Theory Of Institutional Isomorphism Research Articles

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.

Can organizational legitimacy stimulate digitalization and affect operational performance? The impact of COVID-19 on uncertainty in supply management

This study investigates the impact of organizational legitimacy on digitalization and operational performance in the context of COVID-19 pandemic considered as a ‘black-swan’ event due to its unparalleled extreme levels of supply uncertainty. Drawing on the institutional isomorphism theory, the authors provide a theoretical model that they assess empirically using structural equation modelling on a survey data from 204 firms. The findings reveal that COVID-19 supply uncertainty did not lead to a wave of digitalization and that organizational legitimacy can strongly affect digitalization and operational performance. This article contributes to purchasing and supply management literature by mobilizing a novel theoretical framework in this field. In addition, this paper highlights the benefits of adopting a corporate strategy based on cost domination to increase the positive impact of organizational legitimacy on operational performance.

REALISASI DANA CSR, TATA KELOLA CSR, DAN MANAJEMEN STRATEJIK KEBERLANJUTAN TERHADAP PENGUNGKAPAN SDGS

COP26 in Scotland it was agreed that real implementation is needed in the agreements on emission reductions and related to global warming and climate change. Indonesia has consistently included these issues in the SDGs framework. Disclosure of SDGs in the Sustainability Report (SR) when viewed from the institutional isomorphism theory is a mimetic stage, where corporations make changes in order to adapt themselves to generally accepted standards (GRI). With an institutional isomorphism theory approach, this study aims to explain the factors that influence the use of SDGs in SR. Using SDGs data on SR of companies operating in Indonesia for the 2018-2020 reporting period. From 231 obtained 136 SR that meet the research criteria, and then processed by testing statistical regression analysis. The results show that the SDGs in SR are influenced by CSR governance and corporate strategic management. Where in this study these two factors are normative stages in institutional isomorphism related to the implementation of SDGs and CSR.

Readiness of Accountants in Applying Vietnam Public Sector Accounting Standards: Study in Ho Chi Minh City

Purpose: The purpose of this study is to identify factors affecting the readiness to apply Vietnam public sector accounting standards of accountants.
 
 Theoretical framework: By combining behavioral theory including theory of intended behavior, the Technology Acceptance Model and the Institutional isomorphism theory, this study built up a research model over readiness of accountant in application of Vietnam public sector accounting standards in Vietnam.
 
 Design/method/approach: This study surveyed 179 experienced accountants who are working in public sector in Ho Chi Minh city, one of the two largest city in Vietnam, to explore factors affecting their readiness by applying PLS-SEM (Partial Least Square - Structural Equation Modeling) to test the hypotheses of the research model.
 
 Findings: Results showed that three factors of research model including attitude, perceived usefulness and coercive pressure have impact on readiness of accountant in application of Vietnam public sector accounting standards.
 
 Research, Practical & Social implication: The study successfully tested the role of the attitude variable for the readiness of application, which is ignored by previous research.
 
 Originality/value: Research results can help the authorities improve the feasibility and efficiency of the implementation of Vietnam public sector accounting standards. Research results can also help organizations identify issues that need improvement as well as changes in the internal management system to apply Vietnam public sector accounting standards more effectively.

Disaster-driven climate adaptation: bringing institutions in

Previous scholarship broadly emphasizes weather disasters as threshold events to instigate climate adaptation. This study goes beyond the disaster-adaptation nexus by investigating its institutional conditionality. Drawing on the theory of institutional isomorphism, we examine how disasters interact with three isomorphic institutions – coercive, mimetic and normative – to influence cities' adaptation to climate change. Using survey data on California cities in 2013–2014, 2017 and 2018, the findings suggest that cities predominantly take reactive and top-town approaches to climate adaptation, with coercive isomorphism being the main driver of their adaptation efforts. Meanwhile, the three isomorphic forces differentially condition the impacts of disasters on adaptation: both coercive and mimetic pressures produce a diminishing marginal effect as the frequency of disasters surpasses a certain threshold, whereas normative pressure exhibits a positive and reinforcing marginal effect as disaster exposure goes up. We conclude with practical implications associated with the boundary conditions of disaster-driven adaptation, adaptation policy design as well as entry points to bottom-up adaptation initiatives.

