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The purpose of this paper is to explore how Danish higher education institutions (HEIs) navigate the demands and expectations of accreditation procedures, and how the limited freedom posed by accreditation schemes is used by HEIs by way of translation.

Through document studies of policy documents and the institutional self-assessment reports, the paper follows the concept of quality from the international level to the Danish national level, and onwards into the individual HEIs, where the authors examine how notions of quality are constructed through the translation of national regulation, guidelines and procedures of accreditation into the self-narratives of the self-assessment reports.

The authors find that the national guidelines for accreditation represents a complex translation of supranational guidelines by minimizing certain aspects and enhancing others. This national translation is then analyzed as the frame for the institutional translations where the analysis reveals how HEIs exercise a great deal of agency, within a quite narrow frame constituted by regulations and guidelines.

By using the Olivers (1991) typology of organizational responses, the authors discuss how the HEIs not only imitate and abide to institutionalized norms and concepts of quality but also reformulate, edit, omit and enhance certain elements of quality. The authors demonstrate that when accreditation meets the HEIs, it is clearly the national agendas that are most pervasive and offer the most relevant vocabulary for the HEIs.

This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.

A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.

This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.

By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.

Although manufacturer-initiated rewards are widely used to secure distributors’ compliance, the spillover effect on unrewarded distributors (i.e. observers) in the same distribution channel is under-researched. Using insights from social learning theory, this paper aims to investigate how manufacturer-initiated rewards affect observers’ expectation of reward and shape observers’ compliance toward the manufacturer. Furthermore, this paper explores how such effects are contingent upon distributor relationship features.

To test the hypotheses, hierarchical multiple regression and bootstrapping analyses were performed using survey data from 280 Chinese distributors.

The magnitude of a manufacturer-initiated reward to a distributor stimulates expectation of reward among observers, which enhances compliance; observers’ expectation of reward mediates the impact of reward magnitude on compliance. Moreover, network centrality (of the rewarded peer) negatively moderates the positive impact of reward magnitude on observers’ expectation of reward, whereas observers’ dependence (on the manufacturer) positively moderates this dynamic.

Manufacturers should pay attention to the spillover effects of rewards. Overall, they should use rewards of appropriate magnitude to show willingness to recognize outstanding distributors. This will inspire unrewarded distributors, which will then be more compliant. Furthermore, manufacturers should know that specific types of distributor relationship features may significantly vary the spillover effects.

This study illuminates the spillover effects of manufacturer-initiated reward by opening the “black box” of the link between reward magnitude and observers’ compliance and by specifying the effects’ boundary conditions.

This study seeks to deepen the understanding of the political process underlying the establishment and evolution of corporate governance (CG) regulations in a developing country.

Drawing on regulatory space concept (Hancher and Moran, 1989) and Oliver's (1991) typology of strategic responses, the authors identify which actor participated in and benefitted from the establishment of a new transnational CG regulation in Pakistan. Data were collected through interviews and from the published secondary sources.

The findings highlighted regulations are being influenced and shaped up by the political process of negotiation, bargaining, manipulation and domination between powerful and resourceful actors in a given regulatory space. National regulators and regulatees can be indeed fervent opponents to the transnational regulations when it comes to protecting their well-rooted national interests.

This study contributes to the accounting literature by illustrating political processes through which internationally recognised CG practices are resisted, negotiated and implemented in the developing countries. The regulator must pay attention that the outcome of the regulatory change process is the result of carefully crafted and conscious strategies of actors in the regulatory space.

This study aims to explore the quality of corporate governance disclosure under an “apply and explain” regime in the context of an emerging economy (Mauritius), following a transition from the traditional “comply or explain” approach within the national code of corporate governance.

The research relies on a content analysis of corporate governance disclosure in 86 annual reports of companies listed on the Stock Exchange of Mauritius for the financial periods 2018–2019 and 2019–2020, one-way analysis of variance tests and draws on the typology of corporate governance explanations developed by Shrives and Brennan (2015), focusing on specificity, location and comprehensiveness dimensions. This paper draws on legitimacy theory and the concepts of substantive and symbolic disclosures to guide the interpretation of the findings.

From a specificity point of view, the disclosure index revealed significant variations, with the highest score being four times the lowest score. With regards to location and comprehensiveness, only around half of companies are making optimum use of a corporate governance report and providing explanations by principles. This paper also illustrated how some firms provided symbolic disclosures. Overall, there are disparities in the application of the code by companies, reflected in a blend of substantive and symbolic disclosures to maintain their legitimacy.

This study examines “apply and explain” disclosures in a emerging economy in contrast to the “comply or explain” approach studied so far in the literature. Merely professing a “well intended” shift to the “apply and explain” approach does not necessarily lead to improvements in the quality of corporate governance disclosures. Companies, governance professionals and regulatory bodies could formulate disclosure guidance to better underpin the implications of the “apply and explain” approach.

Nowadays, a prominent research area is the development of competitive advantages in companies, due to their environmental commitment and orientation. Based on resource-based view (RBV) and institutional theory (InT), this paper aims to investigate the influence of internal and external orientation on businesses' sustainable performance while considering the effect of sustainable supply chain management (SSCM) practices.

Data from 351 manufacturing companies in the Kingdom of Saudi Arabia have been collected and analysed through structural equation modelling (SEM) using the partial least squares (PLS) method.

The results indicated that both internal and external environmental orientation have important effects on SSCM practices, which in turn have a considerable beneficial effect on environmental, social and economic performance.

Although SSCM is constantly gaining ground in the literature, most SSCM research and models examine its effects, antecedents or motivation, mainly adopting a qualitative approach. Research on the topic adopting a large-scale empirical approach is still limited. In this context, this study contributes to the SSCM management literature by exploring the role of environmental orientation in facilitating the adoption of SSCM practices and improving companies' performance.

