Balancing global standards and local needs: Digital technologies, social sustainability, and MSMEs.

Introduction: The adoption of Environmental Auditing (EA) is crucial for credible Corporate Social Responsibility (CSR), yet its implementation in Vietnam remains voluntary and limited. This study investigates the factors driving firms' intention to adopt EA in this emerging economy.Objective: This study aims to examine the determinants of firms' intention to adopt EA in Vietnam, with a particular emphasis on the mediating role of managerial Attitude.Method: The research develops an integrated theoretical framework by extending the Theory of Planned Behavior (TPB) with constructs from Institutional Theory, Organizational Culture Theory, and the Resource-Based View (RBV). Primary data were collected from 275 senior managers across environmentally intensive industries in Vietnam. The hypothesized relationships were tested using Structural Equation Modeling (SEM)Results: The empirical results confirm that all three antecedent factors - Internal Resources (β =0.395), Corporate Culture (β =0.383), and Stakeholder Pressure (β=0.360) - significantly influence Attitude. Attitude, in turn, strongly predicts the Intention to adopt EA (β = 0.395). Attitude fully mediates the relationship between Stakeholder Pressure and Intention (β indirect = 0.142); Attitude partially mediates the effects of Corporate Culture (β indirect = 0.151) and Internal Resources (β indirect = 0.156) on Intention. EA.Conclusions: Managerial Attitude is validated as the central mechanism influencing EA adoption intention. Policy implications suggest that interventions should prioritize capacity-building and cultural transformation to cultivate favorable attitudes, rather than relying solely on regulatory encouragement, to drive wider EA adoption in Vietnam.

ABSTRACT Social innovations (SI) in the context of the built environment (BE) are diverse, often promoting circularity – i.e. the slowing, closing or narrowing of resource flows – as an intended or incidental outcome. This article addresses the limited scientific literature and empirical data evidence on SIs promoting a circular BE by conducting case studies to shed light on barriers and enablers to SI projects in this specific context and thus complement literature. Using institutional theory, the study abstracts the empirical findings to explore how normative, mimetic and coercive context factors interact to promote or hinder a new circular institutional logic within the construction sector and the built environment. Ten semi-guided qualitative interviews with project representatives revealed key enablers, including normative drivers such as personal motivations, beliefs, skills and professional networks. However, significant barriers were also identified, which include regulatory constraints, financial hurdles and societal resistance rooted in traditional paradigms. These insights highlight the potential of institutional theory as a framework for analyzing and supporting social innovations in transitioning to a sustainable, circular BE.

Promotion policies are critical to the functioning of public service organizations, shaping leadership progression, employee morale, and institutional performance. In local governments, seniority-based promotion systems have historically been adopted to ensure fairness, reduce political interference, and provide predictable career pathways. Drawing on equity theory, institutional theory, and human capital theory, this paper examines the effects of seniority-based promotions on employees and local government institutions. While these systems enhance job security, loyalty, and retention, they may also reduce intrinsic motivation, discourage innovation, and alienate high-performing or younger employees. Using Ghana’s Local Government Service as a case study, the paper highlights how seniority-based promotions preserve institutional knowledge, facilitate workforce planning, and maintain stability, but also pose challenges for performance, modernization, and talent attraction. The findings suggest that integrating merit-based criteria alongside seniority can balance stability with innovation, supporting both effective governance and employee development. This study contributes to understanding the evolving role of promotion policies in modern public administration and offers guidance for designing hybrid promotion frameworks that promote fairness, competence, and organizational effectiveness.