Determining factors of sustainability report using the institutional isomorphism theory approach

One form of company participation in sustainable development is the preparation of quality reports (SR) taking into account SR content and pressure from stakeholders including the determinants of SR quality in companies listed on the IDX during 2017-2020 with an isomorphism theory approach. The sample for this study was 444 companies using the purposive method, with the criteria for companies compiling SRs during the year of observation either separately or in combination with the annual financial statements. Data analysis with multivariate regression. The results showed that environmental pressure and social pressure coercively isomorphism had an effect on SR quality, and industrial pressure had mimetic isomorphism affected SR quality, while normative pressure from the audit committee had no effect on SR quality because p > 0.05. This study proves that testing the quality of SR with a coercive, mimetic, and normative isomorphism theory approach can determine the quality of SR.

Institutional Diversity or Isomorphism? Research on the Evolution of Collective-Owned Construction Land Marketization Reform since the 1990s—The Case of Shunde and Wujiang, China

Collective-owned construction land (CCL) marketization is an important driving force for the rapid development of China’s rural economy and society. Recognizing the trends and logic of its institutional changes is important for better understanding the central-local interrelation and the new-round CCL reform. Throughout the process of rural land reform since China’s reform and opening up, together with the unified policy guidance from the central government, the diversity of local practices and the trend of convergence in the development process deserve attention. Based on the institutional isomorphism theory, this paper analyzes the evolution of the CCL system in Shunde, Guangdong Province, and Wujiang, Jiangsu Province, since the 1990s, empirically demonstrating the trend of convergence based on diversity and exploring the underlying influencing mechanisms. The study finds that the evolutionary practice is characterized by the trend of ephemeral convergence represented by the shared cooperative and the land reservation reform and that of coeval convergence represented by the construction land nationalization. Top-down coercive pressure, horizontal imitative learning pressure, and governance-embedded normative pressure jointly shape the evolutionary convergence. This paper argues that the diversity of local experiments should be allowed and encouraged based on local characteristics. Policy flexibility should be further considered by the central government when formulating uniform policies for local adaptability.

Performance of health plan operators: before and during the pandemic

Objective: To analyze the economic-financial and operational performance of Health Plan Operators (HPO), before (3Q2018-4Q2019) and during the pandemic (1Q2020-2Q2021) under the theory of institutional isomorphism.
 Method: This is descriptive documentary research that uses statistical techniques to compare medians (Wilcoxon and Kruskal-Wallis) and correlation (Spearman) between performance and socioeconomic indicators, considering the five Health Plan Operators (HPO) with the largest number of beneficiaries.
 Results: A statistically significant reduction was observed, after the beginning of the pandemic, for the indicators of profitability, expenses, cost variation, and financial result. On the other hand, there was a growth in current liquidity and an increase in the mean receipt timeframe of payments (CRPM) and event payment (APTE). The performance comparison shows that in the pandemic, profitability and APTE were no longer significantly different. As for the association between the variables, the unemployment rate shows the highest number of relationships with the performance levels.
 Theoretical/methodological contributions: Highlights the performance of the five largest OPS, considering the Sars-Cov-2 pandemic period, considering that these companies can be directly affected by the potential increase in demand for health care by their beneficiaries. By the theoretical prism of institutional isomorphism, these companies are references for the sector.

Supporting Sponsored International Students during COVID-19 Pandemic: Insights from a Study of Kazakhstani “Bolashak” Scholarship Recipients

The aim of this study was to understand how international students sponsored by the “Bolashak” program administered in Kazakhstan perceived the support provided by the host institutions and the funding agency during the unprecedented COVID-19 pandemic. We conducted a cross-sectional survey to gain a foundational understanding and basic description of the central phenomenon. Our findings demonstrate that “Bolashak” scholarship recipients seem generally satisfied with the overall level of support provided, however, they seem to feel better supported by the host institutions than the scholarship administering agency. We employed a combination of three theories—Principal–Agent Theory, Institutional Isomorphism Theory, and the Theory of Institutional Dynamics in Interorganizational Collaboration, which help to explain our findings. Study findings suggest several areas of improvement for institutional emergency response and sponsored students.

