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 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...

Purpose: The purpose of this paper is to explore the implementation of microfinance programs in three Malaysian development finance institutions (DFIs). Its main concerns revolve around how these DFIs measure and manage their social performance and how they reconcile their competing social and...

Purpose: This paper aims to explore how a Malaysian palm oil company responded to the pressure for change towards sustainability in their sustainability reporting of negative incidents and in actual sustainability practices. Design/methodology/approach: The study used qualitative methodology...

Purpose: This paper aims to investigate the actions and activities undertaken by public managers of a local government to institutionalise an externally mandated performance measurement and management (PMM) system in a developing country. Design/methodology/approach: A qualitative case study of...

Purpose: The purpose of this paper is to explore the purposeful actions of key actors who corroborated the emergence and institutionalisation of Islamic banking practices in Indonesia. Design/methodology/approach: A documentary analysis approach is used in the paper, with the analysis being...