Institutional Isomorphism Research Articles

Bifurcated Bolivia: Indigenous Governance and Land Struggles in the Eastern Lowlands

This paper analyzes Indigenous politics in Bolivia, the 2019 coup against President Evo Morales, and the return of the Movimiento al Socialismo (Movement for Socialism, MAS) with the inauguration of Luis Arce in 2020. Drawing on interviews with Indigenous community members in the lowlands of the Bolivian Amazon, this piece theoretically situates Indigenous autonomy struggles within world systems theory and insights from Max Weber’s ‘iron cage’ of institutional isomorphism to argue that political tensions in Bolivian Indigenous communities can be understood within a context of (1) increasingly strained relations between the MAS and civil society organizations; (2) Indigenous-NGO coalition efforts to protect Tierras Comunitarias de Orígen (Native Community Lands) and; (3) the development of competing parallel leadership organizations within Native communities that threaten democratic processes and cohesive responses to extractivism.

A Content Analysis of the Vision Statements of Top 10 Leading Universities in Indonesia

This study analyzes the vision statements of Indonesia's top 10 universities, as ranked by Times Higher Education in 2024. Vision statements are crucial for defining a university’s strategic direction, identity, and stakeholder engagement. The content analysis identifies recurring themes, including scientific advancement, innovation, community empowerment, and global competitiveness. While these statements articulate ambitious goals, potential challenges such as symbolic rhetoric and institutional isomorphism may hinder their effectiveness. The findings emphasize the need for vision statements that are actionable and aligned with the institution's mission. The study concludes with recommendations for further research on the practical implementation of these visions and the role of leadership, as well as strategies for embedding visions into institutional culture.

Circular economy adoption at the regional level: a neo-institutional perspective

ABSTRACT The lack of clear explanations about the impact of institutional pressures on adopting Circular Economy (CE) practices in regions is justified by the early stage of CE development. The conditions of CE implementation need to be explored to better understand the drivers of successful transformation. We employed a neo-institutional approach, which encompasses institutional isomorphism and regional absorptive capacity, to elucidate factors determining the extent of CE implementation at the regional level. We hypothesize that normative pressure leads to a more advanced adoption of new policy concepts. As a research method, we used content analysis and coding derived from institutional isomorphism and absorptive capacity, applied to all regional strategies in Poland between 2020 and 2021. The novelty of this study resides in its contribution to elucidating the regional implementation of CE concepts and discerning patterns of institutional adaptation. The study demonstrates that establishing a normative environment should precede the anticipation of adopting novel policy ideas.

Impact of Institutional Isomorphism on Gender Diversity on the Boards of Sport Organizations in Japan

This study utilized institutional theory to examine how the Governance Code implemented in Japan in 2019 increased the number of female board members in national sport federations (NF) recognized by the Japanese Olympic Committee (JOC). Using the three mechanisms of antecedents that lead to changes in institutional isomorphism as a framework (coercive isomorphism, mimetic processes, and normative pressures), we conducted semi-structured interviews with board members of sport organizations and analyzed the obtained data using thematic analysis. The results revealed institutional isomorphism influenced gender diversity on NF boards and identified the mechanisms that promote gender diversity on the boards of sport organizations.

Mapping Digital Transformation of Municipalities through the Lens of Institutional Isomorphism

This paper examines the role of institutional isomorphism in influencing digital transformation (DT) within municipalities. It addresses the gap in understanding how coercive, mimetic, and normative pressures shape municipal strategies and operations as they adopt and implement digital technologies. Through a systematic literature review and thematic analysis, the study identifies key actors in municipal DT and maps out the domains of action in which institutional pressures are influential. The findings indicate that municipal DT can be seen as a bridging-issues field, where coercive pressures often stem from regulatory mandates requiring compliance with digital standards, where mimetic pressures arise from the need to emulate successful digital practices, and where normative pressures are related to professional standards and expectations within the administrative context. The study concludes that institutional pressures significantly dictate the pace and direction of digital innovation within municipalities. Understanding these pressures is crucial for municipal leaders to effectively manage and implement DT initiatives that are both compliant and innovative. Recommendations for future research include empirical studies to validate theoretical models and explore the variability in DT across different municipalities by considering their unique environments and challenges.

