Isomorphism Theory Research Articles

‘찾아가는 평생교육’ 정책의 동형화와 탈동형화 현상 분석: ‘D자치구’ 사례를 중심으로

Objectives The purpose of this study is to reveal how the ‘visiting lifelong education’ policy is accepted, settled, and changed and developed in the region from the perspective of the isomorphism theory of sociological institutionalism. Methods To this end, the case of D Autonomous District, which introduced the nation's first “visiting lifelong education” policy in 2009, was selected, focusing on the “visiting lifelong education” policy adopted and promoted by most lifelong learning cities as a major policy, and the phenomenon of isomorphism and decoupling of policies was analyzed. As a research method, in-depth interviews (FGI) were conducted with public officials and lifelong educators who worked from the introduction of the ‘D Autonomous Region’ policy until recently, and internal and external policy data were collected and analyzed to understand policy performance and changes. Results As a result of the analysis, the ‘visiting lifelong education’ policy of ‘D Autonomous Region’ was forced isomorphism according to institutional pressure and resource dependence pursued by the lifelong learning city policy to realize a learning society, and imitative isomorphism occurred while benchmarking Japan's lifelong learning city case. In addition, within the organization in charge of policy projects, a normative isomorphism pattern was also found through networking between lifelong educators and external experts. On the other hand, as policies were stabilized and systematized, decoupling phenomena such as compromise on the imbalance between supply and demand, strategic avoidance to maintain the current system and operation method, and refusal to demand social change appeared. Conclusions Through the isomorphism theory, this study was able to find out how lifelong education policies are accepted, changed, developed, and stagnated in the region in social, institutional, and organizational interactions. In the process of policy implementation, strategically selected isomorphism and decoupling strategies according to internal and external influencing factors create new policy practices and lead to policy regression and stagnation. Therefore, strategic policy choices and changes that respond quickly to changes in the historical and social environment are necessary to ensure flexible policy operation and sustainability in response to the demands of the new era.

Melting curve of two-dimensional Yukawa systems predicted by isomorph theory.

The analytical expression for the conditions of the solid-fluid phase transition, i.e., the melting curve, for two-dimensional (2D) Yukawa systems is derived theoretically from the isomorph theory. To demonstrate that the isomorph theory is applicable to 2D Yukawa systems, molecular dynamical simulations are performed under various conditions. Based on the isomorph theory, the analytical isomorphic curves of 2D Yukawa systems are derived using the local effective power-law exponent of the Yukawa potential. From the obtained analytical isomorphic curves, the melting curve of 2D Yukawa systems is directly determined using only two known melting points. The determined melting curve of 2D Yukawa systems well agrees with the previous obtained melting results using completely different approaches.

Chemoreactomic analysis of the antioxidant properties of vitamin B12 derivatives

Background. Synthetic derivatives of vitamin B12 exhibit various physical, chemical and pharmacological properties. The development of methods for predicting the properties of these molecules based on their chemical structure is important for the targeted organic synthesis of corrins with the desired properties and range of applications in pharmacology.Objective: chemoreactomic assessment of the antioxidant effects of vitamin B12 and its derivatives: aquacobalamin, diaquacobinamide, aquacyano-forms of heptaethanolamine-, heptaethylenediamine-, heptamethyl- and heptabutylcobyrinates.Material and methods. The study was conducted using the method of chemoreactomic analysis, implemented within the framework of the algebraic theory of recognition and topological data analysis and based on the theory of isomorphism of labeled graphs and modern methods for predicting numerical target variables. To carry out chemoinformatic chemoreactome analysis, a special problem-oriented theory was developed within the boundaries of the combinatorial theory of solvability and the antioxidant properties of vitamin B12 derivatives were assessed (140 activities in total).Results. Significant differences were found in the properties of the studied substances in relation to oxidative stress. In test systems based on the oxidant 1,1-diphenyl-2-picrylhydrazyl, at different exposure times to molecules (15–60 min) in different concentrations (10–125 μM, 50–3000 μg/ml), aquacobalamin exhibited the most pronounced antioxidant properties at lower concentrations (up to 100 µM). At higher concentrations of substances (125 μM), the antioxidant activity of other vitamin B12 derivatives was higher. All studied molecules had a moderate antimicronutrient effect (total score of about 3.0; for most synthetic drugs, this score is higher than 3.6). Aquacobalamin was characterized by еhe least pronounced antimicronutrient effect (total score less than 0.8), which indicates an almost complete absence of antivitamin and antimineral action, corresponding to an average increase in the risk of a particular micronutrient excretion by no more than 5%.Conclusion. All the studied compounds exert antioxidant properties to one degree or another. Regardless of the choice of simulated test systems for assessing oxidative stress, aquacobalamin demonstrated antioxidant effects to the greatest extent and practically did not stimulate the loss of other micronutrients.

