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Institutional Perspective (institutional + perspective)
Selected AbstractsNational Adoption of International Accounting Standards: An Institutional PerspectiveCORPORATE GOVERNANCE, Issue 3 2010William Judge ABSTRACT Manuscript Type: Empirical Research Question/Issue: Effective corporate governance requires accurate and reliable financial information. Historically, each nation has developed and pursued its own financial standards; however, as financial markets consolidate into a global market, there is a need for a common set of financial standards. As a result, there is a movement towards harmonization of international financial reporting standards (IFRS) throughout the global economy. While there has been considerable research on the effects of IFRS adoption, there has been relatively little systematic study as to the antecedents of IFRS adoption. Consequently, this study seeks to understand why some economies have quickly embraced IFRS standards while others partially adopt IFRS and still others continue to resist. Research Findings/Results: After controlling for market capitalization and GDP growth, we find that foreign aid, import penetration, and level of education achieved within a national economy are all predictive of the degree to which IFRS standards are adopted across 132 developing, transitional and developed economies. Theoretical/Academic Implications: We found that all three forms of isomorphic pressures (i.e., coercive, mimetic, and normative) are predictive of IFRS adoption. Consequently, institutional theory with its emphasis on legitimacy-seeking by social actors was relatively well supported by our data. This suggests that the IFRS adoption process is driven more by social legitimization pressures, than it is by economic logic. Practitioner/Policy Implications: For policy makers, our findings suggest that the institutional pressures within an economy are the key drivers of IFRS adoption. Consequently, policy makers should seek to influence institutional pressures that thwart and/or enhance adoption of IFRS. For executives of multinational firms, our findings provide insights that can help to explain and predict future IFRS adoption within economies where their foreign subsidiaries operate. This ability could be useful for creating competitive advantages for foreign subsidiaries where IFRS adoption was resisted, or avoiding competitive disadvantages for foreign subsidiaries unfamiliar with IFRS standards. [source] Failure to Update: An Institutional Perspective on Noncompliance With the Family and Medical Leave ActLAW & SOCIETY REVIEW, Issue 1 2010Erin L. Kelly At least one-quarter of covered workplaces violated the parental leave requirements of the Family and Medical Leave Act of 1993 (FMLA) when surveyed in 1997. What explains this noncompliance? Using a survey of 389 U.S. workplaces and qualitative interviews with managers in 40 organizations, I demonstrate that noncompliance comes in distinct forms. Some forms of noncompliance result from a failure to update institutionalized,and gendered,policies, practices, and norms. This form of noncompliance (indicated by illegally short leaves) is better explained by the institutional perspective, while outright noncompliance (as evidenced by a lack of leaves) is best explained by rational choice and deviant culture theories. [source] Comparing the Power of Korean and American Presidents: An Institutional PerspectivePACIFIC FOCUS, Issue 1 2004Jaechun Kim Many observers of Korean politics have worried that the Korean president has wielded lopsided leverage over other political actors and institutions. By comparing "constitutional" and "para-constitutional" features of the Korean and American political systems, this paper assesses the reasons that the Korean presidency has enjoyed overwhelming advantage. Assessment of constitutionally prescribed presidential powers,both legislative and non-legislative,indicates that, compared to the American president, the Korean counterpart possesses strong leverage over the legislature. This paper also suggests that such para-constitutional features of the Korean political system such as 'winner-take-all" and the ,plebiscitary' nature of the Korean presidential elections and strong party discipline have worked to the advantage of the Korean president. Although no analysis of the political system will be complete without the examination of "contextual" and "ecological" factors indigenous to that system, "institutional" analysis of this paper suggests that Korean politics may move toward a more advanced stage of democracy through adjusting some of the basic institutional arrangements of the country. [source] Institutional perspectives: The challenges of e-learning diffusionBRITISH JOURNAL OF EDUCATIONAL TECHNOLOGY, Issue 4 2008Mark Nichols There has been significant recent interest in the dynamics of institutional change and e-learning. This paper reports on the findings from a series of discussions about e-learning diffusion held with institutional e-learning representatives from across the globe. In the course of discussion it became clear that in some institutions e-learning was an accepted part of everyday activity, while in others it struggled to gain traction. There were identifiable common elements in those institutions that had appeared to have successfully engaged with e-learning across their teaching and learning functions. The findings of this exploratory study indicate that institutions have either achieved a state of sustainable embedding for e-learning, or else need to. Unless a state of institutional sustainability is achieved, it is likely that e-learning activity will in the long term be limited to enthusiasts. [source] Business Group Affiliation, Firm Governance, and Firm Performance: Evidence from China and IndiaCORPORATE GOVERNANCE, Issue 4 2009Deeksha A. Singh ABSTRACT Manuscript Type: Empirical Research Question/Issue: This study seeks to understand how business group affiliation, within firm governance and external governance environment affect firm performance in emerging economies. We examine two aspects of within firm governance , ownership concentration and board independence. Research Findings/Insights: Using archival data on the top 500 Indian and Chinese firms from multiple data sources for 2007, we found that group affiliated firms performed worse than unaffiliated firms, and the negative relationship was stronger in the case of Indian firms than for Chinese firms. We also found that ownership concentration had a positive effect on firm performance, while board independence had a negative effect on firm performance. Further, we found that group affiliation , firm performance relationship in a given country context was moderated by ownership concentration. Theoretical/Academic Implications: This study utilizes an integration of agency theory with an institutional perspective, providing a more comprehensive framework to analyze the CG problems, particularly in the emerging economy firms. Empirically, our findings support, as well as contradict, some of the conventional wisdom, and suggest useful avenues for future research. Practitioner/Policy Implications: This study shows that reforms in general and CG reforms in particular are effective in emerging economies, which is an encouraging sign for policy makers. However, our research also suggests that it may be time for India and China to stop the encouragement for the empire building through group formation in the corporate world. For practioners, our findings suggest that firms need to balance the need for oversight with the need for advice, while selecting independent directors. [source] THE ESTABLISHMENT OF A POLICE GANG UNIT: AN EXAMINATION OF ORGANIZATIONAL AND ENVIRONMENTAL FACTORS,CRIMINOLOGY, Issue 1 2001CHARLES M. KATZ Although researchers have begun to document the programs and activities performed by police gang units, little research has examined why police gang units are created and why they have responded to local gang problems in the way they have over the past 10 years. Using a multimethodological research design, the present study examines the factors that shaped a Midwestern police department's response to its community's gang problem. The results from the present study lend support for the institutional perspective. The data suggest that the gang unit was created as a consequence of pressures placed on the police department from various powerful elements within the community and that, once created, the unit's response was largely driven by its need to achieve and maintain organizational legitimacy. [source] Producing a Modern Agricultural Frontier: Firms and Cooperatives in Eastern Mato Grosso, BrazilECONOMIC GEOGRAPHY, Issue 3 2006Wendy Jepson Abstract: In economic geography, explanations of emerging agricultural frontier regions are dominated by two theoretical perspectives: land-rent theory and political economy. This article advances current research by applying concepts from new institutional economics to reconcile these models. Drawing from a case of frontier expansion in eastern Mato Grosso state, I focus the debate on an institutional perspective. Two organizations, a colonization firm and an agricultural cooperative, are examined. The combined activities of cooperatives and firms reduced the overall costs of production in regions that are defined by high transactions costs (for example, land-tenure insecurity, poor links to the market, and imperfect information) and risk. Each organization linked individual farmers to necessary resources for commercial farming (for instance, land, capital, technology, and markets) and provided an organizational context for farmers to respond to land-tenure conflict and land degradation. The consequence was an increase in the marginal productivity of land, which translated into an expanded commercial agricultural frontier. [source] An institutional perspective on developing and implementing intranet- and internet-based information systemsINFORMATION SYSTEMS JOURNAL, Issue 3 2003Tom Butler Abstract. ,This paper adopts a constructivist, case-based research strategy to examine the development and implementation of intranet- and internet-based information systems (IS) in a single organization. Institutional theory is used to describe, explain and understand the commitments of social actors in the development of web-based IS. The findings illustrate that: (1) social and organizational problems similar to those that beset ,traditional' IS development arise in the development and implementation of web-based IS; (2) ,top-down' development and implementation strategies give rise to more conflict and change management problems than ,bottom-up' approaches; and (3) fostering high levels of commitment to organizational imperatives is key to the successful development and implementation of web-based IS. [source] Do-Not-Resuscitate Policy on Acute Geriatric Wards in Flanders, BelgiumJOURNAL OF AMERICAN GERIATRICS SOCIETY, Issue 12 2005Cindy De Gendt MSc Objectives: To describe the historical development and status of a do-not-resuscitate (DNR) policy on acute geriatric wards in Flanders, Belgium, and to compare it with the international situation. Design: Structured mail questionnaires. Setting: All 94 acute geriatric wards in hospitals in Flanders in 2002 (the year Belgium voted a law on euthanasia). Participants: Head geriatricians. Measurements: A questionnaire was mailed about the existence, development, and implementation of the DNR policy (guidelines and order forms), with a request to return copies of existing DNR guidelines and DNR order forms. Results: The response was 76.6%, with hospital characteristics not significantly different for responders and nonresponders. Development of DNR policy began in 1985, with a step-up in 1997 and 2001. In 2002, a DNR policy was available in 86.1% of geriatric wards, predominantly with institutional DNR guidelines and individual, patient-specific DNR order forms. Geriatric wards in private hospitals implemented their policy later (P=.01) and more often had order forms (P=.04) than those in public hospitals. The policy was initiated and developed predominantly from an institutional perspective by the hospital. The forms were not standardized and generally lacked room to document patient