Corruption remains a persistent governance challenge in South Africa, where comprehensive anti-corruption policies and institutions have achieved limited impact. This article addresses the gap between policy design and implementation by proposing a developmental evaluation framework for continuous assessment and learning. Drawing on principal–agent, collective action, institutional, and political settlements theories, the study explains why conventional reforms often fail to alter entrenched incentives and behaviors. Using a qualitative approach, it analyses legislation, the National Anti-Corruption Strategy (2020–2030), oversight reports, and scholarly sources, supported by insights from key informant interviews. The findings reveal four systemic barriers: elite resistance that undermines enforcement; institutional fragmentation and capacity deficits across watchdog bodies; data and transparency weaknesses that hinder risk monitoring; and the dynamic, sector-specific nature of corruption. These factors explain the persistence of implementation gaps despite strong formal commitments. The article advances an integrated framework anchored in the OECD Development Assistance Committee (DAC) evaluation criteria and a theory of change, emphasizing adaptive feedback and iterative learning. Embedding such evaluation within governance practice can strengthen institutional resilience, promote accountability, and rebuild public trust in South Africa’s anti-corruption architecture.

Purpose: This paper examines the role of internal audit in accountability and performance in local government councils in The Gambia where the reforms of a decentralisation has enlarged the mandates without corresponding governance capacity. It bridges the gap in the empirical and theoretical literature by examining the effectiveness of internal audit at the sub-national level and deriving comparative lessons of African countries. Method: The qualitative research design was applied. They were semi-structured interviews with 26 officials, structured qualitative surveys and document analysis of audit reports and policy documents. The data were coded using open and axial and selective coding, cross-source triangulation to reveal institutional, political and operational forces which influence internal audit practices. Findings: The internal audit units lack independence, capacity, and ability to impact on procurement, budgeting, and service delivery decisions due to limited independence, capacity, and political interference. The challenges in developing countries are similar, and the ones peculiar to Gambia are the CEOs-controlled reporting lines and the administrative culture of the hierarchies. Observations in other countries such as Kenya, Ghana and South Africa reveal that independent audit committees and performance audit practices as well as statutory enforcement mechanisms enhance the utilisation and accountability results of audit. Implications: To improve internal audit, reforms that will improve the independence of auditors, institutionalise the follow up procedures, and the implementation of audit recommendations is necessary. All these are needed to reduce internal audit operations into concrete gains in accountability and council performance. Originality/Value: This research is among the earliest qualitative evaluations of internal audit systems in Gambian local councils. It combines institutional and principal-agency theory and African comparative experience to suggest situation-specific avenues of enhancing accountability in decentralised governance settings.

The level of corruption in Nepal in the public services is still eroding institutions and the trust of the people. This paper employed phenomenology and focused on how the general public perceive and feel corruptness within the government agencies. It presumes that the experience of users can shed light on how corruption is continued to exist. We applied phenomenology in order to investigate actual experiences of corruption. Convenience sampling was used to select five service users of government agencies from Butwal Sub-Metropolitan City, who were interviewed using semi-structured questions. Our interview was manually coded and employing of principal-agent, collective action, institutional, and game theories to interpret the fi ndings. Four main themes were found. The former: the users perceive corruption as a time-saving tool. They perceive informal payments as an instrument of accelerating processes and lessening the losses incurred due to the bureaucracy. The second theme: bureaucracy is so complicated, numerous documents, and lack of transparency present circumstances such that promote corruption. The third theme: corruption is a new way of life. Businesses and citizens depend on informal payments in terms of how services should operate. Corrupt behaviour is accepted by people though they are aware that the system is being damaged by it. The fourth theme: the users are extremely intensified and discontented with the government and officials attribute the bad progress in economy to the overbearing prevalence and low regulation. The paper demonstrates that corruption does not increase because the laws against corruption are not in place; it is just a preference of the structures that makes people believe that corruption is a reasonable response to bureaucratic hurdles and government interference. Reforms should be done to cut down corruption, ease the processing, increase transparency, accountability, and reasonable compensation; not just to penalize individuals in already corrupt system.