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.

Isomorphism on Complex Fuzzy Graph

Objective: To investigate isomorphism between two complex fuzzy graphs and prove it is an equivalence relation. The major objective of this research paper is to elucidate weak and strong isomorphism, and the study also endeavours to look at the complement of complex fuzzy graphs. Methods: Isomorphism is examined by comparing the membership values of nodes and arcs (both amplitude and phase). The same technique also proves further validation of the equivalence relation, which is also proven by the same technique. This criterion helps us to identify and formalise the isomorphic relationship between complex fuzzy graphs. Findings: This study demonstrates that isomorphism in complex fuzzy graphs allows for consideration of graph structures' differences and similarities. It provides for a better understanding of significant connections between complex fuzzy graphs. Novelty: By offering an elaborate perception of the idea of isomorphism in complex fuzzy graphs, this work advances the discipline. It seeks a better understanding of the complexities of equivalency determination for complicated structures, as well as the application of isomorphism theory to complex fuzzy graphs. Keywords: Complex fuzzy graph, Homomorphism, Isomorphism, Partial order relation, Self complementary

Influence of repulsion on entropy scaling and density scaling of monatomic fluids.

Entropy scaling is applied to the shear viscosity, self-diffusion coefficient, and thermal conductivity of simple monatomic fluids. An extensive molecular dynamics simulation series is performed to obtain these transport properties and the residual entropy of three potential model classes with variable repulsive exponents: n, 6 Mie (n = 9, 12, 15, and 18), Buckingham's exponential-six (α = 12, 14, 18, and 30), and Tang-Toennies (αT = 4.051, 4.275, and 4.600). A wide range of liquid and supercritical gas- and liquid-like states is covered with a total of 1120 state points. Comparisons to equations of state, literature data, and transport property correlations are made. Although the absolute transport property values within a given potential model class may strongly depend on the repulsive exponent, it is found that the repulsive steepness plays a negligible role when entropy scaling is applied. Hence, the plus-scaled transport properties of n, 6 Mie, exponential-six, and Tang-Toennies fluids lie basically on one master curve, which closely corresponds with entropy scaling correlations for the Lennard-Jones fluid. This trend is confirmed by literature data of n, 6 Mie, and exponential-six fluids. Furthermore, entropy scaling holds for state points where the Pearson correlation coefficient R is well below 0.9. The condition R > 0.9 for strongly correlating liquids is thus not necessary for the successful application of entropy scaling, pointing out that isomorph theory may be a part of a more general framework that is behind the success of entropy scaling. Density scaling reveals a strong influence of the repulsive exponent on this particular approach.

A good neighbor, a found treasure: Do local neighbors affect corporate innovation?

AbstractThis study examines whether local neighbors operating in different industries affect corporate innovation engagement. Based on mimetic isomorphism theory, we find that innovative local neighbors can serve as a social reference group for corporations to build legitimacy and guide corporations' mimetic innovation behavior. Our results remain robust after controlling for endogeneity by employing various methods. More importantly, our mechanism analysis indicates that local government activism is crucial to promote mimetic innovation behavior in a region. Our study provides a valid mechanism to explain the emergence of highly innovative cities that agglomerate across industry boundaries. Our research makes two key contributions to the literature. First, our study contributes to the literature on corporate innovation clustering by adding new evidence of the mimetic effects in corporate innovation across industries. Different from the industrial peer effects in innovation, which address the industrial peer effects through the lenses of competitiveness and information dissemination, our results highlight that mimetic isomorphism explains the regional effects of mimicry on corporate innovation. We find strong evidence indicating that firms imitate the innovation behaviors of their local neighbors, and this tendency is most plausibly explained by the incentives associated with acquiring legitimacy. Second, our findings clarify the mimetic behaviors in corporate innovation by extending the theory of mimetic isomorphism. We link local government activism to mimetic isomorphism from the psychological and sociological perspectives. In particular, our results indicate that local governments can implement activism through the psychological and sociological mechanisms illustrated in this study. Those “soft” mechanisms initiated by government contribute to a better understanding of the regional effects of mimicry on corporate innovation.

