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1 – 10 of 153
Article
Publication date: 6 September 2022

Abdullahi B. Saka, Daniel W.M. Chan and Saheed O. Ajayi

Although there has been a surge in the adoption of building information modelling (BIM) in the construction industry, the small and medium-sized enterprises (SMEs) are still…

Abstract

Purpose

Although there has been a surge in the adoption of building information modelling (BIM) in the construction industry, the small and medium-sized enterprises (SMEs) are still struggling and perceive its adoption as risky. The SMEs in developing economies are especially on the disadvantaged side of the digital divide. Extant studies have focused on large firms and there are scanty studies on the influence of the external environments on BIM adoption in SMEs. Thus, this study espouses institutional theory (INT) to examine the influence of coercive, mimetic, and normative pressures on BIM awareness and adoption in SMEs.

Design/methodology/approach

A quantitative approach was employed, and data were collected from the Nigerian construction SMEs via an empirical questionnaire survey using a sequential stratified and convenient sampling method. Hypothesized relationships between the coercive, mimetic, and normative pressure and BIM in SMEs were empirically tested using the partial least squares structural equation modelling (PLS-SEM) technique and the model was validated with the “PLSpredict” procedure.

Findings

The results revealed that coercive and mimetic pressures significantly influence BIM adoption in SMEs while normative pressures have the strongest influence on BIM in SMEs. Also, BIM awareness is an important predictor of BIM adoption. The findings also shed light on the influence of firmographics on BIM awareness and adoption in Nigerian SMEs.

Originality/value

The study empirically validates the applicability of INT and highlights that BIM adoption is not only influenced by internal responses to the need for efficiency but also by external pressures. It implies a clear need for intentional isomorphic pressures in driving BIM adoption in SMEs. The study employs the INT to explain a phenomenon that has not been theoretically explored in the context of SMEs in developing economies. Lastly, the study provided valuable insights into driving BIM adoption, together with the effective practical implications for implementation and potential research areas for further studies.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 1
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 21 November 2023

Alicia R. Ingersoll, Christy Glass and Alison Cook

This study aims to analyze the connection between institutional isomorphic pressures and both women serving on boards and women’s influence on boards within large American firms.

Abstract

Purpose

This study aims to analyze the connection between institutional isomorphic pressures and both women serving on boards and women’s influence on boards within large American firms.

Design/methodology/approach

This study examines a longitudinal panel data set of all Standard and Poor’s (S&P) 500 organizations across a seven-year period from 2009 to 2015.

Findings

The analyses affirm that institutional isomorphic pressures impact the prevalence and influence of women on boards. Evidence suggests that coercive and normative pressures strongly impact the number of women serving as corporate directors, whereas the power of women directors is linked only to mimetic pressures.

Practical implications

The research suggests that to increase the number of women serving as directors, the industry must first increase the overall number of women serving in senior management roles. Once women directors gain a critical mass of three women on the board, the association with the total number of women directors, the number of boards upon which they concurrently serve, the power of women directors being selected to board leadership and the influence of women directors increase.

Originality/value

This paper extends existing board diversity work by examining institutional pressures at the international, national and firm levels. By examining the relationship between coercive, normative and mimetic pressures on both the prevalence of women on boards and the influence of women on boards, the authors illuminate certain mechanisms that shape the likelihood of board appointment and placement in more powerful positions.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 14 November 2023

Zayyad Abdul-Baki and Ahmed Diab

The purpose of this study is to examine both the responses of auditees to corporate governance audit (CGA) regulation and the practices of CGA auditors.

Abstract

Purpose

The purpose of this study is to examine both the responses of auditees to corporate governance audit (CGA) regulation and the practices of CGA auditors.

Design/methodology/approach

The study used a mixed method. Content analysis of 200 annual and CGA reports was carried out for 13 years, from 2008 to 2021, split into voluntary disclosure and mandatory disclosure periods. Quantitative analysis was also conducted using Kruskal–Wallis and Dunn's tests. Data gathered were interpreted through the lens of isomorphism and Oliver's (1991) strategic responses to institutional processes.