Evaluation of Performance Indicator Development: A Study at The Ministry of Foreign Affairs of The Republic of Indonesia

Research aims: This study evaluates the development of performance indicators using the performance blueprint analysis tool and determines the institutional factors that play a role in the development of performance indicators. Design/Methodology/Approach: Qualitative research with a case study approach was conducted at the Indonesian Ministry of Foreign Affairs. Research findings: The Ministry of Foreign Affairs' performance indicator development has applied the principle of logical flow so that the programs and activities set have supported the strategic goals. In addition, most of the performance indicators include results and quality-oriented. However, weak documentation means that the logic flow is not well illustrated. This research captures the phenomena of isomorphism (coercive, mimetic, and normative), institutional logic, and institutional entrepreneurship in the performance measurement system (including the development of performance indicators) at the Ministry of Foreign Affairs. In addition, 15 institutional factors play a role in the development of performance indicators in the Ministry of Foreign Affairs, namely external parties, institutional idealism, initiation, efforts (related to accountability and performance indicator development), human resources, mindset, documentation, monitoring and evaluation (M&E), leadership commitment, logical framework principles, the role of stakeholders, business processes, reward and punishment, training, and information systems. Theoretical contribution/Originality: This research complements knowledge related to evaluating the development of performance indicators with performance blueprint analysis and institutional factors that play a role in the development of performance indicators, as well as knowledge about the phenomenon of institutional isomorphism, logic and entrepreneurship in government agencies. Practitioner/Policy implication: Ministries/agencies and regulatory agencies can use the performance blueprint analysis tool so that they can develop appropriate indicators and support policy making. Research limitation/Implication: The research focused only on the Ministry of Foreign Affairs, so the results do not reflect the development of performance indicators in other government agencies. In addition, the interviews did not take the point of view of external parties who have a relationship with the development of performance indicators of the Ministry of Foreign Affairs.

Implementation of Circular Economy in a Developing Economy’s Mining Industry Using Institutional Theory: The Case of Namibia

Despite the global focus on sustainability, transitioning from linear to circular production systems is slow in the mining sector of most developing economies like Namibia. However, mining plays a crucial role in supporting the livelihoods of local communities. Furthermore, existing literature indicates that the potential for regenerative production systems using the remanufacture and recycle approach remains low and limited within the mining and developing economies. Institutional theory can help reveal the reasons for the slow take-up of the regenerative circular economy models in mining. This study uses a unique dataset of 40 semi-structured interviews with key players in the mining sector of Namibia to understand the current phase of circular economy adoption and the role played by institutional pressures in the process of institutional isomorphism, when companies would display a similar level of practices within a shared institutional environment. The findings reveal: (1) 72.5% of participants believe that Namibian mines are adoption-decision phase—a beginning stage of circular economy adoption; (2) companies are reliant on heavy government participation through policy/legislation and tax incentives is recommended; (3) the ranked order—coercive, normative, and mimetic pressures—describes their significance among key actors, for the successful adoption; and (4) proactive implementation and a mindset shift towards circularity is needed to meet emerging expectations on social and environmental concerns in mining.

Institutional isomorphism and quality of gender disclosure. The Italian case

Purpose: Non-financial reporting (NFR), including gender disclosure (GD), is a tool companies use for institutional legitimisation and represents an organisational field that evolves due to regulatory and stakeholder pressure. This research uses the theoretical approach of institutional isomorphism in the context of neo-institutional theory to investigate GD's degree of maturity (quality and homogenei-ty) in a homogeneous institutional context. Design/methodology/approach: This paper adopts a qualitative research meth-odology based on a content analysis of the GD resulting from the NFRs of listed Italian companies in 2016 and 2021. Findings: The results show the degree of institutionalisation achieved through GD after introducing the mandatory NFR. The analysis reveals companies' conver-gence process in terms of isomorphic behaviour and changes in the quality of GD. The findings unfold the institutional pressure that has the most significant impact on the quality of GD, fostering a homogenisation of disclosure at the company level. Originality/value: This is the first study to assess isomorphism and its effects on the quality of GD. This research enriches the literature on institutional theory by analysing the impact of different isomorphic forces on GD. Practical implications: This paper assists policymakers, supervisors, and investors in evaluating the quality of GD and identifying the issues leading to the most critical matters and inefficient or non-transparent behaviours. The findings improve regulatory quality, information control, and assessment of the appropriateness and reliability of the NFR. The implications guide regulators in identifying stand-ards and tools that enhance strategies regarding gender diversity and performance disclosure.