Kinerja Sektor Publik Pada Masa Pandemi Covid-19 Berdasarkan Teori Isomorfisma Institusional

This study aims to analyze the performance of the Mataram City Personnel and Human Resources Development Agency (BKPSDM) during the COVID-19 pandemic based on the theory of institutional isomorphism. This research is included in the type of qualitative research. The method of data collection is done by using documentation techniques that are equipped with interviews. Data analysis was carried out in two stages, firstly analyzing performance based on the balanced scorecard, secondly elaborating with institutional isomorphism theory. The results of this study indicate that the performance of the Mataram City BKPSDM based on the balanced scorecard measurement is good as the reality that the Mataram City BKPSDM has provided adequate services so that customers feel satisfied. Even the Mataram City BKPSDM routinely provides education and training every year as an effort to improve the professionalism of human resources. Although the reality is different, it is shown by the inadequate facilities and infrastructure of the Mataram City BKPSDM and the percentage of budget realization achieving the criteria of being less efficient. On the other hand, the performance of the Mataram City BKPSDM is not good from the point of view of the institutional isomorphism theory. This is indicated by the dependence of the Mataram City BKPSDM on local and central governments, both in the form of resources, finances, and the reward system, so that there is no other choice but to comply with the rules and demands in order to continue to get the distribution of funds through the budget allocation process from the central government and the government. in order to receive the award

Listed peers' giving and corporate philanthropy: The motivations to imitate

AbstractThe impact of industrial peers' donations on firms' charitable practices has been tested and verified in existing literatures. This paper further studies the motivations and scenarios of non‐listed companies to imitate their listed counterparts in the same industry to formulate charitable policies. Deeply rooted in institutional isomorphism theory, uncertainty and professional networks are employed as philanthropic motives for unlisted companies to mimic their listed peers. Managerial decision mechanisms and network status perceptions enhance imitation by reinforcing decision uncertainty and network effect. Institutional environment heterogeneity can amplify or reduce the imitative stimulus of managers' decision mechanisms and status perceptions. Our empirical tests are based on a unique dataset of 14,873 unlisted firms and their corresponding listed counterparts in China from 2006–2016, and use Tobit regression methods. The results show a significantly positive association between listed peers' giving and non‐listed firms' donation. The peer effects are intensified when non‐listed firms' decentralized decision‐making and higher managers' status identification are present. Furthermore, when the institutional environment changes from weak to strong, the impetus of decentralized decision‐making and status identification will be weakened. These findings contribute to the corporate philanthropy literature and facilitate the development of effective corporate charity policies and government promotion of philanthropic responsibility.

Determinants of the Quality of Local Government Financial Statements in Indonesia: Coercive Pressure Dominates

Many financial statements of the Indonesian local government are still of concern due to the lack of disclosure, and not complying with standards and government regulations. This fact was pointed out in the poor audit results on the local government financial statements released by the Indonesian Supreme Audit Board (SAB). Using the perspective of institutional isomorphism theory, this study aimed to examine various potential factors that affect the quality of Indonesian local government financial statements, including the number of local parliamentarians, the number of civil servants, comparative studies, educational background of regional heads, and the level of urbanization. This study used a sample of 220 local governments in Indonesia taken in 2018. The logistic regression analysis showed that the number of civil servants and the number of local parliamentarians significantly affected the quality of Indonesian local government financial statements. This highlights the influence of coercive pressures on the quality of financial statements of the Indonesian local governments. These findings can serve as input for the Indonesian government in formulating public policies, particularly regarding improving the quality of local government financial statements.

State ESSA Plans and Comprehensive Support and Improvement (CSI) Status

The Every Student Succeeds Act (ESSA) offers states increased flexibility in how they identify, rank, label, and support underperforming schools. Initial reviews of state ESSA plans, however, suggest that identification and labeling policies have remained relatively unchanged. In this study, we analyze all state ESSA plans to systematically determine how states’ identified Comprehensive Support and Improvement (CSI) schools and the criteria they set for those schools to exit CSI status. We describe our findings through the theory of institutional isomorphism, noting the many ways states responded similarly to ESSA. We close by considering what the lack of innovation in response to ESSA flexibility might mean for the future of educational policy and the implications for schools identified as underperforming.

