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Article
Publication date: 2 February 2022

Elina Haapamäki

Neo-institutional theory (NIT) has strengthened its position as one of the theories and frameworks used to investigate accounting as organizational, legislative, social…

Abstract

Purpose

Neo-institutional theory (NIT) has strengthened its position as one of the theories and frameworks used to investigate accounting as organizational, legislative, social and policymaking phenomena. This study aims to review how aspects of NIT are used and understood by accounting researchers. As a growing body of accounting and auditing articles in recent years has used NIT as a theoretical framework, this paper reviews and analyzes articles using NIT.

Design/methodology/approach

This study develops a comprehensive synthesis of current academic knowledge about NIT in accounting and auditing regulation literature. Further, it reveals areas requiring further examination.

Findings

The findings of this study indicate that prior studies have found evidence that accounting and auditing regulation is associated with all forms of isomorphism (coercive, mimetic and normative). For instance, institutional pressures influence the accounting and auditing standards adoption in different environments. Therefore, the synthesis of the literature suggests that coercive, mimetic and normative pressures have played a significant role in the harmonization of accounting and auditing practices worldwide. To conclude, NIT has become one of the relevant alternative approaches used to explore accounting and auditing regulation as a complex phenomenon.

Research limitations/implications

Accounting has often been referred to as a “narrow” and “technical” topic. In a way, NIT broadens the research field by extending, for instance, the approach of which external and internal pressures are associated with accounting standards adoption and why different accounting practices are adopted.

Originality/value

This study informs accounting scholars as to how NIT has been applied, and can be applied, in the accounting and auditing regulation literature. This benefits accounting researchers if they are considering whether to use NIT in their research. This study evaluates the contribution of NIT within this research field. It can be suggested that accounting researchers need to become more aware of the debates within the NIT literature, particularly as the theory is seen as conceptually ambiguous. To conclude, the synthesis highlights that NIT has offered a range of important contributions and has drawn attention to the link between accounting and auditing regulation research and the institutional environment.

Details

Managerial Auditing Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 21 May 2020

Guangling Zhang, Chenchen Liu and Hui Wang

Currently, the issues of cross-channel integration (CCI) have become the attentive focus. However, little research based on institutional theory details the drivers of and…

Abstract

Purpose

Currently, the issues of cross-channel integration (CCI) have become the attentive focus. However, little research based on institutional theory details the drivers of and obstacles to adopt CCI strategy. Combined with resource-based view (RBV) and institutional theory, this thesis studies the effect of institutional pressures on the manufactures' extent of CCI, through exploring the moderating effects of firm's technology competence and relationship governance capabilities on the relationship between institutional pressures and the extent of CCI.

Design/methodology/approach

The survey data of 249 valid research samples were obtained from Chinese manufacturing enterprises. Statistical software such as SPSS 22.0 and AMOS 18.0 was used to analyze the data and test the conceptual model and relevant research hypotheses from an empirical perspective.

Findings

The results of empirical study from 249 manufacturers indicate that the mimetic, coercive and normative pressures perceived by enterprises can significantly promote their extent of CCI; relationship governance capabilities attenuate the positive impact of mimetic pressures on the extent of CCI, but strengthen that of normative pressures on the extent of CCI; besides, technology competence can attenuate the positive effect of mimetic pressures on the extent of CCI, but enhance that of normative pressures on the extent of CCI.

Originality/value

Few studied the impact of the interaction of internal capabilities and external institutional pressures on CCI of enterprises. This study combines institutional theory and resource-based view to fill the theoretical gap in this regard.

Details

Journal of Contemporary Marketing Science, vol. 3 no. 1
Type: Research Article
ISSN: 2516-7480

Keywords

Book part
Publication date: 14 August 2014

Stacey Kent, Peter J. Jordan and Ashlea C. Troth

The impact that workplace aggression has on organizations and its members has become a focal point for organizational research. To date, studies have primarily examined…

Abstract

The impact that workplace aggression has on organizations and its members has become a focal point for organizational research. To date, studies have primarily examined the perpetrator of workplace aggression, specifically their personality traits. In this chapter, we draw on Institutional Theory to better understand a specific form of workplace aggression, indirect (covert) aggression. We specifically present a model that shows how the normative pressures and social roles within an institution influence the aggressive actions by employees as well as the scripts employees utilize in response to indirect aggression. We assert that an examination of how scripts are used to respond to indirect aggression will be especially helpful in understanding how institutional pressures influence this type of workplace aggression within organizations.

