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Book ChapterDOI

'Institutionalized Organizations: Formal Structure as Myth and Ceremony', American Journal of Sociology, 83, pp. 340-63.

W. Richard Scott
- pp 493-516
About
The article was published on 2016-12-05. It has received 992 citations till now. The article focuses on the topics: Ceremony.

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Citations
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The practice of innovation: The role of institutions in support of Non-Wood Forest Products

TL;DR: In this paper, the authors examine the role of institutions in the development of non-wood forest products (NWFPs) in three European regions and show that institutions can also be part of the innovations themselves.
Dissertation

On being a doctor in an acute NHS hospital trust: a classic grounded theory

TL;DR: Triangulation, in this study was not for confirmation but richness; if data from any of the three sources were relevant then it would earn its place in the emerging theory.
Posted Content

Decoupling Corporate Social Orientations: A Cross-National Analysis

Abstract: This study examines the variations in corporate social orientations (CSOs) across developed and developing countries in the context of a legitimacy threat. Conceptualizing CSO as signals, the author develops and validates a seven-code index of CSO that identifies executive orientations toward multiple stakeholders. Using this index on CEO shareholder letters from the United States, Germany, and India, the author finds that firms signal a multi-stakeholder image toward employees, communities, and environment during good times to enhance their social license to operate, and yet such signals are not carried through during the threat period. This disconnect in signaling in the wake of a legitimacy threat is indicative of decoupling in corporate orientations and exposes the multi-dimensionality of the CSO concept. By adding a cross-national and temporal dimension, this research contributes toward better understanding the complexity behind CSOs and opens new areas for future research.
Journal ArticleDOI

Multiple Decoupling in the Adoption of Accounting Tools

TL;DR: In this article, the authors explore the different forms of decoupling taking place in organisational departments as an accounting tool is adopted at the departmental level and reveal that when responding to policy adoption, different departments will decide to comply or decouple depending on their specific agendas.
Journal ArticleDOI

Auditors’ perceptions of the implementation of International Financial Reporting Standards (IFRS) in a developing country

TL;DR: In this paper, the authors explore the impediments of IFRS implementation in a developing country from 1998 to 2014 based on auditors' perceptions and documentary analyses, and suggest that policy makers should focus on several factors to implement IFRS effectively, including low audit fees, lack of qualified accountants, a lack of interest in IFRS by managers of some companies, a culture of secrecy, and a family-based private sector.
References
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Journal ArticleDOI

Country-level institutions, firm value, and the role of corporate social responsibility initiatives

TL;DR: In this paper, the authors posit that the value of corporate social responsibility (CSR) initiatives is greater in countries where an absence of market-supporting institutions increases transaction costs and limits access to resources.
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The Means and End of Greenwash

TL;DR: Greenwash: Greenwash is communication that misleads people into forming overly positive opinions about environmental performance as discussed by the authors. But, greenwash is a form of communication that encourages people to form overly positive beliefs about environmental outcomes.
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Theory Building A Review and Integration

TL;DR: In this paper, a systematic review of the literature on theory building in management around the five key elements of a good story is presented, namely conflict, character, setting, sequence, and plot and arc.
Journal ArticleDOI

An Institutional Theory perspective on sustainable practices across the dairy supply chain

TL;DR: In this paper, the authors investigated the role of supermarkets in the development of legitimate sustainable practices across the dairy supply chains and found that the dominant logic appeared to be one of cost reduction and profit maximization.
Journal ArticleDOI

Overcoming distrust: How state-owned enterprises adapt their foreign entries to institutional pressures abroad

TL;DR: This paper found that state-owned enterprises adapt mode and control decisions differently from private firms to the conditions in host countries, and these differences are larger where pressures for legitimacy on SO firms are stronger.