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This research aims to investigate whether the uncertainty of gaining legitimacy from organizational change is an important antecedent of resistance to change and to explore why some enterprises are reluctant to choose institutional entrepreneurship for transformation when the uncertainty of gaining legitimacy from organizational change is high.

The hypotheses are tested by multiple regression analysis and structural equation model, using data collected from a big company with 14 subsidiaries undergoing organizational change.

Uncertainty of gaining legitimacy from organizational change not only results in resistance to change through the mediating variable – organizational readiness for change but also is an important influencing factor for enterprises’ choices of change strategy.

Transformational change may alter original organizational legitimacy so that some enterprises prefer isomorphic change and decoupling change to maintain original organizational legitimacy, rather than institutional entrepreneurship to seek new organizational legitimacy.

To foster innovation and a new form of creation for firms, governments should provide enterprises with legitimacy in time by establishing a rapid legitimacy learning mechanism to supplement institutional voids, whereas enterprises should promote organizational readiness for change to reduce the negative influence of the uncertainty of gaining legitimacy.

This research reveals that the uncertainty of gaining legitimacy from organizational change is an antecedent of resistance to change and enriches antecedent categorical presupposition of resistance to change. These findings provide valuable insight for explaining why enterprises in economic entities with institutional voids such as China chose similar change strategies rather than institutional entrepreneurship.

The paper introduces a multi-level model to reduce prejudice through supporting diversity, equity, and inclusion (DEI) at the institutional, organizational, and individual levels. The purpose of the model is to provide theoretically undergirded pathways to explain how societal events calling for systemic changes in DEI practices can engage and inculcate such systemic changes in organizations and institutions.

The model draws upon macro-level (i.e. institutional theory and institutional logics) theories from sociology and strategic management, meso-level theories from leadership and strategy, and micro-level organizational behavior and human resource management theories.

Resting on open systems theory (Katz and Kahn, 1966) as a backdrop, the authors address how institutional changes result in organizational level changes driving multi-level outcomes of increased DEI, reduced prejudice in work-related settings, and performance gains. The authors suggest the recursive nature of the model can trigger institutional level shifts in logics or result in isomorphic pressures that further change organizational fields and organizations.

The contribution rests in a multi-level examination to help understand how environmental pressures can motivate organizations to enact broader changes related to social justice, specifically increasing efforts in DEI inside the operational aspects of the organization. By enacting these changes, the authors suggest the resultant positive changes in organizations will enhance culture and performance, creating isomorphic pressure for industry wide changes that may begin to move the needle on addressing systemic problems that feed prejudicial behavior in the workplace.

The purpose of this paper is to understand how has the European Union (EU) funding influenced projectification of the Polish public sector. The projectification of the public sector is analysed in relation to three levels: mega (state level), macro (sector level) and mezo (organisation level). Hence, it is understood as a multidimensional phenomenon that permeates different social structures. The study also applies elements of neoinstitutional theory and Europeanisation concept to the research on projectification.

The research is based on the mixed methods approach. The adopted methods (document analysis, quantitative analysis and in-depth interviews) are both qualitative and quantitative in nature and were used sequentially to address the research question, while securing the triangulation of the data.

The Polish public sector was projectified as a result of the implementation of hundreds of thousands of projects co-financed by the EU, which among other things, effected in legal regulations that support the project implementation of public tasks and changes in organisational structures towards a project-oriented direction. At public organisation level, it causes changes in the scope of organisational structures, strategic management processes and methods of work. On the basis of the assumptions that explain the mechanism of organisational isomorphism and Europeanisation, the paper may conclude that the public sector projectification process was triggered by a misfit between the projectified EU structures and the low degree of projectification in the Polish public sector.

The study is the first step to try to understand how the massification of project activities can affect the activities of the public sector of the particular country and the shaping of public policies at home. Because Poland has been the largest beneficiary of EU funds in Europe for over ten years, it can be assumed that these processes in this country are particularly intense. An attempt was also made to identify the scale of the public sector projectification process in Poland by not only describing, but also quantifying the phenomenon.

We build on the resource-based view and extend entry mode research by focusing on firms’ intention to transfer different resources from the parent firm to its overseas subsidiary. In line with our hypotheses, we find that parent firms that plan to transfer high levels of intangible resources to their foreign subsidiaries tend to choose wholly owned subsidiaries, while firms that intend to transfer high levels of tangible resources tend to choose international joint ventures. Moreover, we find that these relationships are moderated by institutional distance. We test our hypotheses using unique primary data from a sample of 128 foreign subsidiaries in the People’s Republic of China. Our results have important theoretical implications for international business strategy research as they develop further existing entry-mode theories.

The purpose of this paper is to report the results of a study carried out to establish the contribution of audit committee (AC) effectiveness, isomorphic forces and managerial attitude to the adoption of international financial reporting standards (IFRS).

This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 67 MFIs that are members of the Association of Microfinance Institutions of Uganda (AMFIU).

Both AC effectiveness, isomorphic forces and managerial attitude significantly contribute to the adoption of IFRS. However, the explanatory power of managerial attitude is subsumed in isomorphic forces and AC effectiveness. Results further indicate that AC effectiveness partially mediates the relationship between isomorphic forces and adoption of IFRS. In terms of control variables, ownership and capital structure are not significant predictors of adoption of IFRS.

