Search Results - subject:"ISOMORPHISM"

Determining factors to implementing IFRS for SMES: a study in International Accounting Standards Board countries

Fanani, Zaenal; Rahayu, Angesthy Puji; Erlando, Angga - In: Cogent Business & Management 11 (2024) 1, pp. 1-15

This study aims to obtain empirical evidence regarding the effect of education level, the existence of other accounting standards, and the level of internationality on the application of International Financial Reporting Standards (IFRS) for Small and Medium Enterprises (SMEs) in countries...

Persistent link: https://www.econbiz.de/10015457377

Determining factors to implementing IFRS for SMES : a study in International Accounting Standards Board countries

Fanani, Zaenal; Rahayu, Angesthy Puji; Erlando, Angga - In: Cogent business & management 11 (2024) 1, pp. 1-15

Persistent link: https://www.econbiz.de/10015449030

Determinants of national IFRS adoption : evidence from the Middle East and North Africa region

Elhamma, Azzouz - In: International journal of accounting, auditing and … 20 (2024) 1/2, pp. 69-90

Persistent link: https://www.econbiz.de/10014496729

The adoption of IFRS for SMEs in the northern sector of Ghana: A case of structural equation modeling

Sappor, Peter; Sarpong, Francis Atta; Seini, Rezikatu … - In: Cogent Business & Management 10 (2023) 1, pp. 1-32

preparing and presenting financial statements. Again, Coercive isomorphism and Environmental factors positively influenced the … adoption of IFRS for SMEs among SMEs in the northern sector of Ghana. In contrast, mimetic and normative isomorphism played no …

Persistent link: https://www.econbiz.de/10014527466

The adoption of IFRS for SMEs in the northern sector of Ghana : a case of structural equation modeling

Sappor, Peter; Sarpong, Francis Atta; Seini, Rezikatu … - In: Cogent business & management 10 (2023) 1, pp. 1-32

Persistent link: https://www.econbiz.de/10014467976

Exploring materiality and stakeholder engagement in European water utilities' sustainability strategies, organizational practices, and reporting

Giacomini, Davide; Rocca, Laura; Tonoli, Davide - In: Business strategy and the environment 34 (2025) 2, pp. 2607-2629

Persistent link: https://www.econbiz.de/10015358016

The role of institutional isomorphism in explaining the voluntary IFRS adoption

Giner Inchausti, Begoña; Merello, Paloma; Nakamura, Miho; … - In: Revista de Contabilidad 28 (2025) 1, pp. 18-31

Persistent link: https://www.econbiz.de/10015396473

Crisis, continuity, and missed opportunity : tracing a transnational solidarity economy across europe in turbulent times

Montgomery, Tom; Steiner, Artur; Baglioni, Simone - In: Journal of social entrepreneurship 16 (2025) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10015332596

Institutional antecedents of integrated reporting quality : the moderating role of board independence

Wong, Kar Shun; Azlan Amran; Chu, Ei Yet - In: Corporate social responsibility and environmental management 30 (2023) 2, pp. 621-640

Persistent link: https://www.econbiz.de/10014246016

How HR managers develop ideas about HR reform: the role of inter-corporate knowledge exchange in Japan

Conrad, Harald; Meyer-Ohle, Hendrik - In: Asian Business & Management 23 (2024) 3, pp. 426-446

preference. Abstracting from the case of Japan, we then propose with reference to institutional theory and isomorphism that the … professionals, resulting in normative isomorphism. We propose that in internal labour markets, like Japan’s, companies resort to … direct inter-corporate knowledge exchange, which leads to mimetic isomorphism. …

Persistent link: https://www.econbiz.de/10015398860