As the concept of innovative, coordinated, green, open and shared development gains popularity, small- and medium-sized enterprises (SMEs) have come to acknowledge green product innovation (GPI) as essential to sustaining competitive advantage, embedding it within their strategic frameworks. However, most SMEs heavily rely on the continued support of stakeholders, unaware that organisational learning, such as perceived relative advantage (PRA) and innovation capabilities, is the core competitive strategy for achieving green transformation. Drawing on institutional theory and organisational learning theory, this study examines how institutional pressures influence innovation capability and PRA, which in turn drive GPI and corporate reputation. This study analyses data from a survey of 330 Chinese construction SMEs using structural equation modelling. The results show that GPI significantly enhances corporate reputation. Innovation capability and PRA act as mediators in the relationship between institutional pressure and GPI. These findings highlight the importance of organisational learning and explain the critical role of the institutional environment in promoting GPI and thus enhancing corporate reputation. This research provides pathways for SMEs in the construction industry to enhance sustainability while gaining a long-term competitive advantage, contributing to the building of ecological civilisation and a community with a shared future for mankind.

The paper develops the normative core of contemporary land management theory as an autonomous foundational discipline that transcends the narrow techno-practical view of “parcel processing” and is framed as a science of governing spatial value. Building on a critical review of the international land administration paradigm, Ukrainian doctrinal contributions, institutional theory, property-rights theory, and spatial economics, the study refines the object and subject of land management: the object is defined as a multidimensional socio-spatial continuum in which territory is transformed into an ordered space of rights, restrictions, regimes, rents, and risks; the subject is the emergence, structure, and dynamics of land-use regimes as systems of legal titles, servitudes, zones, corridors, and reservations in a multi-layer (surface–subsurface–airspace) and multi-temporal configuration. An axiomatic core of contemporary land management theory is articulated. It is shown that its methodology must encompass institutional analysis, doctrinal legal reasoning on spatial regimes, spatial-economic rent modelling, topological and network approaches, environmental accounting, geoinformation and algorithmic modelling, scenario analysis, and procedures of spatial justice. The paper systematizes the kernel of scientific problems in land management theory whose resolution is a precondition for moving from fragmented normative–technical practice to institutionally mature spatial governance. The practical significance of the results lies in providing a conceptual framework for updating curricula, improving cadastral and planning systems, and designing standards for governing spatial value under conditions of digitalization and the growing importance of spatial justice.

Purpose: This study investigates whether three decades of EU procurement harmonisation have created unified administrative practices or whether document-observable patterns persist, demonstrating proof-of-concept for transforming procurement documents into strategic intelligence addressing cross-border B2B information asymmetry. Design/Methodology/Approach: This study analyses 2,370 software packages and information systems public procurement notices (CPV 48000000) from 17 European countries (2023-2024) using an automated Cultural Intelligence Extraction System (CIES), achieving 95.4% expert validation accuracy. One hundred one parameters across twelve dimensions are extracted. ANOVA with effect-size prioritisation (η²) and hierarchical multi-level clustering are employed. Findings: Document-observable patterns demonstrate extreme variation despite harmonisation: 8.8× verbosity range, 10.1× technical specification range, 5.6× scope range, with country explaining 50% of transparency variance (η² = 0.500). Multi-level clustering identifies five procurement strategies: Extreme Verbosity (Hungary), Multi-Domain Integration (Romania), Efficient Minimalism (a cross-regional cluster of Czech, Finland, and Switzerland), Western/Nordic Mainstream (comprising nine countries), and Eastern/Southern Moderate Complexity (Bulgaria, Greece, and Poland). Economic analysis reveals a multi-lot value paradox: 20% of tenders capture 72% of contract value, with a 294-fold variation in value concentration. Research Implications: The results validate the institutional theory's formal/informal distinction: EU directives harmonise legal procedures, while administrative practices diverge. Findings enable a document-to-intelligence transformation, providing suppliers with market selection guidance, authorities with efficiency benchmarking, and policymakers with frameworks to distinguish harmonizable dimensions from legitimate diversity. Originality/Value: Large-scale automated administrative pattern extraction demonstrating systematic document-to-intelligence transformation for B2B strategic positioning. A hybrid LLM-rule-based system with anti-hallucination validation establishes a methodological blueprint for extracting procurement intelligence at scale.

