Purpose - The literature on corporate responsibility (CR) increasingly recognizes the importance of leadership in support of organizational change. This is particularly the case when CR provides the basis for the business contribution to sustainable development, which is understood to involve...

The purpose of this article is to draw upon Pettigrew's contextualist approach to organizational change to examine the implications of gender policy on the imbalance between female and male board members in sport organizations. The paper is based on a case study of the General Assembly (GA) of...

This study examines ICT adoption among 3,759 Colombian manufacturing firms, and attemptsto identify the factors that are conducive to the adoption and usage of ICT at the firm level. Ourmajor findings are (i) that the adoption of a given information and communication technology isbetter...

Purpose – To introduce the special issue on organisational and accounting change. Design/methodology/approach – The editorial is very short, and introductory-only. Findings – The editorial provides and introduction to the special issue that comprises a collection of papers written by...

Purpose – To explore the contributions made by two strands of institutional research that have been applied to the study of management accounting change: “old institutional economics” and “new institutional sociology”. To propose ways of developing these theories, and in general to...

Purpose – Based on an institutional perspective, this study explores the role of management accounting (MA) in promoting or impeding changes in the employees' conceptions of shopfloor worker responsibility in a company trying to implement a continuous improvement (CI) working practice....

Purpose – Although the concept of institutional entrepreneurship has been developed in the institutional theory literature to explain change in the normative context of organizations, little attention has been given to understanding what institutional entrepreneurs actually do to create...

Purpose – The purpose of this paper is to examine the evolution of China's securities market regulation from 1980 to 2007 and the dual role of the government in this process. Design/methodology/approach – When the government is simultaneously the owner and regulator of the securities market,...

Purpose – Although the concept of institutional entrepreneurship has been developed in the institutional theory literature to explain change in the normative context of organizations, little attention has been given to understanding what institutional entrepreneurs actually do to create...

Purpose – The purpose of this paper is to conceptualise how future changes in corporate social disclosure (CSD), aimed at improving accountability for corporate performance to key stakeholder groups, might be brought about. Design/methodology/approach – Drawing on the work of the Austrian...