A Difusão das Comissões de Heteroidentificação nas Universidades Públicas: Instituições e Mudança Organizacional

Abstract This article draws insights from the literature on institutional isomorphism and social movements theory to explain the diffusion in Brazil of procedures for validating the self-identification of candidates for admission to federal universities through racial quotas. The diffusion of these procedures has transformed how the right to affirmative action is understood and how it has led to organizational challenges. By analyzing documents and interviews, this article identifies the coercive, mimetic, and normative mechanisms at play. It shows that they derived from interactions among Black university students, staff, faculty members, and organizations of the black movement and state agencies, all engaged in protecting racial affirmative action. Implications for studying change in Brazil’s higher education and race relations are also discussed. Higher education and race relations in Brazil are also discussed.

The Monopoly of Economic Justice: Judges versus arbitrators

The article explores the relationships between state economic courts represented by judges and arbitration courts as a manifestation of the conflict between public and private justice. The consequences of changes in state policy after the arbitration reform of 2015–2017 are discussed. Firstly, through the lens of Bourdieu’s perspective, the key factors influencing the emergence of a negative attitude in the judicial environment towards private justice are analyzed. Secondly, the establishment of the specialization of a particular subgroup of judges from the appellate instance of arbitration courts, who year after year deal with cases related to arbitration courts, is examined. During the empirical part of the research and interviews with judges from the appellate instances, it was found that their primary reference point, in addition to the law and personal convictions, is the orientation towards the higher court — the Supreme Court of the Russian Federation, where one judge largely determines the courts’ policy towards arbitration courts. Judges exhibit normative isomorphism, as similar experiences and practices prompt them to adopt similar strategies to protect their field from private justice. The article is the result of qualitative research based on interviews. Based on the assumption of the homogenization of the judicial sphere and judges’ defensive tactics to protect their field from external, private courts using institutional analysis and Bourdieu’s theories of fields and capital, the conclusion is drawn that judges of state courts tend to accumulate symbolic capital. This allows them to act as the only possible interpreters of legal norms — monopolists of justice. Through the lens of isomorphism theory, the conclusion is drawn that state courts implement the practice of coercive isomorphism, which has no other goals except forcing private courts to mimic state courts.

Determinants of Sustainability Report Quality in Indonesian Public Companies: An Isomorphism Theory Approach

Determinants of Sustainability Report Quality in Indonesian Public Companies: An Isomorphism Theory Approach

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.

It is a balancing act: understanding the key audit matters disclosure in the context of a developing country

PurposeThis study aims to examine the strategies that auditors in Bangladesh follow in identifying and reporting key audit matters (KAMs). The study also examines the factors affecting auditors’ strategies in the identification and disclosures of KAMs.Design/methodology/approachThe authors have conducted interviews with audit partners, chief financial officers (CFOs) and regulators involved in KAMs reporting and monitoring. The authors have used the lens of institutional theory of coercive, mimetic and normative isomorphism and the concept of decoupling.FindingsAuditors have used a decoupling strategy by identifying and reporting greater number of industry-generic KAMs than that of other countries in an effort to minimize risks and avoid regulatory scrutiny, although they disclose remote risks as KAMs and mask severe problem areas of the client. Because of the principle-based approach of International Standards on Auditing (ISA) 701 and because of the pressure and misunderstanding from the audit committee, auditors report industry-generic items and generic descriptions of KAMs.Practical implicationsThe findings have important implications for the standard setters and local and global audit firms for the diffusion of new auditing standards in different jurisdictions. Without the development of audit firm-level capability and the corporate governance environment, changes in standards may not be effective in achieving the objectives of the standards.Social implicationsAlthough auditors consider that the KAMs reporting requirements provide with opportunities to enhance audit profession’s legitimacy and public trusts, the actual KAMs reporting practices are driven by the market logic, an urge to maintain the status quo with clients and eventual rationalization of the impairment of professional independence.Originality/valueGiven the dearth of prior research on the implementation and diffusion patterns of ISA 701 KAMs reporting, this study fills the gap in the literature. To the best of the authors’ knowledge, this is the first known study to examine auditors’ strategic responses to balance among conflicting priorities in reporting KAMs.