involvement in the decision making process. Conclusion: Implementation of institutional DNR guidelines and individual DNR order forms on geriatric wards in Flanders lagged behind that of other countries and was still incomplete in 2002. DNR policies varied in content and scope and were predominantly an expression of institutional defensive attitudes rather than a tool to promote patient involvement in DNR and other end-of-life decisions. [source] Failure to Update: An Institutional Perspective on Noncompliance With the Family and Medical Leave ActLAW & SOCIETY REVIEW, Issue 1 2010Erin L. Kelly At least one-quarter of covered workplaces violated the parental leave requirements of the Family and Medical Leave Act of 1993 (FMLA) when surveyed in 1997. What explains this noncompliance? Using a survey of 389 U.S. workplaces and qualitative interviews with managers in 40 organizations, I demonstrate that noncompliance comes in distinct forms. Some forms of noncompliance result from a failure to update institutionalized,and gendered,policies, practices, and norms. This form of noncompliance (indicated by illegally short leaves) is better explained by the institutional perspective, while outright noncompliance (as evidenced by a lack of leaves) is best explained by rational choice and deviant culture theories. [source] The Curatorial Voice: U.S. Institutions Exhibit the Ancient AndesAMERICAN ANTHROPOLOGIST, Issue 2 2005KAREN WISE Two new exhibits on ancient Andean civilizations are open in the United States. Machu Picchu: Unveiling the Mystery of the Incas is a large traveling exhibition and Tiwanaku: Ancestors of the Inca is a smaller temporary exhibition that is not traveling. Both introduce North American audiences to objects and information that have never been exhibited in the United States and each includes some extraordinary artifacts. The two exhibits differ in many ways: Machu Picchu emphasizes information, archaeological science, and cultural history, whereas Tiwanaku focuses on art style and objects. The curatorial voice and point of view are strong in each exhibit, as is the institutional perspective of its originiating museum. In this respect these exhibits differ significantly from contemporary ones on ancient North America, which generally include the voices and points of view of descendant communities and others. [source] Using student tracking data from an institutional perspectiveNEW DIRECTIONS FOR COMMUNITY COLLEGES, Issue 143 2008Joanne Bashford This chapter describes several examples of institutional use of state- and college-level tracking data to benchmark performance, improve student success, and enhance program effectiveness. [source] Die Zweckentfremdung des kommunalen Kassenkredits , eine rechtlich-ökonomische AnalysePERSPEKTIVEN DER WIRTSCHAFTSPOLITIK, Issue 2 2010Christoph Gröpl This development suggests that this debt instrument has been diverted from its original purpose, namely as an instrument of bridging short-run liquidity shortfalls. In this paper we analyze the reasons for this development , from a legal and institutional perspective on the one hand, and from an economic perspective on the other hand. One key result of the analysis is that this development is partly due to the lacking intervention of municipal supervision institutions from the Länder (German Federal States). Obviously, the Länder tolerate the abuse of the Kassenkredit in order to avoid more open types of debt. In addition, we investigate how the introduction of the doubly-entry bookkeeping in the municipalities affects the (improper) use of short-term liquidity credits. Finally, we point to the potential of the municipal Kassenkredit as a loophole in the new German constitutional debt brake. [source] UNITED STATES V. BOOKER AS A NATURAL EXPERIMENT: USING EMPIRICAL RESEARCH TO INFORM THE FEDERAL SENTENCING POLICY DEBATE,CRIMINOLOGY AND PUBLIC POLICY, Issue 3 2007PAUL J. HOFER Research Summary: In United States v. Booker, the U.S. Supreme Court held that the federal sentencing guidelines must be considered advisory, rather than mandatory, if they are to remain constitutional under the Sixth Amendment. Since the decision, the U.S. Sentencing Commission has provided policy makers with accurate and current data on changes and continuity in federal sentencing practices. Unlike previous changes in legal doctrine, Booker immediately increased the rates of upward and downward departures from the guideline range. Government-sponsored downward departures remain the leading category of outside,the-range sentences. The rate of within-range sentences, although lower than in the period immediately preceding Booker, remains near rates observed earlier in the guidelines era. Despite the increase in departures, average sentence lengths for the overall caseload remain stable, because of offsetting increases in the seriousness of the crimes being sentenced and in the severity of penalties for those crimes. Analyses of the reasons that judges reported for downward departures suggest that treatment of criminal history and offender characteristics are the two leading areas of dissatisfaction with the guidelines. Policy Implications: Assessment of changes in sentencing practices following Booker by different observers depends partly on competing institutional perspectives and on different degrees of trust in the judgment of judges, prosecutors, the Sentencing Commission, and Congress. No agreement on whether Booker has bettered or worsened the system can be achieved until agreement exists on priorities among the purposes of sentencing and the goals of sentencing reform. Both this lack of agreement and an absence of needed data make consensus on Booker's effects on important sentencing goals, such as reduction of unwarranted disparity, unlikely in the near future. Similarly, lack of baseline data before Booker on the effectiveness of federal sentencing at crime control makes before-after comparisons impossible. Despite these limitations, research provides a sounder framework for policy making than do anecdotes or speculation and sets valuable empirical parameters for the federal sentencing policy debate. [source] | |||||||||||||||||||