Open AccessJournal Article
The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Theory
Paul DiMaggio,Walter W. Powell +1 more
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This article is published in American Sociological Review.The article was published on 1983-01-01 and is currently open access. It has received 50 citations till now. The article focuses on the topics: Isomorphism (sociology) & Rationality.read more
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Regulating for corporate human rights abuses : the emergence of corporate reporting on the ILO’s human rights standards within the global garment manufacturing and retail industry
TL;DR: In an attempt to explore the extent to which the language of human rights has entered the discourse of corporate accountability, the authors investigates the adoption of the International Labour Organisation's (ILO) human rights standards by major multinational garment retail companies that source products from developing countries.
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Initial trends in corporate disclosures following the introduction of integrated reporting practice in South Africa
TL;DR: In this article, the authors explore the implications of IR reforms in South Africa on corporate disclosure practices of South African companies and find that corporate disclosures are increasingly institutionalised over time across and within industries following the adoption of IR practice.
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Legitimacy theory: Despite its enduring popularity and contribution, time is right for a necessary makeover
TL;DR: A review of the social and environmental accounting and institutional literature across a number of decades to reveal insights about the development and use of legitimacy theory as a basis to explain organizational reporting practices is presented in this paper.
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European integration in crisis? Of supranational integration, hegemonic projects and domestic politics.
Simon Bulmer,Jonathan Joseph +1 more
TL;DR: The structure–agency debate is introduced in order to make explicit the relationship between macro-structures, the institutional arrangements at European Union level and agency and facilitate an analysis of the key areas of contestation in the contemporary European Union.
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The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country
TL;DR: In this article, the authors investigated the impact of cultural factors on the implementation of global accounting standards (IFRS) in Bangladesh (a country with very different cultural values and governance systems in comparison to other developing countries, for example, the absence of mature democracy from its birth).
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The iron cage revisited institutional isomorphism and collective rationality in organizational fields
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The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields (Chinese Translation)
Paul DiMaggio,Walter W. Powell +1 more