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Neo-institutional theory (NIT) has strengthened its position as one of the theories and frameworks used to investigate accounting as organizational, legislative, social and policymaking phenomena. This study aims to review how aspects of NIT are used and understood by accounting researchers. As a growing body of accounting and auditing articles in recent years has used NIT as a theoretical framework, this paper reviews and analyzes articles using NIT.

This study develops a comprehensive synthesis of current academic knowledge about NIT in accounting and auditing regulation literature. Further, it reveals areas requiring further examination.

The findings of this study indicate that prior studies have found evidence that accounting and auditing regulation is associated with all forms of isomorphism (coercive, mimetic and normative). For instance, institutional pressures influence the accounting and auditing standards adoption in different environments. Therefore, the synthesis of the literature suggests that coercive, mimetic and normative pressures have played a significant role in the harmonization of accounting and auditing practices worldwide. To conclude, NIT has become one of the relevant alternative approaches used to explore accounting and auditing regulation as a complex phenomenon.

Accounting has often been referred to as a “narrow” and “technical” topic. In a way, NIT broadens the research field by extending, for instance, the approach of which external and internal pressures are associated with accounting standards adoption and why different accounting practices are adopted.

This study informs accounting scholars as to how NIT has been applied, and can be applied, in the accounting and auditing regulation literature. This benefits accounting researchers if they are considering whether to use NIT in their research. This study evaluates the contribution of NIT within this research field. It can be suggested that accounting researchers need to become more aware of the debates within the NIT literature, particularly as the theory is seen as conceptually ambiguous. To conclude, the synthesis highlights that NIT has offered a range of important contributions and has drawn attention to the link between accounting and auditing regulation research and the institutional environment.

The purpose of this paper is to determine the factors influencing the adoption of new information systems (IS) in organizations. Based on the institutional theory, this research proposes that organizations may induce their employees to adopt new IS by creating three types of institutional pressure: coercive, normative and mimetic. It is further argued that the effects of these three institutional pressures on employees’ new IS usage depend on their cultural orientations.

Model testing relies on data collected from 370 banking sector employees during the implementation of a new “customer relationship management” system. The hypothesized model was tested by using the structural equation modeling technique in MPlus 7.0.

The findings of this research reveal that institutional pressures (coercive, normative and mimetic) have positive effects on employees’ attitudes to using the new IS, which, in turn, positively influences their IS usage. In addition, collectivism strengthens the positive effect of coercive and normative forces on attitudes to using the new IS. Conversely, collectivism weakens the effect of the mimetic force on employees’ attitudes to using the new IS.

This research is among pioneering studies that explain the effect of institutional pressures (coercive, normative and mimetic) on employees’ IS usage. It is the first study of its nature that demonstrates that each of the three institutional pressures has differential effects on employees with highly collectivist orientations in comparison with employees with low collectivist orientations.

Environmental management accounting (EMA) has received increasing interest since 2000 and is now regarded as an effective tool to deal with environmental issues and the economic performance of companies and countries. This study aims to examine the impacts of institutional pressures on the adoption of EMA by manufacturing companies operating in Libya. The study examines how such adoption is impacted by four contingent factors, namely, company size, company age, environmental management system adoption and business type.

Data was collected from a sample of medium- and large-sized manufacturing companies operating in Libya by means of a questionnaire survey. Institutional pressure and contingency factors were tested against the level of EMA adoption via multiple regression analysis and moderator multiple regression.

The results indicate that the relationship between coercive pressures and EMA adoption varies as a function of company size. This result indicates that when companies face pressures, the way they respond depends on specific circumstances and characteristics of the company such as company size.

The key contribution of this study to the body of knowledge comes from being able to combine contingency and the new institutional sociology perspective of the institutional theory to create a complementary perspective. This was achieved by examining the moderating effect of the four contingent variables on the relationship between institutional pillars and EMA adoption in manufacturing companies in Libya.

Currently, the issues of cross-channel integration (CCI) have become the attentive focus. However, little research based on institutional theory details the drivers of and obstacles to adopt CCI strategy. Combined with resource-based view (RBV) and institutional theory, this thesis studies the effect of institutional pressures on the manufactures' extent of CCI, through exploring the moderating effects of firm's technology competence and relationship governance capabilities on the relationship between institutional pressures and the extent of CCI.

The survey data of 249 valid research samples were obtained from Chinese manufacturing enterprises. Statistical software such as SPSS 22.0 and AMOS 18.0 was used to analyze the data and test the conceptual model and relevant research hypotheses from an empirical perspective.

The results of empirical study from 249 manufacturers indicate that the mimetic, coercive and normative pressures perceived by enterprises can significantly promote their extent of CCI; relationship governance capabilities attenuate the positive impact of mimetic pressures on the extent of CCI, but strengthen that of normative pressures on the extent of CCI; besides, technology competence can attenuate the positive effect of mimetic pressures on the extent of CCI, but enhance that of normative pressures on the extent of CCI.

Few studied the impact of the interaction of internal capabilities and external institutional pressures on CCI of enterprises. This study combines institutional theory and resource-based view to fill the theoretical gap in this regard.

Sustainability transformation in the construction industry is vital for the attainment of sustainable development goals. While conventional construction has been at the expense of social and economic sustainability, sustainable construction can enhance environmental, social and economic outcomes for the construction industry and society at large. However, the industry struggles with new initiates because its stakeholders are products of unique institutions which shape their decisions and intentions to adopt new practices. This study assessed the institutional pressures that influence the adoption of sustainable construction to enhance our understanding of other factors that can promote and accelerate the adoption of sustainable construction.

