scholarly journals An institutional perspective for research in waqf accounting and reporting

2020 ◽  
Vol 11 (2) ◽  
pp. 400-427
Author(s):  
Nori Yani Abu Talib ◽  
Radziah Abdul Latiff ◽  
Aini Aman
Keyword(s):  
Institutional Theory ◽  
Government Regulation ◽  
Contextual Factors ◽  
The State ◽  
Institutional Pressures ◽  
Structured Interviews ◽  
Institutional Perspective ◽  
Content Type ◽  
Study Approach ◽  
Intention To Adopt

Purpose This paper aims to improve the understanding of the institutional pressures that shape the intention to adopt waqf accounting and reporting. The study seeks to answer two research questions as follows: what are the challenges in the adoption of waqf accounting and reporting in waqf institutions; and how do institutional pressures influence the adoption of waqf reporting in Malaysia. Drawing on the work of DiMaggio and Powell and Scott of institutional theory, this paper provides empirical evidence of institutional pressures on the adoption of waqf reporting in Malaysia and the challenges faced in adopting waqf accounting and reporting. Design/methodology/approach This study uses qualitative research method with an explanatory case study approach. Data are collected through semi-structured interviews with the accountants of State Islamic Religious Council and Customs of Terengganu, an informal conversation with the Deputy Director of Accountant Generals Department of Malaysia and document reviews, mainly the Malaysian Accounting Standard Board Research paper. Findings The findings show that coercive pressure such as government regulation contributes to challenges in the adoption of waqf accounting and reporting. Normative pressures contribute to challenges in formulating standardised waqf accounting and reporting, whereas mimetic pressure contributes to challenges in the comparability of the waqf accounting and reporting among the state Islamic religious councils in Malaysia. In the efforts towards the standardisation of waqf accounting and reporting practice, a similarity of the process of the standard implementation or the institutional isomorphism of the State Islamic Religious Council in Terengganu is strongly influenced from the result of the mandate of its Board members and Fatwa council members (coercive isomorphism and religion logic) and minor influence from the normative isomorphism (the result of the participants’ education and profession) as well as the result of imitating other State of Islamic Religious Councils (SIRCs) because of the ambiguity of the process or certain practice. Research limitations/implications The study contributes to the knowledge by extending institutional theory and the possible role of religion logic in Islamic perspective to organisational behaviour and accounting development in SIRCs. This study is limited to the understanding of the challenges in the adoption of waqf accounting and reporting but could also be applicable to the adoption of other accounting standards or regulations. Practical implications This paper offers key implications for research, in improving the understanding of contextual factors and decision to adopt waqf accounting and reporting. The standard setter needs to be aware of the influence of contextual factors that shape decision towards standardisation of accounting and reporting for waqf. Originality/value The interplay of institutional pressures and implications of religion logic provides an interesting approach to understanding the waqf institutions’ intention to adopt accounting and reporting for waqf.

An institutional perspective on the selection and use of accounting textbooks: the case of universities in Indonesia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Irsyadillah Irsyadillah ◽  
Mohamed Salem M Bayou
Keyword(s):  
Liberal Education ◽  
Accounting Education ◽  
Institutional Pressures ◽  
Theory Approach ◽  
Structured Interviews ◽  
Institutional Perspective ◽  
Problem Solving Skills ◽  
Content Type ◽  
Qualitative Research Design ◽  
The People

Purpose This study aims to investigate the selection and use of introductory financial accounting (IFA) textbooks in the context of achieving the objectives of accounting education to provide both discipline-specific skills and liberal education. Design/methodology/approach This paper adopts a qualitative research design to collect data through semi-structured interviews with 33 accounting educators across Indonesia. This study uses the institutional theory approach to explain how accounting textbooks are selected and used to meet the objectives of accounting education at universities. Findings The study provides evidence of the adoption of a systematic procedure for the selection of recommended IFA textbooks. The selection was driven by the technical-regulatory objective of providing technical training. This objective also guides the use of the recommended textbooks. In a sense, accounting educators were more concerned about responding to institutional pressures of preparing accountants for work in the accounting industry rather than providing students with a liberal education that promotes critical thinking and problem-solving skills. Research limitations/implications This study focuses on the selection and use of IFA textbooks. Further research should examine the contents of various accounting textbooks and obtain feedback from the people involved in the publication of the textbooks. Originality/value The findings of this study have important implications for accounting educators. They can use these findings to improve their selection and use of accounting textbooks.

