Purpose – The primary objective of this paper is to explore and interpret the perceptions and motives of selected Malaysian managers on CSR by using Institutional theory. Design/methodology/approach – The paper attempts to explain the local CSR trend by interviewing senior managers from...

The private sector-based performance measurement tools and techniques are increasingly being used in public organisations. It has been argued that the use of these techniques could help public organisations minimise waste, eliminate fraud and abuse of public resources and subsequently be more...

The purpose of this paper is to discuss the development of institutionalist theoretical framework that can be used to analyse the process of accounting and organisational change and the role of human agency. In so doing, the philosophical and methodological approach of the institutional theory...