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Isomorphic Pressures (isomorphic + pressure)
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] The impact of managed competition on diversity, innovation and creativity in the delivery of home-care servicesHEALTH & SOCIAL CARE IN THE COMMUNITY, Issue 4 2008Glen E. Randall PhDArticle first published online: 28 JUN 200 Abstract Reforming publicly funded healthcare systems by introducing elements of competition, often by allowing for-profit providers to compete with not-for-profit providers, is a strategy that has become commonplace in Western democracies. It is widely thought that the competitive forces of the marketplace will lead to greater efficiency, diversity and even innovation in the delivery of services. Between 1997 and 2000, a model of ,managed competition' was introduced as a major reform to the delivery of home-care services in Ontario, Canada. It was expected that by allowing greater competition within the home-care sector, this model would constrain costs and encourage provider agencies to become more innovative and creative in meeting service delivery needs. The purpose of this case study is to explore the impact of the managed competition reform on the for-profit and the not-for-profit organisations that provided rehabilitation home-care services, and, more specifically, to assess the extent to which the goal of greater diversity, innovation and creativity was achieved following implementation of the reform. A purposive sample of 49 key informants were selected for in-depth interviews, and a survey of the 36 organisations that provided rehabilitation home-care services and the 43 community care access centres that purchased services from these provider agencies was conducted. Data were collected between November 2002 and May 2003. Findings demonstrate that a combination of coercive, mimetic and normative isomorphic pressures have constrained diversity, innovation and creativity within the home-care sector. The implication is that the features that have traditionally distinguished for-profit and not-for-profit provider agencies from each other are rapidly disappearing, and a new hybrid organisational structure is evolving. [source] Internal Audit Departments: Adoption and Characteristics in Italian CompaniesINTERNATIONAL JOURNAL OF AUDITING, Issue 2 2007Marika Arena This article analyses the adoption and characteristics of internal audit departments in Italian companies, in the light of recent changes in the economic and political environment following the big financial scandals which occurred both in Italy and abroad. The research framework is informed by new institutional theory, driving the definition of a conceptual model. The research approach comprises two steps: first, a preliminary in-depth case study to support the research design (assessment of relevant variables and questionnaire's construction); second, an extensive survey involving 364 Italian companies, with a response rate of 63%. The article highlights an actual diffusion of internal audit structures among Italian companies. Data collected show increasing attention towards internal audit activities, resources and competencies and highlight the relevance of isomorphic pressures in influencing companies' support of internal auditing. [source] The changing professional organization: A review of competing archetypesINTERNATIONAL JOURNAL OF MANAGEMENT REVIEWS, Issue 3 2006David M. Brock The aim of this paper is to summarize literature relevant to the professional organization and to present a contemporary analysis of the archetype concept in this field. In order to understand recent and ongoing changes in professional organizations, the paper begins with a review of how the professional archetype evolved from the 1960s to 1990. Then, with examples from contemporary accounting, health care and law organizations, it considers the processes by which an institutionalized archetype can change. Forces for change , such as deregulation, competition, technology and globalization , can challenge the interpretive scheme and eventually delegitimize the existing archetype. At the same time, significant environmental changes can override isomorphic pressures and de-institutionalize the long-accepted structures. Thus we herald the emergence a new professional archetype , or perhaps several competing archetypes. Finally, the paper reviews the evolving field of professional organization as a whole, and understands the extant archetypes. A typology of professional organizations is proposed that currently seems to have three clusters of organizations , possibly three competing archetypes , namely, the traditional professional partnership, the specialized ,Star' form and the corporate global professional network, or GPN. [source] Why do standardized ISO 14001 environmental management systems lead to heterogeneous environmental outcomes?,,BUSINESS STRATEGY AND THE ENVIRONMENT, Issue 7 2009Haitao Yin Abstract Institutional theories and resource-based views have suggested that, although they appear similar externally, standardized management systems may be implemented very differently in different organizations. This variability in implementation may be responsible for the heterogeneous performance of these standardized management systems. The current literature on the environmental impacts of ISO 14001 certification has largely neglected this phenomenon. Drawing on our survey of all US 14001 certificate holders, this study finds that great variability does exist in facilities' implementation of ISO 14001 standards. This heterogeneity has a significant impact on the linkage between ISO 14001 certification and facilities' environmental performance. In particular, we find that facilities that integrate ISO 14001 standards into their daily operations are more likely to report improvements in environmental performance. Environmental improvements are also more likely to occur in facilities that include performance management elements in their ISO 14001 standards. Furthermore, both types of facility are more likely to report that ISO certification contributes to this improvement. Neglecting the heterogeneity in facilities' implementation of ISO 14001 standards may explain the instability of findings from the empirical literature investigating the impacts of ISO 14001 certification. Theoretically, this paper informs the understanding of heterogeneous organizational behavior under isomorphic pressures. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment. [source] | ||||||||||