Pressures of CSR in India: an institutional perspective

2019 ◽  
Vol 12 (2) ◽  
pp. 227-242 ◽  
Author(s):  
Vijita S. Aggarwal ◽  
Aruna Jha
Keyword(s):  
Institutional Theory ◽  
Financial Performance ◽  
Conceptual Model ◽  
Developing Country ◽  
Integrative Model ◽  
Institutional Pressures ◽  
Institutional Perspective ◽  
Content Type ◽  
Institutional Embeddedness ◽  
Managerial Perceptions

Purpose Wide differences in the focus and form of corporate social responsibility (CSR) exist among countries due to the different institutional embeddedness of CSR practices. The purpose of this paper is to seek to explain them within the framework provided by institutional theory by identifying important pressures driving CSR practices. Further, it intends to extend theory by proposing a conceptual model that relates institutional pressures, CSR practices, reputation and financial performance of corporates in a developing country like India. Design/methodology/approach Drawing upon the extant literature on the constructs, the paper describes their evolution through decades and weaves relationship between them. Institutional theory provides the framework to develop hypotheses. Findings The model has its roots in Scott’s institutional theory – linking regulative, normative and cognitive pressures to CSR practices. Reputation mediates the relationship between CSR and financial performance. Practical implications The conceptual model can serve as a foundation for subsequent empirical research. An understanding of relationship between constructs in the model will help corporates to strategize CSR initiatives. At the organisational level, insight into managerial perceptions of CSR practices will help to identify the need for training, if there is a gap between what organisation intends and what managers perceive. Originality/value The authors have proposed for the first time an integrative model that will help to understand the antecedents as well as consequences of CSR practices in a developing country within a theoretical framework.

Institutional isomorphism and social responsibility in professional sports

2017 ◽  
Vol 7 (1) ◽  
pp. 38-57 ◽  
Author(s):  
Soyoung Joo ◽  
Ben Larkin ◽  
Nefertiti Walker
Keyword(s):  
Social Responsibility ◽  
Institutional Theory ◽  
Professional Sports ◽  
Institutional Isomorphism ◽  
Institutional Pressures ◽  
Structured Interviews ◽  
Senior Managers ◽  
Content Type ◽  
South Korean ◽  
Isomorphic Pressures

Purpose The purpose of this paper is to explore the corporate social responsibility (CSR) practices of three major professional sport leagues in South Korea to investigate the general beliefs, values, and norms influencing the institutional isomorphism of CSR engagement. Design/methodology/approach Nine semi-structured interviews were conducted with three league chiefs of CSR initiatives and senior managers of related divisions to explore the general beliefs, values, and norms that are institutionalized in their CSR practices. The Gioia method of inquiry and data analysis was employed. Findings Using institutional theory, the current research found evidence of all three institutional pressures of institutional isomorphism that contribute to the institutionalization of CSR practices in professional South Korean sport. The data revealed that CSR has been institutionalized in these leagues through isomorphic pressures – coercive, mimetic, and normative – as antecedents to their CSR practices. Practical implications The current research identified that conforming to the institutional norms may not only act as a force causing the organization to behave in a socially responsible manner, but also to provide the organization with competitive advantages. Originality/value The authors extend the current literature in sport CSR by using institutional theory as a framework to uncover organizational CSR motives. In particular, this is the first study to provide evidence of how three isomorphic pressures work to institutionalize CSR practices in South Korean professional sports leagues.