ABSTRACT This article examines how tourism growth and public administration modernisation transform protected area (PA) governance in Finland through institutional re-entrenchment – a process whereby tourism becomes embedded in organisational logics, shaping priorities and constraining future choices. As tourism increasingly permeates PA operations, it simultaneously legitimises these organisations whilst limiting their capacity to pursue broader environmental goals. Drawing on institutional theory, particularly isomorphism and legitimacy-seeking, the analysis builds on interviews with senior PA managers who witnessed governance transformations in recent decades. The findings reveal two interrelated responses: coercive assimilation, where organisations conform to external tourism demands through mandated restructuring, and deliberative adaptation, where they preserve autonomy by proactively adopting market-oriented practices. These responses have gradually repositioned PA governance bodies beyond traditional conservation roles, establishing them as regional development actors where tourism provides essential legitimacy alongside conservation mandates. This shift exposes how market logics and political imperatives generate tensions that reshape PA decision-making and institutional priorities. The evolution from complementary tourism-conservation relationships to their uneasy integration proves particularly consequential in Sub-Arctic Finland, where fragile ecosystems face accelerating climate pressures. This re-entrenchment fundamentally challenges how PA institutions maintain environmental priorities when organisational legitimacy and funding increasingly derive from tourism performance rather than conservation achievements.

The rapid dynamics of institutional change amid ongoing higher education reforms is giving rise to numerous institutional dysfunctions, including the systematic occurrence of deviant behavior. Under these circumstances, the development of an independent research program for studying this phenomenon is particularly relevant. This article aims to develop a theoretical and methodological framework for studying unintentional deviant behavior to identify its causes in higher education. Institutional theory serves as the methodological foundation for this study. An analysis of a large body of scientific literature reveals a lack of attention to cases of deviant behavior in the presence of logical paradoxes in regulations. An assessment of numerous cases of “catch” situations revealed that they arise from violations of formal institutions, and in the vast majority of cases, at the behest of their authors-entities with administrative authority. These situations are institutionalized, including through codification in legal acts at all levels, becoming systemic. Behavior aimed at creating the described phenomena represents a deliberate pursuit of one’s own interests at the expense of those of third parties and can be interpreted as opportunistic behavior. The relevance of this study stems from the virtual absence of research in the scientific literature on deviant behavior in the context of institutional paradoxes. The practical significance of this work stems from the potential application of the results obtained in this article to the empirical analysis of specific cases to identify the causes of the described conditions, identify instances of opportunistic behavior by institutional guarantors, and develop solutions to reduce the frequency of these phenomena. Developing methods and tools for diagnosing “tricky” conditions in higher education will help identify areas for improving the institutional environment, reducing transaction costs for economic participants in this field, and enhancing the productivity of research and the quality of human capital.

Purpose This study aims to systematically examine the relationship between sustainable finance investment and organisational performance through a bibliometric review and theories, characteristics, context and methodologies (TCCM) analysis. It seeks to explore key theoretical frameworks, publication trends and emerging themes in the literature on sustainable finance and organisational performance. Design/methodology/approach A systematic literature review (SLR) was conducted following the SPAR-4 SLR protocol. A bibliometric analysis was performed on 159 articles published between 2003 and 2023, using data from the Scopus database. The study employed performance analysis, science mapping and the TCCM framework to identify key trends, theoretical perspectives and methodological approaches. Findings The study finds that sustainable finance positively influences organisational performance, with frequent use of theories like stakeholder theory, RBV, institutional theory and agency theory. Bibliometric analysis reveals top journals, authors, institutions and countries. Research is grouped into four themes: sustainability-performance link, ESG, CSR with mediators/moderators and SRI. It also highlights underdeveloped theories such as upper echelons theory, responsible leadership theory, signalling theory and configuration theory. Key gaps include limited theory integration, methodology diversity and geographic scope, for longitudinal and cross-country studies and inclusion of non-financial metrics. Originality/value This study is among the first to systematically review sustainable finance and its impact on organisational performance using the TCCM framework. By integrating bibliometric analysis and a structured review, it provides a comprehensive roadmap for future research. This study presents an integrated TCCM and Paradox Theory framework that addresses research gaps, enhances understanding of the sustainable finance and performance relationship and provides direction for future research.

