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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.

The purpose of this paper is to examine the role of management control systems (MCS) in strategically responding to institutional pressures for sustainability (IPS). Drawing on institutional theory (DiMaggio and Powell, 1983) and strategic responses to institutional pressures framework (Oliver, 1991), the study argues that organisations strategically respond to IPS using MCS.

Data were collected by interviewing sustainability managers of a large-scale multinational apparel manufacturing organisation with its headquarters in Sri Lanka.

The study finds that organisations actively respond to IPS using acquiescence, compromise, avoidance, defiance, and manipulation strategies. The results not only reveal that formal MCS play a critical role in complying with IPS, but also in more active responses, including compromise, avoidance, defiance, and manipulation. The findings highlight that organisations use MCS as a medium to respond strategically to IPS, and in turn, the use of MCS has important implications for organisational change and improvement.

The study has implications for Western organisations, finding that suppliers committed to sustainability in Asia strategically respond to IPS as a means of strengthening outsourcing contracts, instead of blindly accepting. Findings indicate that organisational changes and success seem to be a function of strategically responding to IPS rather than operating an organisation by neglecting sustainability challenges. The organisational ability to use MCS in strategically responding to IPS has the potential for long-term value creation.

This study provides novel insights into the MCS, strategy and sustainability literatures by exploring different uses of MCS tools in strategically responding to IPS. More specifically, it shows how the use of MCS tools varies in supporting strategic responses, and with respective IPS. In doing so, it enhances our understanding of the importance of the use of MCS in dynamics of institutional change and practical variances in strategically responding to IPS.

The aim of the present paper is to study what effect CSR has had on the practice of organizations.

Since the effects of CSR on practice are an understudied topic the paper adopts a single case study design and studies Swedbank. Theoretically the paper approaches the problematic from the perspective of neo institutional theory and stakeholder theory.

If CSR approaches colonize organisational practice, a fundamental shift from a shareholder strategy, to a social harmony strategy may be experienced, i.e. that the current focus on shareholder needs in contemporary organizations is balanced with the needs of other stakeholders. CSR adoption is surprisingly high at Swedbank and the paper thus argues that CSR might change the practice of organizations toward social harmony.

The case study design does not make possible empirical generalizations. Therefore, further research should focus on generalizing the findings. Further research might also conduct case studies by using the adoption framework in other empirical settings.

The paper offers new insight on of the adoption of CSR in organizations and connects this issue to stakeholder theory. Additionally, framing the adoption of CSR from an institutional perspective is also novel.

Understanding how worker well-being is distributed across the population is of paramount importance. With such knowledge policy makers can devise efficient strategies to improve social welfare. This volume contains 13 chapters on topics enhancing our comprehension of inequality across workers. The issues addressed deal directly with the economic institutions that affect individual and family earnings distributions. The themes explored include job training, worker and firm mobility, minimum wages, wage arrears, unions, collective bargaining, unemployment insurance, and schooling. Among the questions answered are: To what extent do greater work hours of women mitigate the widening family earnings distribution? To what extent does deunionization widen the distribution of earnings? Do computers really cause a widening of the earnings distribution? How would the Russian wage distribution change if one accounted for wage arrears? How much of job creation and job destruction comes about because of business relocation? To what extent does maternal education increase children's education? Why do increases in the minimum wage fail to substantially decrease employment as economic theory would predict? And, to what extent do job skills matter for low-income workers?

Organizations increasingly form or join collaborations to gain access to resources paramount for achieving a sustained competitive advantage. This paper aims to propose an extension to the established dependency network diagram (DND) technique to better facilitate analysis, design and, ultimately, strategic management of such collaborations.

Based on the resource dependence theory, the constructs of power and secondary dependency are operationalized and integrated into the original DND technique. New rules and an updated algorithm for how to construct extended DNDs are provided.

The value of the proposed extension of the DND technique is illustrated by analysis of an application hosting collaboration case study from the Australian financial service industry.

This study provides preliminary evidence for strategically managing resource collaborations. Future research could further test empirically the usefulness of the proposed extension of the DND technique and how much it contributes to better understanding resource collaborations.

The proposed extension of the DND technique enables managers to perform a broader analysis of dependencies among participants in a collaboration, helping them to more accurately comprehend the relationships between the entities in their collaborative environment and, thus, being in a better position of strategically managing resource dependencies.

The proposed extension of the DND technique makes a central contribution to the extant literature by adding a strategic dimension to a visualization technique used to represent collaborative environments.

This study aims to explore the role of the Indian merchant class in 19th-century colonial India in addressing the social concerns of disability. Specifically, it addresses why and how business engaged with disability in colonial India.

This study’s methodology entailed historiographical approach and archival investigation of official correspondence and letters of business people in 19th-century colonial India.