This study aims to examine staff responses to management control systems (MCS) changes in an Australian university. Through the analysis of the category of staff responses, it aims to understand the perception gaps among the staff at different levels of the university.

Using a case study approach on an Australian university, data was collected from interviews with staff across three hierarchical levels to explore their behavioural responses.

This study finds that staff at all levels largely complied with MCS changes due to institutional enforcement. Top management emphasised aligning with government policies and funding, often using manipulation and compartmentalisation tactics in implementing the new MCS. Mid-level managers generally favour research strategies but feel excluded from decision-making and have limited influence over funding. They adopted a balancing tactic within a compromise strategy. Meanwhile, operating-level academics had mixed experiences, feeling largely powerless in influencing MCS while also showing instances of self-motivated compliance. Overall, the study reveals varying responses across different hierarchical levels, highlighting the complexities of MCS changes in staff behaviour and attitudes.

The insights from this study can guide university administrators and policymakers in understanding the intricate variations in staff reactions to institutional changes. By recognising the factors that drive compliance and defiance, institutions can better navigate and implement changes in MCS.

This research offers a unique perspective on the behavioural side of MCS changes in higher education. By focusing on varied hierarchical levels within a university, the study provides a granular understanding of individual responses, enriching the existing literature on MCS transitions in academia.

My way or the highway: A stronger partner in humanitarian relief collaboration often seeks control over its weaker partners by leveraging diverse power tactics that may be non-coercive or coercive in nature. In this backdrop, this research accentuates the perspective of weaker partners to understand how a weaker partner drives collaborative synergy under power tactics. Weaker partner in the collaborative dyad resembles the humanitarian organization (HO) who is less capable in terms of access to resources. This partner is further dependent on the stronger HO's directives to participate in the relief work.

Based on social exchange theory (SET), a collaborative dyad in humanitarian relief work is visualized from the perspectives of power and power disparity. In terms of power, mediated power tactics such as legal, coercive and reward powers are considered. Disparity recognizes the presence of a stronger and a weaker partner. Set also magnifies the insight on conflict and trust that can respectively hamper and improve the synergy between partners. In total, 295 executives representing self-reported weaker HOs are surveyed.

Legal power, as experienced by the weaker partner, bears a positive impact over collaborative performance to improve collaborative synergy. Coercive power shows a negative impact. Reward power again bears a positive impact. Coercion can complicate collaborative synergy by establishing conflicts. Yet, the trust of weaker partner on stronger HO positively moderates the negative impact of conflict over collaborative performance.

This research invokes the view of power disparity to explain synergy in inter-organizational collaboration from the perspective of weaker partners.

The study applies Erving Goffman's (1974) “frame analysis” principles to examine how Sharia governance is practiced in Islamic banks and explores the interaction and strategies adopted by bank managers to influence the decisions of Sharia scholars. The study also aims to identify inherent flaws in the Sharia compliance review system.

The study employs the principles of Goffman as a lens to critically analyse a rich dataset obtained through interviews undertaken with 46 key players operating in the governance framework of the Malaysian Islamic banking industry due to its progressive Islamic governance framework.

The study demonstrates that managers of Islamic banks may engage in “passing” and “covering” strategies while interacting within the governance structure. Concurrently, Sharia boards (SBs) implement “protective practices” during their interactions, adding complexity to their responsibilities within the banks. Consequently, SBs cannot merely be viewed as instruments for legitimising banking operations. This raises questions about the “impression management,” “concealment” and “competence” strategies employed by managers and SB members, as suggested by Goffman's framework. These findings indicate that there is room for further enhancement in the governance practices of Islamic banks.

Future research could explore aspects related to the governance of Islamic banks, such as investigating the independence and effectiveness of internal Sharia officers. Examining the strategies employed during their interactions with external Sharia boards and other stakeholders could provide further valuable insights.

By highlighting shortcomings in the governance and compliance review process, the findings could serve as a valuable resource for policymakers. The insights derived could inform the development of regulations aimed at reducing opportunistic behaviour and promoting accountability in the Islamic banking sector.

This study uniquely employs Goffman's concepts of “frontstage” and “backstage” strategies to offer insights into the interactions between Islamic bank managers and SBs and the impact of these interactions on Sharia compliance. The study contributes to the understanding of the dynamics between key players in the governance of Islamic banks and the factors influencing their adherence to Sharia principles.

The purpose of this paper is to understand how supply chain actors in an Italian cashmere supply chain reacted to dependence and power use during the Covid-19 crisis and how this affected their perceptions of justice.

The research took a case study approach exploring issues of dependence, power and justice in a multi-tier luxury cashmere supply chain.

The authors found two types of dependence: Craftmanship-induced buyer dependence and Market-position-induced supplier dependence. The authors also identified four key archetypes emerging from the dynamics of dependence, power and justice during Covid-19. In the repressive archetype, buying firms perceive their suppliers as dependent and use mediated power through coercive tactics, leading the suppliers to perceive interactional, procedural and distributive injustice and use reciprocal coercive tactics against the buying firms in the form of coopetition. In the restrictive archetype, buying firms that are aware of their dependence on their suppliers use mediated power through contracts, with suppliers perceiving distributive injustice and developing ways to circumvent the brands. In the relational archetype, the awareness of craftmanship-induced buyer dependence leads buying firms to use non-mediated power through collaboration, but suppliers still do not perceive distributive justice, as there is no business security or future orders. In the resilient archetype, buying firms are aware of their own craftmanship-induced dependence and combine mediated and non-mediated power by giving the suppliers sustainable orders, which leads suppliers to perceive each justice type positively.

This paper shows how the actors in a specific supply chain react to and cope with one of the worst health crises in living memory, thereby providing advice for supply chain management in future crises.