This study examines institutional integration from the perspective of the philosophy of science, an approach that has rarely been explored in depth, even though integration efforts to date have largely focused on managerial and structural aspects. In this context, a philosophical understanding of the epistemological, ontological, and axiological foundations underlying integration processes becomes crucial for achieving institutional sustainability and excellence. The study aims to analyze how principles of the philosophy of science can shape more coherent and effective institutional integration strategies, particularly in the domains of education and innovative governance. This research adopts a philosophical literature study and conceptual analysis approach to explore how epistemological convergence, ontological alignment, and axiological cohesion can serve as key pillars in building holistically integrated institutions. The findings indicate that institutional integration grounded in a robust philosophical understanding can generate deeper synergy, overcome knowledge fragmentation, and strengthen institutional identity. These results contribute significantly to the development of institutional integration theory by offering a more comprehensive framework, while also providing practical implications for leaders and policymakers in designing adaptive and future-oriented integration strategies. The study further opens avenues for continued exploration of institutional integration models informed by the philosophy of science framework across various types of organizations.

Purpose This study aims to examine how the practices of companies from the same home country as a focal firm create mimetic isomorphic pressure on that firm’s choice of foreign distribution entry mode within the same host country industry. Design/methodology/approach Analysis was based on 3,023 cases of foreign direct investment in distribution by 916 Spanish firms. These cases were spread across 100 countries and 62 industries between 1997 and 2008. Binomial probit models with random coefficients were used to control for the existence of unobserved heterogeneity due to interorganisational relationships. Findings Foreign entry by a focal firm through full control of the distribution channel is positively related to the frequency of previous full control entry by home country competitors in the same host country industry. The results support the idea that a focal firm experiences mimetic isomorphic pressure when choosing its foreign distribution entry mode. Furthermore, the study shows that this relationship is moderated by the regulatory quality of the host country. Originality/value Despite the relevance of institutional theory, little research has studied whether companies choose shared or full control of the foreign distribution channel to stay competitive and gain legitimacy. This study extends the literature by showing that firms display mimetic behaviour in relation to foreign distribution mode choices and that the regulatory quality of the host country moderates this behaviour.

Purpose This study aims to examine the implementation of Assurance of Learning (AoL) practices at a Japanese business school accredited by the Association to Advance Collegiate Schools of Business (AACSB), with the purpose of identifying key challenges, institutional tensions and contextual constraints that undermine the intended outcomes of AoL, and of addressing these issues from both theoretical and practical perspectives. Design/methodology/approach Using a qualitative exploratory case study design with an interpretivist approach, this study draws on semi-structured interviews with 16 faculty members engaged in AoL activities. Data were analyzed using thematic analysis. Findings Inconsistent assessment practices, disruptions from generative Artificial Intelligence, limited course coverage, ambiguous score interpretation, resistance to rubrics and structural tensions undermine the implementation of AoL. These challenges reveal a disconnect between the intended purpose of AoL and its practical execution, raising concerns about its validity, sustainability and educational equity. Originality/value This study advances AoL scholarship by offering a faculty-centered, practice-based critique situated in Japan, extending institutional theory by showing how global accreditation logics are reinterpreted. Theoretically, it introduces the concept of reflective stability, which reframes continuity as a legitimate form of continuous improvement and applies an equity lens to debates on AoL implementation. Practically, it provides guidance for accrediting bodies and regulators (e.g. the Ministry of Education) on recalibrating accreditation frameworks to better balance accountability with contextual responsiveness, equity, and institutional capacity.