Findings

The study revealed that in the voluntary disclosure period, auditees responded mainly with acquiescence, motivated by mimetic isomorphic pressure. In the mandatory disclosure period, auditee responses ranged from acquiescence to dismissal of corporate governance regulation (i.e. coercive isomorphic pressure). Auditor reporting of CGA findings was found to be heterogeneous, suggesting that normative and mimetic isomorphism did not homogenize auditor practices.

Practical implications

The absence of uniform auditee responses to CGA regulation during the mandatory disclosure period suggests that the purpose of mandating the regulation has not yet been achieved and may signal inadequate coercive isomorphic pressure from the Financial Reporting Council of Nigeria (FRCN). Similarly, heterogeneous reporting of CGA findings by corporate governance auditors inhibits the comparability of audit findings, limiting their value for information users.

Originality/value

This study examines corporate governance auditor practices and auditee responses to corporate governance audit regulation.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 15 March 2024

Mohammed Taha Alqershy, Qian Shi and Diana R. Anbar

This study aims to investigate the factors influencing the social responsibility performance of Belt and Road Initiative (BRI) megaprojects. Specifically, it examines the role of…

Abstract

Purpose

This study aims to investigate the factors influencing the social responsibility performance of Belt and Road Initiative (BRI) megaprojects. Specifically, it examines the role of isomorphic pressures and the joint influence of perceived benefits and top management support on megaproject social responsibility performance (MSRP).

Design/methodology/approach

Drawing from institutional theory, social exchange theory, and top management literature, this study established a conceptual model featuring eleven hypotheses. Subsequently, a questionnaire survey was administered to collect data from 238 actively engaged participants in BRI megaprojects. Structural Equation Modelling was utilised to analyse the data.

Findings

The empirical findings indicate that mimetic and coercive pressures positively influence MSRP. Perceived benefits and top management support significantly enhance MSRP. Moreover, perceived benefits and top management support partially mediate the effects of coercive and mimetic pressures. However, when it comes to normative pressures, their impact on MSRP is solely channelled through the support of top management.

Originality/value

This study is one of the early endeavours to explore the factors influencing the social responsibility performance of BRI megaprojects. It sheds light on the interplay between external pressures and internal factors in shaping social responsibility efforts in these projects. These findings are of particular significance for BRI actors and stakeholders, offering guidance for enhancing social responsibility strategies within the context of BRI megaprojects.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 14 December 2022

Ahsan Nawaz and Francis Lanme Guribie

Social procurement (SP) is a complicated and risky innovation, the adoption of which needs to be accompanied by complementary process and organizational change. To date, however…

Abstract

Purpose

Social procurement (SP) is a complicated and risky innovation, the adoption of which needs to be accompanied by complementary process and organizational change. To date, however, there has been little empirical evidence explaining whether and how different sorts of external pressures affect the level of SP adoption in the construction sector. Drawing on institutional theory, this study aims to analyze how three types of isomorphic pressures (i.e. coercive, mimetic and normative pressures) influence the adoption of SP in the construction sector.

Design/methodology/approach

The impacts of these pressures are empirically tested with survey data collected from 134 construction firms in the Chinese construction industry.

Findings

The findings show that both coercive and mimetic pressures have a considerable impact on the adoption of SP. However, there is little evidence in this study that normative demands had a major impact on SP.

Practical implications

This research is a useful instrument for promoting a favorable social attitude regarding construction procurement. Through socioeconomic regeneration and development, procurement can be considered as a significant route for social transformation, economic development and poverty reduction.

Originality/value

This study addresses the paucity of research into SP in the construction industry by establishing the institutional drivers to procuring services and products from a social enterprise perspective. Findings from this study extend the frontiers of existing knowledge on SP in the construction industry.