The study adopted a quantitative research design with the use of online questionnaires to elicit information from construction professionals in South Africa. Descriptive statistics of frequencies, mean and standard deviation were used to analyse the data obtained from the survey. Linear regression was also used to assess the influence of institutional pressures on the adoption of sustainable construction.

Mimetic pressures were found to have a significant influence on the adoption of sustainable construction. The decision to adopt sustainable construction was based on the sustainability actions of industry leaders (mimetic pressure). Normative and coercive pressures had no significant influence on the adoption of sustainable construction.

Mimetic pressure from competitors and normative pressures is already exerting some pressure on stakeholders to adopt sustainable construction. However, there cannot be a long-term commitment that will yield the needed sustainability transformations without additional normative pressure from learned societies and coercive pressure from the government. As one of the pioneering works from the global south, this study provides empirical validations of the influence of institutional pressures on the adoption of sustainable construction. It also enhances understanding of how institutional pressures from the social context can promote and accelerate the adoption of sustainable construction.

The findings present one of the pioneering efforts to empirically validate the influence of institutional pressures on the adoption of sustainable construction.

Increasing amount of empirical research in operations and supply chain management is using institutional theory as its theoretical lens. Yet, a common scale to measure the three institutional pressures – coercive, mimetic and normative – is lacking. Many studies use proxies or a single, grouped, construct of external pressures which present methodological challenges. This study aims to present the development of multi-item scales to measure institutional pressures (in a purchasing context).

First, items were generated based on the theoretical construct definitions. These items were then tested through academic sorting and an international survey. The first empirical testing failed to produce reliable and valid scales, and further refinement and analysis revealed that coercive pressure splits into two separate constructs. A second q-sorting was then conducted with purchasing practitioners, followed by another survey in Italy to verify the new measurement scale for four institutional pressures.

The multimethod and multistage measurement development reveals that empirically the three institutional pressures actually turn into four pressures. The theoretical construct of coercive pressure splits into two distinct constructs: coercive market pressure and coercive regulatory pressure.

The results of the paper, namely, the measurement scales, are an important theoretical and methodological contribution to future empirical research. They present a much-needed measurement for these theoretical constructs increasingly used in management research.

This paper aims to investigate various institutional pressures driving the adoption and implementation of a new risk management system; enterprise risk management (ERM).

The implementation of ERM-related practices is analysed based on an institutional framework and drawing on empirical evidence from multiple sources in ten large/medium-sized insurance companies. This paper focuses on extra-organisational pressures exerted by political, social and economic institutions on insurance companies which drove the adoption decision.

It was found that different change agents have taken part in the decision to introduce new risk management system as a part of ERM implementation process. Further, the institutional pressures, coercive, mimetic and normative, were found to differ in character and strength over different intervals of time in relation to the adoption of ERM. Companies that adopted ERM early were mostly driven by internal strategic drivers, whereas the recent adoption decision was more driven by coercive and mimetic pressures. Thus, evidence of divergence between insurance companies was found.

The findings have implications for policy makers, regulatory agencies and innovation developers. ERM was considered not only as a necessity but also as a value added to the insurance companies under study. Thus, regulators and innovation developers should survey main players in any specific organisational field to understand their views before issuing new compulsory regulations or developing innovations. They also need to consider exploring companies’ experiences with ERM, which can provide a basis for the development of strengthened and more informative regulatory ERM frameworks. This will support a faster and easier understanding and implementation of ERM framework hindered by the confusions companies may face when considering the complicated/changing regulatory and risk requirements.

This study extends the scope of institutional analysis to the risk management field, particularly ERM and to the explanation of how different institutions affect the decision to move towards ERM and modify the risk management rules applied within the organisational environment. It looks not only at convergences but also divergences associated with the period of time when ERM adoption decision was made. Thus, it develops a processual view of change.

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

Firms are increasingly held accountable for the welfare of workers across entire supply chains and so it is surprising that standard forms of governance for socially sustainable supply chain management have not yet emerged. Assessment initiatives have begun to develop as a proxy measure of social sustainable supply chain management. This research aims to examine how social sustainability assessment initiatives instigate and use institutional pressures to drive third-party accreditation as the legitimate means of demonstrating social sustainability in a global supply chain.

Ten assessment initiatives focused on assuring social sustainability across supply chains are examined. Data are collected through interviews with senior managers and publicly available secondary material.

The findings show how the social sustainability assessment initiatives act by instigating institutional pressures indirectly rather than directly. Coercive pressures are the most prevalent and are exerted through consumer and compliance requirements. The notion of pressures operating as a chain is proposed, and the recognition that actors within and outside of a supply chain are crucial to the institutionalization of social sustainability is discussed.

Studies on sustainable supply chain management often focus on how companies sense and act upon institutional pressures. To add to the extant body of knowledge, this study focuses on the sources of the pressures and demonstrates how assessment initiatives use coercive, normative and mimetic pressures to drive the adoption of social sustainability assessment in supply chains.

During industry emergence, what we call the proto-industry phase, the lack of agreement about legitimate organizational forms between audiences and firms is a key problem. We develop an ecological model of emerging institutional pressures among audiences and firms during the emergence of new industries to understand these challenges. We develop a theoretical framework that includes mimetic, normative, and coercive pressures, deriving propositions linking them with survival and growth. We use simulation methodology to test these propositions, finding strong support for these predictions. We close by exploring some conclusions and implications of our model for both theory and practice.