The wisdom and madness of crowds: How information networks and board cognition help or hinder firm performance across the business cycle

We know little of why a minority of firms pursue counter-cyclical strategies and consequently outperform competitors during recessions. Based on the theory of institutional isomorphism, we hypothesize that these firms avoid the mimetic and normative pressures that promote strategic convergence during uncertainty. We demonstrate these effects at the board-level in a sample of 1,615 U.S. firms. Mimetic processes are evident, with firms' connectedness in board interlock networks attenuating profitability and decreasing firm value during recessions—a reversal of the positive effects during expansions. Normative pressures arise from homogeneity in directors’ educational and professional experience, with greater consequences for long-term performance. Overall, recessionary performance is improved when firms occupy relatively isolated positions in informational networks and appoint directors from a range of backgrounds.

Exploring the link between institutional pressures and the timeliness of corporate internet reporting: the case of an emerging economy

PurposeThe purpose of this study is to examine the role played by coercive, normative and mimetic pressures in stimulating timeliness of corporate internet reporting (TCIR).Design/methodology/approachThis study uses content analysis technique to track the TCIR practices of top 100 non-financial companies listed on the Dhaka Stock Exchange. A disclosure index of 14 items is developed to capture the extent of TCIR. The authors collected the relevant data from multiple sources, such as corporate websites, monthly review reports and corporate annual reports for the year-end 2019. This study uses Poisson regression models to explore the association between institutional pressures and TCIR.FindingsConsistent with the predictions of institutional isomorphism theory, the authors find that coercive isomorphic pressures through ownership by foreign investors, government, general public and connection with parent multinational corporations have positive associations with TCIR. The authors also find that normative pressures resulting from cross-directorships have positive influence on TCIR. The authors provide evidence of mimetic pressures through industry memberships (i.e. companies operating in technology-based industry) positively impacting TCIR. The additional analysis suggests that institutional pressures are rather associated with the extent of voluntary TICR and to a lesser extent to regulatory TICR.Originality/valueTo the best of the authors’ knowledge, this study is the first to show the positive impacts of coercive, normative and mimetic isomorphic pressures on TCIR in an emerging economy characterized by weak institutional environment and mixed prospects for TCIR.

ANALISIS KUALITAS INFORMASI AKUNTANSI MELALUI PENDEKATAN TEORI INSTITUSIONAL ISOMORFISME

Changes to a system within the organization are carried out simply to get recognition or awards rather than to improve performance substantively. Performance reports that have been made by government agencies are only meant to fulfill regulatory and regulatory requirements and do not reflect the performance that occurs in the field. This study examines and analyzes how local governments improve the quality of accounting information in terms of institutional isomorphism theory. The research method used is a qualitative method so that it can explore and understand the data in more depth. The local government in Indonesia was chosen as the object of research because it has a characteristic in the current application of New Public Management (NPM). The analysis was carried out using three indicators that describe institutional isomorphism (coercive, mimetic, and normative). The results show that regulation, management commitment, and human resource competence have a positive impact on the implementation of the preparation of financial statements according to standards and the quality of accounting information produced.