Details

Emotions and the Organizational Fabric
Type: Book
ISBN: 978-1-78350-939-3

Keywords

Book part
Publication date: 28 September 2015

Md Shah Azam

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to…

Abstract

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

Details

E-Services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-325-9

Keywords

Article
Publication date: 15 December 2020

Sami Salem Elhossade, Hafez Abdo and Abdulsalam Mas’ud

Environmental management accounting (EMA) has received increasing interest since 2000 and is now regarded as an effective tool to deal with environmental issues and the…

Abstract

Purpose

Environmental management accounting (EMA) has received increasing interest since 2000 and is now regarded as an effective tool to deal with environmental issues and the economic performance of companies and countries. This study aims to examine the impacts of institutional pressures on the adoption of EMA by manufacturing companies operating in Libya. The study examines how such adoption is impacted by four contingent factors, namely, company size, company age, environmental management system adoption and business type.

Design/methodology/approach

Data was collected from a sample of medium- and large-sized manufacturing companies operating in Libya by means of a questionnaire survey. Institutional pressure and contingency factors were tested against the level of EMA adoption via multiple regression analysis and moderator multiple regression.

Findings

The results indicate that the relationship between coercive pressures and EMA adoption varies as a function of company size. This result indicates that when companies face pressures, the way they respond depends on specific circumstances and characteristics of the company such as company size.

Originality/value

The key contribution of this study to the body of knowledge comes from being able to combine contingency and the new institutional sociology perspective of the institutional theory to create a complementary perspective. This was achieved by examining the moderating effect of the four contingent variables on the relationship between institutional pillars and EMA adoption in manufacturing companies in Libya.

Details

Journal of Financial Reporting and Accounting, vol. 19 no. 4
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 4 October 2011

Dayana Jalaludin, Maliah Sulaiman and Nik Nazli Nik Ahmad

The purpose of this research paper is to report the results of a study that explains the relationship between institutional pressure and environmental management…

3894

Abstract

Purpose

The purpose of this research paper is to report the results of a study that explains the relationship between institutional pressure and environmental management accounting (EMA) adoption. Specifically, it looks at the pressure of government and other parties in society concerning EMA adoption among manufacturing companies in Malaysia.

Design/methodology/approach

Drawing from the new institutional sociology theory, the paper seeks to identify the extent to which institutional pressure influences EMA adoption level. A total of 74 accountants from manufacturing companies in Malaysia participated in the survey. Institutional pressure (coercive isomorphism, normative pressure and mimetic processes) was tested against the level of EMA adoption via multiple regression analysis. Next, semi‐structured interviews were employed with four survey participants to gain further insights into the survey results.

Findings

The findings of this study reveal some influence of institutional pressure on EMA adoption. Of these, normative pressure in terms of training and accounting body membership was found to be the most forceful.

Practical implications

Recognising the important role of accountants in managing environmental issues in organisations, this study highlights the influence of education and training as determinants of EMA adoption.

Originality/value

This paper offers a preliminary understanding from the new institutional sociology perspective concerning the type of pressure that influences manufacturing companies in Malaysia to adopt EMA.

Article
Publication date: 26 November 2019

Muhammad Arshad, Mariam Farooq, Sadia Afzal and Omer Farooq

The purpose of this paper is to determine the factors influencing the adoption of new information systems (IS) in organizations. Based on the institutional theory, this…

Abstract

Purpose

The purpose of this paper is to determine the factors influencing the adoption of new information systems (IS) in organizations. Based on the institutional theory, this research proposes that organizations may induce their employees to adopt new IS by creating three types of institutional pressure: coercive, normative and mimetic. It is further argued that the effects of these three institutional pressures on employees’ new IS usage depend on their cultural orientations.

Design/methodology/approach

Model testing relies on data collected from 370 banking sector employees during the implementation of a new “customer relationship management” system. The hypothesized model was tested by using the structural equation modeling technique in MPlus 7.0.

Findings

The findings of this research reveal that institutional pressures (coercive, normative and mimetic) have positive effects on employees’ attitudes to using the new IS, which, in turn, positively influences their IS usage. In addition, collectivism strengthens the positive effect of coercive and normative forces on attitudes to using the new IS. Conversely, collectivism weakens the effect of the mimetic force on employees’ attitudes to using the new IS.

