Frooman’s (1999) model of stakeholder influence strategy uses levels of resource dependence to determine the power of stakeholder influence. Our study provides initial empirical tests of his model applied in business downsizing. Data from 18 recently downsized firms in Taiwan, including 9...

Globalization leads to cross-border business transactions between societies with very different norms and regulations regarding bribery. Bribery in international business transactions can be seen as a function of not only the demand for such bribes in different countries, but the supply, or...

The profile of accounting in the nonprofit sector has been raised substantially in recent years, due to profound changes in the institutional environment in which organizations in that sector operate. One of the factors that has resulted in the adoption of corporate-style financial management...

This paper explains the proliferation of consulting activities in nonprofit organizations, and illustrates it by a study of the external consultancies commissioned by one religious/charitable organization (RCO) within a twelve-month period. The qualitative study, conducted over one year,...

Nonprofit organizations operate in an increasingly corporatised, competitive environment. More and more, as institutions with charitable agenda, they need to promote an image that will enhance their ability to attract the funding they require in order to continue their operations. Competition...

Idea: The purpose of the paper is to investigate the institutional context in which companies' compliance with IFRS is created over time. Data: We collected financial and non-financial data from the Bucharest Stock Exchange website, from companies' website and from the media, for three pharma...

Research Question - What are the requirements and expectations of each class of external stakeholders? Is there any convergence between the identified expectations? Motivation - There is a large variety of stakeholder expectations that universities are confronted with in their permanent search...

Research Question- The purpose of this study is to examine whether self-organisation mediates the relationship between institutional isomorphism and the adoption of management controls. Motivation- Research on institutions has tended to emphasize how organizational processes are shaped by...

This study seeks to examine the factors that influence the adoption of ISAs, intending to stimulate establishing a responsible and efficient auditing regime in Libyan auditing practice, shedding light on challenges in auditing practices in the North African region. This study conducted...