scholarly journals An institutional perspective on entrepreneurship in a conflict environment

2016 ◽  
Vol 22 (5) ◽  
pp. 698-717 ◽  
Author(s):  
Noor Muhammad ◽  
Farid Ullah ◽  
Lorraine Warren
Keyword(s):  
Quantitative Methods ◽  
Small Sample ◽  
Future Research ◽  
Institutional Pressures ◽  
Business Climate ◽  
Structured Interviews ◽  
Institutional Perspective ◽  
Content Type ◽  
The North ◽  
Entrepreneurial Behaviour

Purpose – In this paper, an institutional perspective is used to examine the different kinds of pressures on entrepreneurs manifest in a conflict environment. The purpose of this paper is to investigate how they respond to the conflict and establish legitimacy for their entrepreneurship in the challenging context of the north western areas of Pakistan. Design/methodology/approach – In this study, a qualitative approach is taken based on semi-structured interviews from 16 different firms in the Swat valley. Findings – The entrepreneurs undertake different strategies towards dealing with conflict and establishing legitimacy. These strategies are identified and examined in relation to the interactions between entrepreneurial behaviour and institutional pressures. Research limitations/implications – Qualitative research on a small sample inevitably presents a limitation on the generalisability of this work. Further research could employ quantitative methods to address this issue. One particular location is studied, so future research could be carried out in other countries or regions with similar problems. Practical implications – The study may have value for policymakers who need to know more about how to support ongoing businesses in difficult regions. Social implications – Better understanding of the needs of small business may in time contribute to a better business climate in difficult regions. Originality/value – A new dimension is added to institutional theory through its application in the very uncertain environment between all-out war and ongoing violence, identifying the possibility of weak agency for institutional change. Further, the study contributes to the growing body of literature on entrepreneurship in conflict environments.

Inside the multi-tier supply firm: exploring responses to institutional pressures and challenges for sustainable supply management

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shobod Deba Nath ◽  
Gabriel Eweje
Keyword(s):  
Supply Chain ◽  
Institutional Theory ◽  
Institutional Logics ◽  
Supply Management ◽  
Dark Side ◽  
Institutional Pressures ◽  
Structured Interviews ◽  
Content Type ◽  
Trade Offs ◽  
Research Stream

PurposeThe purpose of this study is to examine how multi-tier suppliers respond to the institutional pressures for the implementation of sustainable supply management (SSM) practices in supply chains, and what institutional logics allow them to do so.Design/methodology/approachThis study employs a qualitative research design, drawing on data from semi-structured interviews with 46 owners and managers of multi-tier suppliers and 18 key informants of diverse stakeholders. Following an abductive approach, institutional theory conceptually guides the analytical iteration processes between theory and interview data.FindingsThe findings demonstrate two kinds of thematic responses to institutional pressures – coupling (good side) and decoupling (dark side) of the supply chain – used by the factory management of multi-tier suppliers. This paper also identifies multiple institutional logics – market-led logic, values-led logic and holistic sustainability logic – that are perceived to conflict (trade-offs) and complement (synergies) the SSM implementation.Research limitations/implicationsBy investigating the perspectives of the factory management of upstream apparel suppliers, this study enhances the understanding of the connection between (de)coupling responses and institutional logics inside the multi-tier supplier firms. Further research would be required to include more downstream tiers including the ultimate users.Practical implicationsThe findings may be of particular attention to brand-owning apparel retailers, industry leaders and policymakers who are seeking to understand multi-tier suppliers' challenges, conflicts and (de)coupling responses, and become aware of how they can be dealt with.Originality/valueThis study contributes to and expands the embryonic research stream of sustainable multi-tier supply chain management by connecting it to the wider application of institutional theory.