Details

Construction Innovation , vol. 24 no. 3
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 8 February 2024

Viatcheslav Avioutskii and Fabrice Roth

Our study examines multinational enterpris (MNE) decisions to withdraw from the Russian market on moral grounds in reaction to the Russo–Ukrainian war. We investigate to what…

Abstract

Purpose

Our study examines multinational enterpris (MNE) decisions to withdraw from the Russian market on moral grounds in reaction to the Russo–Ukrainian war. We investigate to what extent these decisions reflect the normative organizational resilience of MNEs under institutional pressures in Russia. We test the impact of various macro- (home democracy, institutional quality, stakeholder pressure) and micro-variables (ESG criteria) that define the organizational identities of MNEs in relation to their withdrawal decisions. Our sample comprises 1,648 companies from 55 countries doing business in Russia before the start of the conflict.

Design/methodology/approach

To test our hypotheses, we perform a nuanced analysis using both latent constructs and regression analysis on data for 1,648 MNEs.

Findings

Our results are in line with the foreign divestment literature, suggesting that MNEs are likely to exit normatively distant countries.

Originality/value

In this study, we explore the impact of organizational values on normative responses of MNEs to a geopolitical crisis. We introduce a normative organizational resilience construct to demonstrate how MNEs respond to institutional pressures in a host country, in this case Russia. Making exit decisions on moral grounds, MNEs have acted as social actors endowed with moral sense and intentionality, in conformity with their organizational values.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Open Access
Article
Publication date: 5 January 2023

Stefanía Carolina Posadas, Silvia Ruiz-Blanco, Belen Fernandez-Feijoo and Lara Tarquinio

This paper aims to analyse the impact of the European Union (EU) Directive on the quality of sustainability reporting under the institutional theory lens. Specifically, the…

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Abstract

Purpose

This paper aims to analyse the impact of the European Union (EU) Directive on the quality of sustainability reporting under the institutional theory lens. Specifically, the authors evaluate what kind of institutional pressure has the highest impact on the quality of corporate disclosure on sustainability issues.

Design/methodology/approach

The authors build a quality index based on the content analysis of sustainability information disclosed, before and after the transposition of the Directive, by Italian and Spanish companies belonging to different industries. The authors use an OLS regression model to analyse the effect of coercive, normative and mimetic forces on the quality of the sustainability reports.

Findings

The results highlight that normative and mimetic mechanisms positively affect the quality of sustainability reporting, whereas there is no evidence regarding coercive mechanisms, indicating that the new requirements do not provide a significant contribution to the development of better reporting practices, at least in the two analysed countries.

Originality/value

To the best of the authors’ knowledge, this is one of the few studies assessing the quality of sustainability reporting through an analysis involving the period before and after the implementation of the EU Directive. It enriches the literature on institutional theory by analysing how the different dimensions of isomorphism affect the quality of information disclosed by companies according to the EU requirements. It contributes to a better understanding of the impact of the non-financial information Directive, and the results of this paper can be relevant for regulators, practitioners and academia, especially in view of the adoption of the new Corporate Sustainability Reporting Directive proposal.

Details

Meditari Accountancy Research, vol. 31 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 9 January 2024

Stephen J. Perkins and Susan Shortland

The purpose of this viewpoint is to comment on the implications of the Financial Reporting Council’s (FRC) Review and Consultation Documents expected to update regulation…

Abstract

Purpose

The purpose of this viewpoint is to comment on the implications of the Financial Reporting Council’s (FRC) Review and Consultation Documents expected to update regulation governing the determination/reporting of executive remuneration in UK stock market listed companies. Practical points from actors involved in executive remuneration decision-making/reporting are presented, set within the context of neo-institutional theory.

Design/methodology/approach

This qualitative research systematically analyses UK Corporate Governance Codes, the FRC’s recent Review/Consultation and peer-reviewed published studies of executive pay determination based on in-depth interviews with non-executive directors, institutional investors, executive pay advisers and human resources (HR) professionals.

Findings

Further regulation, while providing coercive influence over executive remuneration decision-making, is likely to lead to only limited change in processes and reporting due to benchmarking, the make-up of Remco membership and shareholders' preferences. Mimetic and normative isomorphic forces work against coercive isomorphism leading to resistance to change as decision-makers strive to safeguard their social status/reputations.