The wave of consent-based rape laws in Europe

After years of feminist struggle, international conventions, and the #MeToo movement, consent-based rape laws have rapidly been replacing coercion-based laws across Europe since 2017. In May 2023, we identified 20 European consent-based rape laws, and more were in progress. This article analyses the emergence and convergence of these laws, drawing on the theory of institutional isomorphism. The analysis is based on a collection of criminal codes, draft laws, news articles, previous research, and input from national experts. We map a timeline of consent-based rape laws in Europe and describe their key elements, identifying patterns such as international pressure, influential countries, civil society impact, and cases of sexual violence triggering national debates preceding legislative changes.

Corporate social responsibility disclosure and corporate social irresponsibility in emerging economies: Does institutional quality matter?

AbstractThe Panama Papers (2016), Paradise Leaks (2017), and Pandora Papers (2021) have revealed the extensive practice of corporate tax avoidance. Yet, the tax behavior of companies claiming to be “socially responsible” has been less examined. This study examines the association between corporate social responsibility disclosure (CSRD) and tax avoidance, particularly in developing economies, focusing on Sub‐Saharan Africa (SSA). By analyzing data from 600 firm‐year observations across 13 SSA countries using panel quantile regression, we found a negative relationship between CSRD, which includes ethical, social, and environmental dimensions, and tax avoidance. This aligns with legitimacy theory, indicating that firms are increasingly adopting CSR transparency to meet societal expectations and gain stakeholder trust, avoiding socially irresponsible behaviors. Furthermore, the quality of national governance significantly moderates the CSRD–tax avoidance relationship, supporting the concept of institutional isomorphism. This evidence is valuable for professionals and policymakers and encourages further research to deepen and broaden these findings.

Sustainability in small and medium enterprises: A circular economy approach using cloud computing

AbstractSustainable production and consumption are the need of the hour. Adopting the Circular Economy (CE) approach fosters sustainable business practices. Cloud computing is a new way of storage and application deployment. Cloud computing enables sustainable business processes, which in turn contributes towards the effective implementation of the Circular Approach to Business Practices (CABP). The current study aims to understand the potential of cloud computing to foster circular economy practices in Small and Medium Enterprises (SMEs). We conducted a Systematic review of 186 scholarly articles published in Web of Science (WOS), selected using the PRISMA framework. We conducted scientometric analysis on sources, authors and country level and thematic analysis to pinpoint further research areas. This was followed by a detailed literature review of the articles selected to study the concept and current practices of circular economy and an evaluation of its implementation in emerging economies. The paper proposes an integrated framework grounded in two approaches, that is, the Technology, Organization and Environment (TOE) framework and institutional isomorphism as determinants of cloud adoption and CE implementation. The proposed model explores the impact of institutional forces on the various parameters of TOE, thereby culminating in the adoption of Cloud Computing in SMEs. The study would encourage leaders and managers of SMEs to adopt cloud computing for competitive advantage and achieve a circular economy approach together. The adoption of cloud‐based applications has a great potential to foster industrial and economic progress with minimum damage to the ecosystem, furthering sustainability and achieving Sustainable Development Goals (SDGs).

Are we on the same page? Individual interpretations of missions within human service nonprofits

AbstractWithout unique missions to serve a public purpose, nonprofits have no justification to exist. Much of the focus on mission in scholarship centers on concerns with mission drift and pressures from external actors. Yet internal dynamics may be just as important in developing a common mission and the coherent activities pursuing it. This research identifies the structural forces shaping organizational members' individual mission conceptions and leading them to emulate and converge around a shared dominant conception. We apply the concept of institutional isomorphism to 104 interviews conducted with staff, managers, board members, and volunteers from 14 human services nonprofits and explain the isomorphic pathways of individuals adopting dominant mission conceptions. Employing qualitative comparative analysis, we analyze the interviews capturing various combinations of individual backgrounds, motivations for joining the organization, and language used to share the mission with others. We find the presence of seven isomorphic pathways leading nonprofit professionals to adopt the dominant interpretations.