Personnel mobility in German non-profit organizations – an institutional perspective

2020 ◽  
Vol 8 (3/4) ◽  
pp. 353-380
Author(s):  
Martina Maletzky ◽  
Sina Grosskopf
Keyword(s):  
Public Diplomacy ◽  
Alternative View ◽  
Institutional Pressures ◽  
Mobility Patterns ◽  
Institutional Perspective ◽  
Content Type ◽  
Non Profit ◽  
Study Approach ◽  
External Pressures ◽  
Non Profit Organizations

PurposeDrawing on an institutional perspective, the purpose of this paper is to shed light on mobility patterns and assignment situations in 15 German non-profit organizations (NPOs) in the public diplomacy and international aid sectors. Its aim is to explore how differing field logics are related to international staffing practices in the different sectors.Design/methodology/approachA multiple case study approach was employed, based on 51 expert interviews and corresponding document analysis.FindingsThe findings display similarities between NPOs of the same sector but differences between the sectors with regard to numbers of “expensive” expatriates and the assignment situation; this is a result of the intersection of different institutional pressures in the respective fields.Research limitations/implicationsThe article is based on a limited number of cases in the German context and does not allow for generalization. The results may be NPO specific; further research is necessary to compare the institutional embeddedness of staffing decisions in MNCs, other NPO sectors and country contexts.Practical implicationsOrganizations in both fields find different answers to similar external pressures, which may encourage mutual learning.Originality/valueThis article highlights the neglected research topic of expatriation in non-corporate assignment settings and offers an alternative view on staffing decisions than the previously predominant rational one.

Social urbanism: public policy and place brand

2019 ◽  
Vol 12 (3) ◽  
pp. 326-337 ◽  
Author(s):  
Caroline Doyle
Keyword(s):  
Public Policy ◽  
Social Problem ◽  
Local Governments ◽  
Structured Interviews ◽  
Content Type ◽  
Study Approach ◽  
Local Stakeholders ◽  
Place Brand ◽  
The City

PurposeThis paper aims to focus on how a public policy designed to address a social problem ultimately became the place brand.Design/methodology/approachThis paper uses a qualitative case study approach focusing on the city of Medellín, Colombia. It draws from fieldwork conducted in Medellín over 2014 and 2015, including semi-structured interviews with an array of local stakeholders.FindingsThe paper concludes that local governments should be aware that the policymaking process can become part of their branding. It also shows the importance of the continual involvement of stakeholders in the place brand process to ensure it is a sustainable brand.Originality/valueThere are limited studies which focus on how a public policy designed to address a social problem ultimately becomes the place brand. This paper shows how a public policy, social urbanism, became the branding of Medellín.

Institutional pressures influencing environmental management accounting adoption by Malaysian local governments

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Che Ku Hisam Che Ku Kassim ◽  
Noor Liza Adnan ◽  
Roziani Ali
Keyword(s):  
Environmental Management ◽  
State Government ◽  
Local Governments ◽  
Management Accounting ◽  
The State ◽  
Institutional Pressures ◽  
Content Type ◽  
The Public ◽  
Reporting Practices ◽  
Environmental Management Accounting

Purpose Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures (EDs) provided in an array of reporting media. The lack of an accounting tool to identify, measure and report EDs has propelled the infusion of environmental management accounting (EMA) to support the reporting practices. This paper aims to examine the institutional pressures influencing EMA adoption by Malaysian LGs. Design/methodology/approach Using the consensus approach, a self-administered questionnaire survey is conducted on accountants in LGs in Peninsular Malaysia. The items in the questionnaire are based on the findings of prior studies on EMA adoption. Findings The results suggest that coercive isomorphism from the state government is perceived to be the influential institutional factor placing intense pressures on LGs to adopt EMA. Research limitations/implications The results solidify the potential role of the state government in any public policy changes which could further stimulate and promote the adoption of EMA. Originality/value Insufficient empirical evidence on the adoption of EMA in LGs within a developing country’s perspective contributes to a limited understanding on the development of environmental-related practices in different economic stages and environment as well as within the public sector’s perspective.