To the authors’ knowledge, this is the first study to investigate the contribution of AC effectiveness, isomorphic forces and managerial attitude to the adoption of IFRS in MFIs using evidence from a developing country on the African scene like Uganda. Further, earlier literature has not tested the mediating effect of AC effectiveness in the relationship between isomorphic forces and the adoption of IFRS which has been reported in this paper.

The marketplace demands a technological skillset among our college graduates, and scholars acknowledge the educational underpinnings (or lack thereof) regarding technology and its place in marketing education. The current research, therefore, aims to explore how academic institutions and programs have responded to coercive, mimetic and normative isomorphic pressures in reshaping the experiences of current marketing students.

To understand this pressure and its implications with regards to the marketing curriculum, this research explores the integration of technology into the marketing classroom via the three forces of institutional isomorphic change: coercive forces, mimetic processes and normative pressures. The current research uses both primary and secondary data to examine how isomorphism is occurring in digital marketing education.

We find that the integration of technology into the classroom comes from the forces of institutional isomorphic change. Although these forces are pressuring business schools to include technology in their marketing curriculum, a widespread adoption of this necessary media is yet to follow.

From a research perspective, this paper portrays the forces that are acting to disrupt teaching and learning in the current global marketplace. Previous research tends to focus on how educators can teach a particular subject area. This paper brings together forces of change as related to educators, students and managers.

Educators and their educational institutions have to continue to learn to teach digital marketing. Students have a role to play in that they have to be agents of change for a stronger and newer marketing curriculum. Finally, managers need to partner with educators and students to create a stronger environment for learning practical tools.

Weber (2013) utilized this theoretical foundation for understanding how such pressures impacted the coverage and offering of courses addressing ethical, social and sustainability issues in graduate marketing curricula. This research within the digital marketing educational arena is the first to attempt to understand technology integration into marketing education.

The purpose of this study was to investigate the contribution of attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces to tax compliance of small business enterprises (SBEs) in a developing country in a single study.

This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 214 owner-managed SBEs in Uganda through their managers. Data were analysed using Statistical Package for Social Sciences.

Attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces significantly contribute to tax compliance to the extent of 57.4 per cent. Isomorphic forces have a high predictive power of tax compliance as compared with attitude towards electronic tax system. Further, coercive, normative and mimetic isomorphism as constructs of isomorphic forces are significantly associated with tax compliance.

Given that this study was cross-sectional, monitoring changes in behaviour over time was not possible. The results are useful for policy makers and taxpayers in developing countries. These results can also be generalized to other developing countries especially those in Africa and other continents dominated by developing countries.

To the researchers’ knowledge, this is the first study to examine the contribution of attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces to tax compliance of SBEs in a developing country in a single study on the African scene.

The purpose of this paper is to establish the relationship between tax fairness, isomorphic forces, strategic responses and tax compliance in Ugandan small and medium enterprises (SMEs).

This is a correlational and cross-sectional study using two respondent types, the demand (represented by the tax collecting body respondents) and supply (represented by SME respondents) sides of tax compliance, to examine perceived tax compliance in Uganda’s SMEs.

Tax fairness, isomorphic forces and strategic responses have a predictive force on tax compliance. Significant mediation effects of tax fairness and also strategic responses are found. The two respondent types perceive the study variables differently – providing an understanding of why the tax compliance puzzle has remained a burgeoning concern. For example, the tax-collecting body respondents perceived more tax fairness than SME respondents, suggesting that perceived tax fairness depends on whose “lenses” you look through.

Rather than focussing only on the importance of the rational analytical deliberation of tax fairness by taxpayers in influencing their tax compliance, the current paper shows that in addition, isomorphic forces and strategic responses establish the basis for understanding taxpayers’ compliance.

The methodology that enlists two respondent types, i.e. the supply side of tax compliance and the demand side of tax compliance, probably offers a unique way of deriving better results than previous studies.

The purpose of this article is to examine whether, and if so, to what extent, noncoercive isomorphism determines mandatory disclosure compliance at a later stage of an accounting reform.

The analysis of compliance is based on data from 289 Swedish municipalities for 2016, which is nearly two decades after the initial legal reform in which mandatory requirements were imposed by the Swedish government in an effort to harmonize financial reporting practice. Following the standard approach in the literature, an unweighted compliance index was used as dependent variable. Proxies for municipal accounting networks and involvement in professional government accounting associations were used to explain individual municipalities' levels of compliance.

Differences in individual municipalities' levels of compliance were strongly related to the financial reporting practice of other municipalities in their accounting network. These results suggest that normative and mimetic isomorphic pressure stemming from these local networks, where accounting departments continually meet and share experiences, is a very potent force. In contrast, isomorphic pressure stemming from involvement in activities offered by professional government accounting associations is generally not a potent force at this stage.

In settings where municipal accounting networks exist, it may be effective to stimulate de facto harmonization by directing information, education and other efforts toward the professional environment in which these networks operate.

Unlike prior literature, the data in this study are from a later stage of a public sector accounting reform.