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.

Active-matter isomorphs in the size-polydisperse Ornstein–Uhlenbeck Lennard–Jones model

This paper studies size-polydisperse Lennard–Jones systems described by active Ornstein–Uhlenbeck particle (AOUP) dynamics. The focus is on the existence of isomorphs (curves of invariant structure and dynamics) in the model’s three-dimensional phase diagram. Isomorphs are traced out from a single steady-state configuration by means of the configurational-temperature method. Good isomorph invariance of the reduced-unit radial distribution function and the mean-square displacement as a function of time is demonstrated for three uniform-distribution polydispersities, , 23%, and 29%. Comparing to active-matter isomorphs generated by the analytical direct-isomorph-check method, the latter have poorer invariance of the structure, but better invariance of the dynamics. We conclude that both methods can be used to quickly get an overview of the phase diagram of polydisperse AOUP models involving a potential-energy function obeying the hidden-scale-invariance property required for isomorph theory to apply.

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.

Hidden scale invariance in the Gay-Berne model. II. Smectic-B phase.

This paper complements a previous study of the isotropic and nematic phases of the Gay-Berne liquid-crystal model [Mehri et al., Phys. Rev. E 105, 064703 (2022)2470-004510.1103/PhysRevE.105.064703] with a study of its smectic-B phase found at high density and low temperatures. We find also in this phase strong correlations between the virial and potential-energy thermal fluctuations, reflecting hidden scale invariance and implying the existence of isomorphs. The predicted approximate isomorph invariance of the physics is confirmed by simulations of the standard and orientational radial distribution functions, the mean-square displacement as a function of time, and the force, torque, velocity, angular velocity, and orientational time-autocorrelation functions. The regions of the Gay-Berne model that are relevant for liquid-crystal experiments can thus fully be simplified via the isomorph theory.

Comparing zero-parameter theories for the WCA and harmonic-repulsive melting lines.

The melting line of the Weeks-Chandler-Andersen (WCA) system was recently determined accurately and compared to the predictions of four analytical hard-sphere approximations [Attia et al., J. Chem. Phys. 157, 034502 (2022)]. Here, we study an alternative zero-parameter prediction based on the isomorph theory, the input of which are properties at a single reference state point on the melting line. The two central assumptions made are that the harmonic-repulsive potential approximates the WCA potential and that pair collisions are uncorrelated. The new approach gives excellent predictions at high temperatures, while the hard-sphere-theory based predictions are better at lower temperatures. Supplementing the WCA investigation, the face-centered-crystal to fluid coexistence line is determined for a system of harmonic-repulsive particles and compared to the zero-parameter theories. The results indicate that the excellent isomorph-theory predictions for the WCA potential at higher temperatures may be partly due to a cancellation of errors between the two above-mentioned assumptions.

IFRS adoption: a systematic review of the underlying theories

Purpose This paper aims to examine the theoretical underpinnings of international financial reporting standards (IFRS)-related studies and offers directions for theoretical and empirical research. Specifically, this study examines the main theories in IFRS adoption research (i.e. adoption, compliance and effects). Design/methodology/approach The sample contains 67 empirical papers that have used theories and was collected from Web of Science database. This study uses a systematic review technique. Findings Generally, the review shows the prevalent and pervasive use of institutional theories of isomorphism across all the three areas of IFRS adoption. Particularly, regarding IFRS adoption stream, this study finds the institutional theory as a dominant theory used to explain IFRS diffusion around the globe. For IFRS compliance, this study finds that the agency and the capital need theories are widely used. For IFRS adoption effects stream, this study finds a few studies using the contingency and neo-institutional theories. Overall, the review provides theoretical lens for IFRS adoption, IFRS compliance and IFRS adoption effects. Originality/value Given the lack of a well-defined set of theories in the domain of accounting, the findings provide further guidance on theory building within the field. Further, accounting regulators, academics and practitioners may benefit from the findings when explaining various changes in the world of accounting.