Strategic stakeholder management: investor relations in South Africa

PurposeThe study explores the use of professional investor relations (IR) practices in South African (SA) listed companies to understand which theories may be responsible for IR's adoption and growth in South Africa, an emerging economy. Therefore, this study evaluates shareholder value maximisation, stakeholder and legitimization theory and institutional isomorphism theory as possible theories to explain professional IR behaviour in SA listed companies.Design/methodology/approachThe study design is qualitative and exploratory, based on a questionnaire developed and sent to all companies listed on the Johannesburg Securities Exchange (JSE).FindingsThe results indicate evidence of isomorphic spread to SA environments from practices observed in the UK and the USA, which we find are mostly performed to promote shareholder interests. The data suggest some evidence that the communication needs of black economic empowerment and environmental, social and governance (ESG) investors are given priority, suggesting the utility of professional IR to obtain legitimisation from society. Contrary to expectation is that social media communication channels are not extensively used.Practical implicationsThe descriptive nature of this study may be valuable to IR practitioners to improve SA IR practises, while neglected legitimisation opportunities with regard to the needs of ESG and black economic empowerment shareholders may be fruitfully addressed by practitioners.Originality/valueThis study innovates in its use of legitimisation theory and isomorphism theory to develop the study's expectations. Social problems provide contextual elements unique to SA which provides a good opportunity to test the expectation of legitimisation theory's influence on professional IR practices.

Isomorphic Pressures on Jail Diversion: From Serious Mental Illness to Opioid Use Disorder

This article explains how jail diversion introduced in one Midwestern county changed its focus over time from persons with serious mental illness (PSMI) to persons with opioid use disorder (POUD). Applying the theory of institutional isomorphism, the authors use both qualitative interview and quantitative program data to explore the isomorphic pressures that caused programming change resulting from an opioid addiction crisis at the expense of arrested PSMI not appropriate for treatment with Vivitrol®.

Determinants and Impact of Artificial Intelligence on Organizational Competitiveness: A Study of Listed American Companies

This study investigated the institutional factors affecting the application of Artificial Intelligence (AI) by American companies. The objectives of the study were to: 1) determine the institutional factors affecting AI; 2) evaluate the impact of institutional factors on application level of AI; and 3) assess the impact of AI on organizational competitiveness. This study adopted a survey research design. The population of the study is comprised of all publicly quoted companies on NASDAQ (National Association of Securities Dealers Automated Quotations). Data collection was aided by structured questionnaire. In line with the 10% rule of thumb for large population size, 330 companies were taken as the sample size for the study. The 330 companies were randomly selected, and a copy of questionnaire dispatched to each company, making a total of 330 copies of questionnaire administered. Result shows that the relatively high-ranking institutional factors affecting AI application are Competitors’ activities, Consultants/Professional bodies, actions of Multinational organizations, and the need to satisfy customers. A thematic analysis of the high-ranking factor shows that the mimetic factors (i.e., competitors’ activities and actions of multinational organizations) are the strongest factors driving the application of AI by the companies. The normative factor (i.e., recommendations of consultants/professional bodies/experts) also has appreciable influence on AI application. Result also shows that institutional factors jointly account for an appreciable level of AI application in American companies. Result suggests that the application of AI has a significantly positive impact on organizational competitiveness. This makes it compelling to encourage investment in AI given its significantly positive impact on organizational competitiveness. The study contributes to knowledge by providing empirical evidence on the institutional factors affecting AI in American companies. This study is also one of the earliest empirical studies on the deployment of AI by listed companies in the U.S. The study therefore contributes to the burgeoning literature on AI. The study provides empirical evidence on the applicability of the theory of institutional isomorphism to the adoption of technological innovation.

THE USE OF COBB-DOUGLAS PRODUCTION FUNCTION IN MODELING PRODUCTION PROCESSES

Several alternative economic approaches to the study of organization are discussed in the literature: the neoclassical theory, the theory of transaction costs (the theory of specific assets), the theory of incomplete contracts (the theory of property rights), and the Agency theory (the theory of incentives). Recently, there have been approaches at the intersection of Economics and management: resource theory, knowledge theory, strategic theory, entrepreneurial theory; in the framework of sociology: network theory, the theory of resource dependence, the theory of institutional isomorphism, the theory of situational choice, the theory of strategic choice. The article deals with the basic model of neoclassical theory. The advantage of the neoclassical theory is that it emphasizes the role of technology in General and economies of scale in particular as factors that influence the size of production, turnover of organizations. Within the framework of the considered approach, a certain macrostructure is determined that carries out the costs of economic resources: fixed assets, the number of employees that affect the turnover of organizations. The task of rational economic management, which meets the Udmurt Republic, is to determine the forecast of turnover of organizations with the given resources and to calculate the necessary for its value of fixed assets, the number of employees.