Using institutional theory, the study’s findings indicate that guided by philanthropic and ethical motives, Indian businesses, while recognizing the normative and cognitive challenges, accepted the regulative institutional pressures of colonial India and adopted an involved and humane approach. This manifested in the construction of asylums and the setting up of bequeaths and charitable funds for people with disability (PwD). The principal institutional drivers in making of the asylums and the creation of benevolent charities were religion, social practices, caste-based expectations, exposure to Western education and Victorian and Protestantism ideologies, the emergence of colonial notions of health, hygiene and medicine, carefully crafted socio-political and economic policies of the British Raj and the social aspirations of the native merchant class.

In contrast to the 20th-century rights-based movement of the West, which gave birth to the global term of “disability,” a collective representation of different types of disabilities, this paper locates that cloaked in individual forms of sickness, the identity of PwD in 19th-century colonial India appeared under varied fragmented labels such as those of leper, lunatic, blind and infirm. This paper broadens the understanding of how philanthropic business response to disability provided social acceptability and credibility to business people as benevolent members of society. While parallelly, for PwD, it reinforced social marginalization and the need for institutionalization, propagating perceptions of unfortunate and helpless members of society.

Since recent research has found that offensively oriented players receive a salary premium, the current study recognizes this observed premium might exist because offense is worth more in terms of revenue generation. Given the popular sports saying, “Offense sells tickets, defense wins championships,” the authors quantify whether offense really does sell more “tickets” than defense in the NBA.

Using NBA team revenue data as well as team offensive and defensive win shares, the authors estimate several econometric specifications to test if teams generate more revenue for offensive wins compared to defensive wins. The authors also employ a multi-year free agency study to identify if NBA players receive more compensation for offensive production than they do for defensive production.

The authors find no statistical difference in revenue generation from offense compared to defense. The authors confirm these findings both before and after revenue sharing. These results are also robust to alternative specifications. Therefore, the authors conclude that fans do not prefer offense to defense in terms of their spending. Contrary to previous research, the authors find no evidence of an offensive premium paid to NBA players.

Based on their findings, offensively oriented players should not receive a salary premium. The clear implication for team decision makers is that offensive production should be compensated at a similar rate as defensive production. Since the authors do not find evidence of an offensive premium for offensive production, their research suggests a likely labor market equilibrium in the NBA for both profit-maximizing and win-maximizing teams.

This paper aims to introduce a sociological view to analyze the Economic and Technological Development Zones (ETDZs) in China. The ETDZs are established to foster concentrated regional economic development. Currently, there are 219 national level ETDZs throughout the country, and they account for more than 10% of China’s total GDP. Given the scale of the Chinese economy, the economic significance of the ETDZs indicates an important phenomenon for better understanding.

This paper conceptualizes the Chinese ETDZs with sociology concepts of place, institutional logics and habitus.

The sociological view centers on how the ETDZs can naturally evolve with the participation of firms. The authors show that firms operating in the ETDZs can unintentionally alter the dynamics of the policy environment. A process model of place, logics and practice is developed to encapsulate these ideas.

Conventional research on the connections between Chinese Government policies and business operations has been largely conducted under a political economy view which outlines a top-down logic (policymaking, followed by firms’ strategic response). The authors move away from this dogma by introducing a sociological view of the ETDZs. This new view highlights that a government-initiated policy environment in China can also evolve when firms are seeking to blend into the regulatory system, instead of trying to shape the coercive arrangements to suit their best interests.

This paper seeks to further develop the bargaining power model of political risk management by employing a historical case study to uncover issues not presently considered in the model.

It first examines current political risk research, primarily focusing on the bargaining power model and then reviews a historical case study to demonstrate that the model remains incomplete. Next, both the resource‐based view (RBV) of the firm and institutional theory are examined to develop propositions to guide future bargaining power research.

Examining the bargaining power model by employing a historical case study of Panton, Leslie and Company, which operated in the present day Southeastern USA during its tumultuous colonization period, not only provides an interesting historical account of how one firm managed political risk, it suggests the need to modify the bargaining power model to consider both the specific resources required for differentiation and the need to balance differentiation and conformity pressures in managing political risk. Based on what this case study reveals about the model, it is suggested that the RBV provides insights into factors that may help an multinational enterprise (MNE) maintain its bargaining power based on differentiation even under changing environmental conditions. Further, it is suggested that institutional theory highlights conditions that make it more or less necessary for an MNE to conform to host government demands, which can reduce or enhance its bargaining power, respectively. Thus, in tandem, both may provide useful insights to produce a more “balanced” bargaining power view of political risk.

For practitioners, the findings highlight critical considerations in managing political risk by illustrating the need to balance differentiation and conformity. In addition, this review provides propositions to guide future empirical political risk research, especially studies focusing on bargaining power issues.