Originality/value

This research is among pioneering studies that explain the effect of institutional pressures (coercive, normative and mimetic) on employees’ IS usage. It is the first study of its nature that demonstrates that each of the three institutional pressures has differential effects on employees with highly collectivist orientations in comparison with employees with low collectivist orientations.

Details

Journal of Enterprise Information Management, vol. 33 no. 2
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 11 August 2022

Hailiang Zou, Zedong Liang, Guoyou Qi and Hanyang Ma

This study aims to examine the corporate donations in response to the intensive outbreak of the COVID-19 pandemic in China in 2020 and proposes that the local spread of…

Abstract

Purpose

This study aims to examine the corporate donations in response to the intensive outbreak of the COVID-19 pandemic in China in 2020 and proposes that the local spread of COVID-19 is negatively associated with corporate donations due to the non-trivial costs, but meanwhile, strong institutional pressures based on institutional theory are put on firms to donate, which thus creates a dilemma for firms. This study further argues that the dilemma is heterogeneous across different institutional fields.

Design/methodology/approach

Using a sample of Chinese listed companies during the intensive outbreak of this pandemic, a two-stage Heckman selection model is conducted to address the potential sample selection bias.

Findings

This study reveals a negative relationship between the local spread of COVID-19 and corporate donations, confirms the driving effect of various types of institutional pressure and finds that the intensity of the COVID-19 pandemic strengthens the effect of coercive pressure and mimetic pressure on philanthropic giving but weakens the effect of normative pressure.

Originality/value

This study extends the knowledge on firms’ philanthropic response to natural crises, as the COVID-19 pandemic has not only led to a public health crisis but also to a global economic crisis, and how the effects of institutional pressures are affected by a situational crisis. This work enriches the literature on corporate philanthropy and crisis management and has some implications for both policymakers and business practitioners.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 17 February 2012

Chiu‐Ping Hsu, Yi‐Fang Chiang and Heng‐Chiang Huang

The purpose of this paper is to develop a conceptual model of how technology‐enabled virtual experiences contribute to community members' online trust and engagement…

2570

Abstract

Purpose

The purpose of this paper is to develop a conceptual model of how technology‐enabled virtual experiences contribute to community members' online trust and engagement through inducing their community identification. It also seeks to examine two types of social influence in the virtual community: within‐community normative pressure and normative pressure from outside the community.

Design/methodology/approach

The authors employed the structural equation modelling approach to estimate a conceptual model using survey data from participants in the World of Warcraft online game community.

Findings

The results mainly supported the hypotheses. It was shown that three types of experience could influence community members' engaging behaviour through an increase in community identification and community trust. More importantly it was found that normative pressure from outside the community exhibits a significant and inverted U‐shaped relationship with online community engagement, while within‐community normative pressure had a positive relationship with community engagement. No evidence was found to support the inverted U‐shaped relationship between within‐community normative pressure and community members' engagement.

Originality/value

From perspectives of virtual experience, social identity theory, social trust, and susceptibility to normative influence, the current study contributes to a more comprehensive understanding of the process through which community members are willing to share what they know, participate in collective actions, and spend their time with strangers in a virtual space.

Details

Online Information Review, vol. 36 no. 1
Type: Research Article
ISSN: 1468-4527

Keywords

Article
Publication date: 5 April 2022

Christian Nedu Osakwe and Juliet E. Ikhide

Until now, very little empirical research has focused on social media adoption behavior within relatively small firms, and fewer still on adoption drivers within the…

Abstract

Purpose

Until now, very little empirical research has focused on social media adoption behavior within relatively small firms, and fewer still on adoption drivers within the specific context of microentrepreneurs, including that of micro-retailers. The purpose of this manuscript is to contribute to the study on social media adoption at the firm level by focusing on the specific role of institutional pressures, as captured by coercive, mimetic and normative pressures, in the initial adoption of social media in the context of micro-retailers.

Design/methodology/approach

This study, based on self-administered questionnaires, collected data from more than 200 micro-retailers in an emerging market and utilized the partial least squares modeling approach.

Findings

Findings reveal that normative and mimetic (not coercive) pressures are critical to initial adoption. Additional analysis, though not directly the center of attention in the study, indicates that both coercive and normative pressures are critical to continued adoption, especially for retailers who currently use social media to promote their businesses.

Originality/value

This study represents one of the few attempts to extend the institutional theory to study social media adoption behavior in the firm. In addition, it is the first in the literature to extend the theory to social media adoption within the context of microenterprises, primarily micro-retailers, who form the significant majority in the world.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

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