The moderating role of remote work in the relationship between organizational culture and OCB: case studies from the financial sector

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zoltán Krajcsák ◽  
Anita Kozák
Keyword(s):  
Organizational Culture ◽  
Organizational Citizenship Behavior ◽  
Financial Sector ◽  
Three Dimensions ◽  
Citizenship Behavior ◽  
Remote Work ◽  
Structured Interviews ◽  
Home Office ◽  
Content Type ◽  
Study Approach

PurposeThe purpose of this article is to show how remote working affects employees' organizational citizenship behavior (OCB).Design/methodology/approachThe authors conducted research on organizations in the financial sector, as this segment was able to easily adapt to the challenges of remote working and teleworking. They used the case study approach: they analyzed organizational documents and management communications related to crisis management back to March 2020, when the pandemic started in Hungary, and conducted semi-structured interviews with managers and subordinates.FindingsThe results highlighted that the dominant organizational culture determines the effects of remote working on OCB. In organizations with a dominant market culture, OCB has changed the least because of the home office, with only a decline in the dimension of civic virtue. In organizations with a dominant clan culture, conscientiousness decreased, while the other three dimensions increased. The dominant hierarchy culture reacted the most unfavorably, excluding the dimension of courtesy, as all dimensions decreased.Originality/valueThe study shows how the pandemic and working in home office have changed the dimensions of OCB in different organizational cultures.

Institutional inertia and practice variation

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Herman Aksom
Keyword(s):  
Institutional Theory ◽  
Practice Variation ◽  
Three Dimensions ◽  
Institutional Pressures ◽  
Organizational Practices ◽  
Organizational Responses ◽  
Content Type ◽  
Long Run ◽  
Institutional Profile ◽  
Successful Change

PurposeInstitutional theory had been developed for the purpose of explaining widespread diffusion, mimetic adoption and institutionalization of organizational practices. However, further extensions of institutional theory are needed to explain a range of different institutional trajectories and organizational responses since institutionalized standards constitute a minority of all diffusing practices. The study presents a theoretical framework which offers guidelines for explaining and predicting various adoption, variation and post-adoption scenarios.Design/methodology/approachThe paper is primarily conceptual in nature, and the arguments are developed based on previous institutional theory and organizational change literature.FindingsThe notion of institutional inertia is proposed in order to provide a more detailed explanation of when and why organizations ignore, adopt, modify, maintain and abandon practices and the way intra-organizational institutional pressures shape, direct and constrain these processes. It is specified whether institutional inertia will be temporarily eclipsed or whether it will actively manifest itself during adoption, adaptation and maintaining attempts. The study distinguishes between four institutional profiles of organizational practices – institutionalized, institutionally friendly, neutral and contested practices – which can vary along three dimensions: accuracy, extensiveness and meaning. The variation and post-adoption outcomes for each of them can be completely characterized and predicted by only three parameters: the rate of institutional inertia, institutional profile of these practices and whether they are interpretatively flexible. In turn, an extent of intraorganizational institutional resistance to new practices is determined by their institutional profile and flexibility.Practical implicationsIt is expected that proposed theoretical explanations in this paper can offer insights into these empirical puzzles and supply a broader view of organizational and management changes. The study’s theoretical propositions help to understand what happens to organizational practices after they are handled by organizations, thus moving beyond the adoption/rejection dichotomy.Originality/valueThe paper explores and clarifies the nature of institutional inertia and offers an explanation of its manifestation in organizations over time and how it shapes organizational practices in the short and long run. It challenges a popular assumption in organizational literature that fast and revolutionary transition is a prerequisite for successful change. More broadly, the typology offered in this paper helps to explain whether and how organizations can successfully handle and complete their change and how far they can depart from institutional norms.

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