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)

Review(s) of: Restorative Justice and Responsive Regulation by John Braithwaite (2002) New York: Oxford University Press. 314, pp., $150, ISBN 019513639.

Restorative Justice and Responsive Regulation [Book Review]

Efforts to promote Corporate Social and Environmental Responsibility (CSER) require an understanding of stakeholder attitudes toward enhanced responsibility. However, little is known about current attitudes on this subject, or the determinants of these attitudes. This study presents a survey of the attitudes of Indian managers, toward 18 social and 16 key contemporary environmental management issues. The findings indicate that respondents are concerned about a range of issues surrounding social responsibility. With respect to environmental responsibilities, Indian respondents were also strong in their support, and identified a select few issues to be more important over other environmental factors. Results indicated a positive attitude of Indian managers towards CSER. Confirmatory factor analysis (CFA) confirmed three distinct social and environmental factors for the respondents and provided a model of managerial attitudes towards CSER.

https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID2730984_code1125440.pdf?abstractid=2729620&mirid=4

Corporate Social and Environmental Responsibility in an Emerging Economy: Through the Lens of Legitimacy Theory

Dans cette these, nous nous interessons a la question de recherche suivante : le management de la responsabilite societale influence-t-il significativement les caracteristiques instrumentales et organisationnelles de la fonction de controleur de gestion? Il s'agit principalement de savoir si le management de la responsabilite societale entraine une modification des missions du controleur, de son rattachement hierarchique et des outils de gestion qu'il utilise. Dans un premier temps, en nous basant sur les approches contingentes de la fonction de controleur, nous proposons une analyse theorique de la question de recherche. En mobilisant les modalites "dissocie/integre" du management de la responsabilite societale (Capron et Quairel 2006), nous suggerons que dans une approche dissociee le management de la responsabilite societale n'influence pas significativement les caracteristiques de la fonction de controleur, alors que dans une approche integree l'influence est significative. Dans un deuxieme temps nous realisons une etude empirique qualitative dans cinq contextes organisationnels pour evaluer la pertinence de notre propos theorique et aboutir a la formulation d'hypotheses testables. L'etude qualitative met en evidence que le management de la responsabilite societale semble systematiquement dissocie et que les controleurs de gestion sont maintenus dans leurs finalites economiques classiques. Sur cette base, nous formulons douze hypotheses relatives a l'influence significative du management de la responsabilite societale dans le but de les tester. Les donnees collectees sur la base d'une enquete par questionnaire aupres de 192 controleurs de gestion (92 repondants) nous permettent de refuter les hypotheses emises. En definitive, ces donnees nous permettent de soutenir que du fait de sa dissociation, le management de la responsabilite societale n'a pas d'influence significative sur les caracteristiques instrumentales et organisationnelles de la fonction de controleur de gestion.

https://tel.archives-ouvertes.fr/tel-01226446/document

L'influence du management de la responsabilité sociétale sur les caractéristiques instrumentales et organisationnelles de la fonction de contrôleur de gestion

This paper aims to determine the extent of anti-corruption information disclosure in the sustainability reports originating from Gulf countries.,This study utilizes a deeply rooted content analysis technique of corporate sustainability reporting, covering 66 Gulf Cooperation Council (GCC) firms during 2014.,Strengthened by the application of the institutional theory, insight into the results points to a state of limited maturity regarding the disclosure of anti-corruption procedures in the region. More specifically, the results highlight the compliance in the reporting of conduct code, while reporting information on whistleblowing was significantly less in comparison. Firms in Qatar and the UAE ultimately release better informed reports, inclusive of detailed information on internal anti-corruption practices.,The aim of this study is to determine the extent of sustainability reporting in GCC companies under coercive isomorphism concept, with a special interest in the disclosure of anti-corruption practices. Ultimately, addressing the following questions: To what extent the GCC companies disclose their anti-corruption practices in the sustainability reports? What areas of anti-corruption disclosure the GCC is more concerned in their sustainability reports? To what extent do external forces under coercive isomorphism explain the extent of anti-corruption?

Corporate disclosure on anti-corruption practice: A study of social responsible companies in the Gulf Cooperation Council

Purpose – The aim of this study is to elicit accountants’ perceptions regarding corporate social and environmental accounting and reporting practices in a developing country such as Bangladesh. Design/methodology/approach – Members of the Institute of Chartered Accountants of Bangladesh (ICAB) were surveyed to determine their perceptions on issues pertaining to social and environmental accounting and reporting practices in Bangladesh. Findings – Whilst the findings show that accountants have positive attitudes toward corporate social and environmental accounting, progress is limited, with the absence of ICAB in making any noticeable effort to develop such practices. Research implications – Unlike prior studies, the implications of this study suggest that without international influence, it is less likely that institutional forces in Bangladesh (ICAB and the government) would be effective in dealing with social and environmental accounting and reporting issues. Originality/value – While prior studies advocate proactive roles of the accounting profession, this study argues that proactive roles are less likely to prevail in the context of Bangladesh without direct intervention from institutional and regulatory authorities in the international arena.

Perceptions of corporate social and environmentalaccounting and reporting practices from accountants in Bangladesh

Purpose: The purpose of this paper is to examine the influence of media scrutiny and a networked governance of National and International Government Organisation (IGOs) on the extent of voluntary corporate disclosure in the global telecommunication sector in response to incidents of corporate bribery. Design/Methodology/Approach: An anti-bribery disclosure categorisation index was developed from various anti-bribery guidelines developed by IGOs to collect and analyse the data used in this study. This study relied on a content analysis of news media articles, corporate annual reports and standalone sustainability reports (from 1995-2010) of two global telecommunication companies [Alcatel-Lucent — a French based global company; Siemens AG — a German based global company], to understand corporate performance disclosures on combating corporate bribery. Findings: The findings underpinned by a joint consideration of legitimacy theory, media agenda setting theory and responsive regulation theory, show that the change in corporate disclosures on combating bribery were positively associated with the extent of negative media attention and the movement of IGOs in combating corporate bribery in global corporations. A system of networkedgovernance with IGOs appears to have a significant influence on international business practice. Originality/Value: In the context of the literature on social accounting, this is believed to be the first known study to document and understand the trend in anti-bribery related performance disclosures and the influence of external stakeholders on such practices. *Corresponding author School of Accounting, Economics and Finance, Deakin University, 221 Burwood Highway, Burwood, Victoria 3125, Australia: Ph: 61 3 9244 6523; Fax: 61 3 9244 6283. Email: azizul.islam@deakin.edu.au

Steven Dellaportas

Papers

Perceptions of corporate social and environmentalaccounting and reporting practices from accountants in Bangladesh

Corporate Disclosure on Combating Bribery: A Study of Two Global Companies in the Telecommunication Industry