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: 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: 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 – 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...