India is experiencing a boon of Higher Educational Institutions (HEIs), which has increased the demand of quality assurance measures that are credible. This research paper examines the influence of NAAC accreditation in student enrolment in related Higher Educational Institutions (HEIs) in Haryana. The quantitative survey was based on the Quality Assurance Theory, the Resource based view, the Signalling Theory and the Institutional Theory and used a sample size of 614 undergraduate and postgraduate students. To determine how accreditation-related factors affect the choice of students, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and multiple regression were conducted in analysing the data. Enrolment preferences were accounted by 9 latent dimensions such as quality of education, student support, institute reputation, infrastructure, and placement opportunities that, when added together, had two-thirds the explanatory power. The findings of regression indicate that quality of education, student support, and institutional reputation are the best predictors of student choices and such factors as affordability and peer influence are moderating. The results show that NAAC accreditation also serves as a plausible marker of institutional quality and the mechanism that promotes internal resource improvement. These lessons underscore the need to focus on the major quality dimensions that are consistent with the expectations of the students. These results can be used by policymakers and institutional leaders to improve accreditation practices, increase student support, and improve institutional competitiveness which eventually leads to informed student choice and equitable access to quality higher education

The category “clientelism” captures a very wide variety of political phenomena, wider perhaps than other peer concepts. It also harbors the potential to serve as an alternative to both liberal institutionalism and power elite theory. But recent trends in the literature have not realized the category’s potential. The key problem with the literature is that it is on shaky conceptual ground. Toward a revamped sociology of clientelism, this essay attends to associated theoretical problems and potential payoffs. It surveys definitions and probes normative issues at the heart of clientelism. It identifies the accomplishments and limitations of the leading theoretical traditions, offshoots of neo-Durkheimian gift theory and neo-Weberian principal-agent theory. Drawing instead from Gramscian theory, it proposes that we view soliciting subordination as the central feature of clientelism. This approach offers both a lens for unifying phenomena hitherto thought to be very different under a single conceptual scheme and a model for explaining political development. This helps enable the category to serve in a quite general theory which could ultimately provide an alternative to liberal-institutional and elite-pact brands of political sociology.

ABSTRACT The rapid expansion of telecommuting during the COVID‐19 pandemic created novel disputes over remote‐work conditions that existing laws did not clearly regulate. This study investigates the configurational determinants of employee victory in these disputes. Drawing on resource‐based and institutional theories of litigation outcomes, we propose an analytical framework comprising three categories of determinants: employee resources (income, tenure, and legal representation), employer resources (enterprise size and maturity), and institutional factors (dispute type and government policy invocation). Using fuzzy‐set qualitative comparative analysis (fsQCA) on 287 first‐instance telecommuting labor‐dispute judgments from China in 2020, we identify five equifinal pathways to employee success. These pathways reveal that no single factor guarantees victory; instead, success depends on specific synergies, such as high‐income employees leveraging policy support in individual disputes or long‐tenured employees utilizing collective action against strong enterprises. These findings offer a configurational perspective on how resources and institutional factors jointly shape remote‐work litigation outcomes.

The global shift toward a Circular Economy (CE) presents both significant challenges and opportunities for small and medium-sized enterprises (SMEs) in the logistics sector of emerging economies. This study aims to empirically identify and analyze the key drivers and barriers to the adoption of CE practices among logistics SMEs in Vietnam. Drawing on an integrated theoretical framework that combines the Technology—Organization—Environment (TOE) framework, the Resource-Based View (RBV), and Institutional Theory, a questionnaire survey was conducted with a sample of 160 logistics SMEs. Data were analyzed using multiple linear regression to test the proposed hypotheses. The findings reveal that external environmental factors exert the strongest influence, with supply chain partner support (β = 0.355) and competitive pressure (β = 0.331) emerging as the most significant predictors. Leadership commitment (β = 0.237) and regulatory pressure (β = 0.164) also have positive and statistically significant effects. Notably, the study found no significant impact from internal factors such as financial capacity or cognitive factors, suggesting that ecosystem pressures may play a dominant role for SMEs. Based on the findings, the paper offers valuable practical implications for both managers and policymakers.