Search Results - subject:"Path Dependence Theory"

Path dependence of accountants : why are they not involved in corporate sustainability?

Wenzig, Julius; Nuzum, Anne-Katrin; Schaltegger, Stefan - In: Business strategy and the environment 32 (2023) 6, pp. 2662-2683

Persistent link: https://www.econbiz.de/10014369596

Path dependence of accountants: Why are they not involved in corporate sustainability?

Wenzig, Julius; Nuzum, Anne‐Katrin; Schaltegger, Stefan - In: Business Strategy and the Environment 32 (2022) 6, pp. 2662-2683

contributes to understanding their barriers, using path dependence theory as a theoretical framework to empirically investigate …

Persistent link: https://www.econbiz.de/10014503431

The legitimacy of global accounting rules : a note on the challenges from path-dependence theory

Pittroff, Esther - In: Journal of management & governance 25 (2021) 2, pp. 379-396

Persistent link: https://www.econbiz.de/10012547689

The legitimacy of global accounting rules: a note on the challenges from path-dependence theory

Pittroff, Esther - In: Journal of Management and Governance 25 (2020) 2, pp. 379-396

This paper discusses the legitimacy of the convergence of accounting regulation from the view of path-dependence theory … from the view of legitimacy theory and path-dependence theory. Finally, the paper presents a hypothetical solution under …

Persistent link: https://www.econbiz.de/10014503703

Path - Dependence and European Fisheries Management

Martín Palmero, Federico; González Laxe, Fernando - In: European Journal of Government and Economics (EJGE) 7 (2018) 2, pp. 138-153

For a long time there has been an attempt to explain the current crisis in the fisheries sector in terms of a confrontation between those defending "fish" and those defending "fishermen". However, the real problem concerns the governance of fisheries and how common resources are assigned ( it is...

Persistent link: https://www.econbiz.de/10012217999

The Emergence of a New ‘Socialist’ Market Labour Regime in China

Hebel, Jutta; Schucher, Günter - German Institute of Global and Area Studies (GIGA) - 2006

China’s transition to a market economy has been a process of basic institutional changes and institution building. The institutional change from a socialist labour regime (SLR) as one of the backbones upholding the traditional leninist system to a new ‘socialist’ market labour regime...

Persistent link: https://www.econbiz.de/10005688725