Imitation behavior in environmental, social, and governance disclosure: Textual analysis evidence from Chinese listed enterprises

AbstractThe era of sustainable transformation has witnessed an increase in corporate environmental, social, and governance (ESG) disclosure waves. Using Chinese A‐share listed companies from 2016 to 2021 as a sample, this study adopted textual analysis and machine‐learning techniques to analyze ESG reports and explore the imitation behavior of ESG disclosures in emerging Chinese markets for the first time. The results show imitation behavior exists in corporate ESG disclosures from the perspective of group association. Regarding the imitation object, enterprises tend to choose the peer average level as a reference rather than the best enterprise in the same industry, which reveals the inherent law that enterprises' ESG disclosures are satisfied with compliance rather than championship. In terms of effects, the ESG‐mimetic isomorphic pressure has no incremental information effect but has an efficiency optimization effect. Furthermore, the imitation intensity and impact effects of ESG disclosure behavior exhibit heterogeneity owing to differences in properties, sales growth rates, and external attention. This study expands the motivation for corporate ESG disclosure behavior and enriches the empirical evidence for institutional isomorphism.

The role of the new institutional sociology in implementing the environmental agenda

The new institutional Sociology declares that organizations, whether public or private, are influenced by norms, customs and beliefs institutionalized in their structure. Therefore, it is possible to infer that these factors can also influence organizations' actions regarding the environment and sustainability. Based on this understanding, we sought to investigate the role of the new institutional Sociology in the implementation of the environmental agenda. Given the purpose of this work, it is possible to classify it as bibliographic and exploratory in nature. Scientific articles, books, reports and other secondary data of national and international origin were used as theoretical support for the research. In the context of the environmental agenda, institutions can materialize in the form of laws, regulations, public policies, positioning of the professional class, behavior of successful organizations, consumer preferences and many other factors. It was noticed that institutions pressure organizations to develop sustainable practices and these, in turn, enable environmental conservation without necessarily impeding economic development. It was also possible to identify that the pressures felt by organizations to adopt similar environmental practices are explained through the phenomenon understood as institutional isomorphism. This occurs in three ways: coercive; mimetic and normative. Furthermore, this study allowed us to understand the levels of implementation of an environmental agenda. However, it was observed that agendas can be implemented at global, national and local levels. And, the adoption of environmentally sustainable practices in organizations is motivated, above all, by the need to legitimize organizations.

Green marketing strategy, technology implementation and corporate performance: the role of green creative behaviour and institutional isomorphism

PurposeThis paper aimed to test a proposed framework highlighting strategic green marketing initiatives and how they drive new technology implementation towards green corporate performance, underpinned by institutional isomorphism.Design/methodology/approachThe study used a quantitative method and convenience sampling approach in gathering data using adapted questionnaires to solicit first-hand information from 225 employees of small and medium-sized enterprises (SMEs) in the tourism and hospitality sector underpinned by the theory of institutional isomorphism.FindingsThe study shows that green communication and green strategy alignment have significant predictive effects on new technology implementation. Cultural isomorphism significantly moderated the effects of implementing new technology (i.e. green communication and strategy alignment). In addition, “new technology implementation had a significant predictive effect on green corporate performance”. Meanwhile, the moderation effect of “green creative behaviour on the new technology-green corporate performance dyad was positive but insignificant.”Originality/valueThe study’s novel framework confirms how green communication strategy and green strategy alignment complement cultural isomorphism to explain the impact of new technology implementation on green corporate performance, underpinned by institutional isomorphism.

We (All) Want You? Perceived Military Leadership Potential and Actual Leadership Role Occupancy in Working Life: A Longitudinal Study of a Swedish Cohort

One of the main tasks of the armed forces is to recruit and select future soldiers and to identify potential officers. However, these procedures may have a wider societal impact beyond the borders of the military organization itself. This study aims to examine how compatible assessments of military leadership potential are with those in the labor market. Using longitudinal data concerning a large cohort of Swedish males who underwent mustering during the early 1970s, we analyzed the association between officer suitability assessments and managerial role occupancy at age 50 to 55, while controlling for socio-demographic factors in childhood and adulthood. We found a high level of predictability, whereby those who were ranked highest were four times more likely to hold managerial positions than those with the lowest ranking. Results are discussed in relation to perceptions about leadership skills and possible institutional isomorphism between the armed forces and other societal organizations.

