MNCs and International Accountability Standards Through an Institutional Lens: Evidence of Symbolic Conformity or Decoupling

By Dima Jamali. 2010

204 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/982a69d153e747112555c0be210b95530bdff23c

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Citations in the corpus

Accountability in a Global Economy: The Emergence of International Accountability Standards (2011, background): “Although IAS share some similarities, they can also differ with regard to important dimensions such as the content and scope of their underlying norms, their targeted audience and their geographic applicability (Jamali, 2010; Rasche 2009a).”
The Emergence of a Standards Market: Multiplicity of Sustainability Standards in the Global Coffee Industry (2012, background): “This finding is based on observations in the global coffee industry, but could have implications for the co-existence of parallel standards in other sectors, such as carbon offset, corporate responsibility (Jamali, 2010) or parallel MBA accreditations (EQUIS versus AACSB; see Durand & McGuire, 2005)”
CSR Institutionalized Myths in Developing Countries (2017, background): “…2000; Christmann, 2004) while opponents warn of idealized characterizations rooted in overly positive rhetoric and aspirations, pointing to modest patterns of mimetic isomorphism or symbolic conformity with limited concrete substantive action and results (Jamali, 2010a; Jamali & Neville, 2011).”
Decoupling Among CSR Policies, Programs, and Impacts: An Empirical Study (2019, methodology): “Several studies found that such legitimacy pressures can result in decoupling processes whereby corporate responses to external demands vary in the extent to which they are symbolic or substantive (Jamali, 2010; Meyer & Rowan, 1977; Okhmatovskiy & David, 2012).”
Convergence Versus Divergence of CSR in Developing Countries: An Embedded Multi-Layered Institutional Lens (2011, background): “’’ Kotler and Lee (2005, p. 3) refer to CSR as a ‘‘commitment to improve community well-being through voluntary business practices and contributions of corporate resources.’’ Therefore, CSR is recognized to have a strong discretionary component beyond the interest of the firm and what is required by”
Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses (2012, result): “’’ Although some of the studies that have used Oliver’s (1991) framework have provided supporting evidence (Abernethy & Chua, 1996; Carmona & Macías, 2001; Clemens & Douglas, 2005; Etherington & Richardson, 1994; Goodstein, 1994; Hyvönen, Järvinen, Pellinen, & Rahko, 2009; Ingram & Simons, 1995; Jam”