Practical implications

Reviewing executive remuneration package components and paying attention to company strategy, sustainability and values in pay determination are welcomed but recognised as difficult to achieve. Drawing upon a wider range of information sources/voices can assist in broadening the discussion. HR professionals can help widen stakeholder input to executive remuneration decision-making.

Originality/value

The authors’ viewpoint is grounded in peer-reviewed empirical data that draws directly upon the views/experiences of executive remuneration decision-makers to identify problems in adhering to FRC recommendations for change. The authors extend the meta-theoretical perspective of neo-institutional theory – specifically institutional isomorphism – as providing explanatory and predictive power to understand executive pay decision-making.

Details

Journal of Organizational Effectiveness: People and Performance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2051-6614

Keywords

Article
Publication date: 15 November 2023

Shobod Deba Nath, Gabriel Eweje and Suborna Barua

The purpose of this paper is to investigate why multi-tier apparel suppliers integrate social sustainability practices into their supply chains and what barriers these suppliers…

Abstract

Purpose

The purpose of this paper is to investigate why multi-tier apparel suppliers integrate social sustainability practices into their supply chains and what barriers these suppliers encounter while embedding social sustainability practices.

Design/methodology/approach

This study employs a qualitative research design, drawing on data from semi-structured interviews with 46 owners and managers from 33 multi-tier apparel suppliers in Bangladesh, an important outsourcing hub for the global apparel industry. To corroborate research findings, the views of owners and managers were triangulated by further interviewing 11 key representatives of institutional actors such as third-party auditors, a donor agency, industry associations, regulatory agencies and a non-governmental organisation (NGO).

Findings

The authors' findings suggest a range of divergent institutional drivers and barriers – coercive, mimetic and normative – that determine the implementation of multi-tier suppliers' social sustainability practices. The key reported drivers were buyers' requirements, external stakeholders' expectations, top management commitment and competition. Conversely, cost and resource concerns and gaps in the regulatory framework were identified as key social sustainability implementation barriers. In particular, owners and managers of second-tier and third-tier supplier firms experienced more internal barriers such as cost and resource concerns than external barriers such as gaps in values, learning and commitment (i.e. compromise for mutual benefit and non-disclosure of non-compliance) that impeded effective social sustainability implementation.

Research limitations/implications

Social sustainability in supply chain management has received significant attention from academics, business practitioners, governments, NGOs and supranational organisations. However, limited attention has been paid to investigating the drivers and barriers for social sustainability implementation from a developing country's multi-tier supplier perspective. The authors' research has addressed this knowledge gap.

Practical implications

The evidence from the authors' study provides robust support for key assumptions of institutional theory and has useful implications for both managers and policy-makers.

Originality/value

The authors' study contributes to the embryonic research stream of socially sustainable multi-tier supply chain management by connecting it to the application of institutional theory in a challenging institutional context.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 16 June 2023

Andreas M. Hilger, Emil Velinov and Mustafa F. Özbilgin

Due to their multifarious backgrounds, multinational enterprises from emerging economies offer unique research opportunities to push the boundaries of our understanding knowledge…

Abstract

Purpose

Due to their multifarious backgrounds, multinational enterprises from emerging economies offer unique research opportunities to push the boundaries of our understanding knowledge of diversity management in transitional contexts. In that regard, Central and Eastern European multinationals present a blind spot in diversity management research.

Design/methodology/approach

This article examines the extent to which context shapes the discourse on diversity management in the Oil and Gas industry across Central and Eastern Europe (CEE) through a qualitative approach based on content analyses of corporate communication data matched with data on national institutional contexts.

Findings

The data suggests a lack of effective pro-diversity pressures across CEE except for cultural pressure in European Union member countries. However, CEE Oil and Gas companies report a broader scope of diversity management than studies of Western counterparts suggest. Companies with subsidiaries in Western countries show convergence towards etic diversity approaches, while local and regional companies are more divergent.

Originality/value

This article defines the boundary conditions of diversity management in the Oil and Gas industry across nine CEE countries and how they impact the diversity discourse in the industry. This article also showcases the impact of foreign market presence in the West as a driver for diversity management reporting.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 42 no. 8
Type: Research Article
ISSN: 2040-7149

Keywords

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