Comparison of Two Models of Distance Education for Lifelong Learning in China

Distance education has an important role in advancing lifelong learning. In China, there are two types of providers for distance education, open universities (OUs) and Institutes of Distance Education affiliated to regular universities (IDEs). IDEs are increasing because of technology development. This study compared OUs and IDEs in China from three aspects, including development goals, decision making on enrollment, and learning experience. Through corpus analysis and interviews, this study found that although the policy orientation of OUs and IDEs is different, their actual functions are the same. This is a phenomenon of institutional isomorphism, and government plays an important role in this convergence.

Reviewing executive remuneration decision-making and reporting: implications for theory and practice

PurposeThe purpose of this viewpoint is to comment on the implications of the Financial Reporting Council’s (FRC) Review and Consultation Documents expected to update regulation governing the determination/reporting of executive remuneration in UK stock market listed companies. Practical points from actors involved in executive remuneration decision-making/reporting are presented, set within the context of neo-institutional theory.Design/methodology/approachThis qualitative research systematically analyses UK Corporate Governance Codes, the FRC’s recent Review/Consultation and peer-reviewed published studies of executive pay determination based on in-depth interviews with non-executive directors, institutional investors, executive pay advisers and human resources (HR) professionals.FindingsFurther regulation, while providing coercive influence over executive remuneration decision-making, is likely to lead to only limited change in processes and reporting due to benchmarking, the make-up of Remco membership and shareholders' preferences. Mimetic and normative isomorphic forces work against coercive isomorphism leading to resistance to change as decision-makers strive to safeguard their social status/reputations.Practical implicationsReviewing executive remuneration package components and paying attention to company strategy, sustainability and values in pay determination are welcomed but recognised as difficult to achieve. Drawing upon a wider range of information sources/voices can assist in broadening the discussion. HR professionals can help widen stakeholder input to executive remuneration decision-making.Originality/valueThe authors’ viewpoint is grounded in peer-reviewed empirical data that draws directly upon the views/experiences of executive remuneration decision-makers to identify problems in adhering to FRC recommendations for change. The authors extend the meta-theoretical perspective of neo-institutional theory – specifically institutional isomorphism – as providing explanatory and predictive power to understand executive pay decision-making.

Provincial government and institution level strategy setting: the case of building Chinese ‘world-class universities’

ABSTRACT This study contributes one of the first explorations into how provincial governments shaped the WCU building discourse in tandem with universities. Using a resource dependence approach and insights from institutional isomorphism, it develops a conceptual framework with three perspectives (national government, provincial governments and ‘ministerial universities’) to understand the relationship between national policies and local authorities’ and institutions’ strategic adaptations. This study shows that there are variations in how quickly provincial governments and universities within them respond to national policies. However, provincial reports and institutional strategies exhibit isomorphism with the national goals in the model of goal setting and interpretation of WCU definition. China's national policies for building WCUs reinforce provincial governments’ and ministerial universities’ resource dependence on national government, leading to the adoption of similar goal-setting approaches. However, an ambiguous understanding of WCU definition also prompts the imitation of building WCUs strategies. The ministerial universities develop tailored development plans, reflecting their reliance on provincial governments for critical resources, in light of the variable development advantages and requirements of provincial governments. Hence, the tension of homogeneous goals-setting oriented towards the national standard and diversified provincial development needs in the building WCUs pose a great challenge to local innovative practice.

Institutional isomorphism in accounting innovations : Experience in the public and corporate sectors

Accounting regulations and systems are subject to constant change. The evolution of accounting practices can be described as the outcome of different key factors. In this study, the authors examine two distinct areas of accounting, that of public sector accounting and of the corporate sector accounting using a neo institutional approach. The objective of the study is to present that, despite the differences of accounting in the two sectors, they can be examined within the same theoretical framework, and that different types of accounting innovation can be explained with institutional isomorphism. The research based on the relevant international and Hungarian literature indicates that certain groups of isomorphism can be observed in the diffusion of accounting practices. The normative one has proved to be the weakest and the coercive the strongest. It can also be concluded that in both public and corporate sector accounting innovations, the normative isomorphism emerges first, followed by the mimetic and finally the coercive one. As far as the authors are aware, this paper is the first of its kind in Hungary inasmuch as it reviews the two accounting subsystems within a uniform theoretical framework.