominant Role: A Case of Malaysian Firms

Emerging research studies in the subject of tax evasion have selected a variety of factors to verify their influence on the intentional non-compliance behaviour (tax evasion). However, a holistic review of tax evasion covering global literatures remains elusive. Therefore, this paper intends to conduct a systematic literature review (SLR) to review the existing articles in the past 10 years, encapsulating 100 papers starting from 2010, in which Organisation for Economic Co-operation Development (OECD) established the Convention on Mutual Administrative Assistance in Tax Matters in order to reduce tax evasion with the help of collaborated network. The review articulates those existing studies have limited their exploration within individual and economic related factors, but less focused on the other variables such as digitalization of public services, corporate social responsibility, and whistleblowing efforts. This paper also exhibits the avenues for future researchers in the subject of tax evasion.

Salawati Sahari

Papers

The impact of corporate characteristics on human rights disclosure: construction companies in malaysia

Impact of Board Diversity on Corporate Social Responsibility (CSR) on Malaysian Public Listed Companies

A Review of Delphi Technique in Developing Human Capital Disclosure Index

Independent Directors, Moving Forward in Exercising Dominant Role: A Case of Malaysian Firms

A Systematic Literature Review on Tax Evasion: Insights and Future Research Agenda