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Search results for: institutional theory

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5671</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: institutional theory</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5671</span> Institutional Segmantation and Country Clustering: Implications for Multinational Enterprises Over Standardized Management</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jung-Hoon%20Han">Jung-Hoon Han</a>, <a href="https://publications.waset.org/abstracts/search?q=Jooyoung%20Kwak"> Jooyoung Kwak</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Distances between cultures, institutions are gaining academic attention once again since the classical debate on the validity of globalization. Despite the incessant efforts to define international segments with various concepts, no significant attempts have been made considering the institutional dimensions. Resource-based theory and institutional theory provides useful insights in assessing market environment and understanding when and how MNEs loose or gain advantages. This study consists of two parts: identifying institutional clusters and predicting the effect of MNEs’ origin on the applicability of competitive advantages. MNEs in one country cluster are expected to use similar management systems. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=institutional%20theory" title="institutional theory">institutional theory</a>, <a href="https://publications.waset.org/abstracts/search?q=resource-based%20theory" title=" resource-based theory"> resource-based theory</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20environment" title=" institutional environment"> institutional environment</a>, <a href="https://publications.waset.org/abstracts/search?q=cultural%20dimensions" title=" cultural dimensions"> cultural dimensions</a>, <a href="https://publications.waset.org/abstracts/search?q=cluster%20analysis" title=" cluster analysis"> cluster analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=standardized%20management" title=" standardized management"> standardized management</a> </p> <a href="https://publications.waset.org/abstracts/20782/institutional-segmantation-and-country-clustering-implications-for-multinational-enterprises-over-standardized-management" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20782.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">489</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5670</span> A Framework for Investigating Reverse Logistics Capability of E-Tailers</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wen-Shan%20Lin">Wen-Shan Lin</a>, <a href="https://publications.waset.org/abstracts/search?q=Shu-Lu%20Hsu"> Shu-Lu Hsu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Environmental concern and consumer rights have entailed e-tailers to adopt better strategies to facilitate product returns from customers. As the demand for reverse logistics (RL) continues to grow, little is known about what motivates e-tailers to enhance their RL capabilities and about the role RL capabilities plays in enabling e-tailers to achieve better customer satisfaction and economic performance. Based on resource-based theory and institutional theory, this article proposes that the following factors play a critical role in influencing the RL capability of e-tailers: (a) Financial resource commitment to RL, (b) managerial resource commitment to RL, and (c) institutional pressure to implement RL. Based on the role of these factors, the study provides a framework and propositions that serve to guide future research addressing the link among resources, institutional pressure, and RL capability. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=reverse%20logistics" title="reverse logistics">reverse logistics</a>, <a href="https://publications.waset.org/abstracts/search?q=e-tailing" title=" e-tailing"> e-tailing</a>, <a href="https://publications.waset.org/abstracts/search?q=resource-based%20theory" title=" resource-based theory"> resource-based theory</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20theory" title=" institutional theory"> institutional theory</a> </p> <a href="https://publications.waset.org/abstracts/64594/a-framework-for-investigating-reverse-logistics-capability-of-e-tailers" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/64594.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">449</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5669</span> Impact of Normative Institutional Factors on Sustainability Reporting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lina%20Dagilien%C4%97">Lina Dagilienė</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The article explores the impact of normative institutional factors on the development of sustainability reporting. The vast majority of research in the scientific literature focuses on mandatory institutional factors, i.e. how public institutions and market regulators affect sustainability reporting. Meanwhile, there is lack of empirical data for the impact of normative institutional factors. The effect of normative factors in this paper is based on the role of non-governmental organizations (NGO) and institutional theory. The case of Global Compact Local Network in the developing country was examined. The research results revealed that in the absence of regulated factors, companies were not active with regard to social disclosures; they presented non-systemized social information of a descriptive nature. Only 10% of sustainability reports were prepared using the GRI methodology. None of the reports were assured by third parties. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=institutional%20theory" title="institutional theory">institutional theory</a>, <a href="https://publications.waset.org/abstracts/search?q=normative" title=" normative"> normative</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability%20reporting" title=" sustainability reporting"> sustainability reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=Global%20Compact%20Local%20Network" title=" Global Compact Local Network"> Global Compact Local Network</a> </p> <a href="https://publications.waset.org/abstracts/6105/impact-of-normative-institutional-factors-on-sustainability-reporting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/6105.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">382</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5668</span> To Explore the Process of Entrepreneurial Opportunity in China Cultural and Creative Industries: From the Perspective of Institutional Theory</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jiaoya%20Huang">Jiaoya Huang</a>, <a href="https://publications.waset.org/abstracts/search?q=Jianghong%20Liu"> Jianghong Liu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper endeavors to comprehend and scrutinize the entrepreneurial development process within Chinese cultural and creative small and medium-sized enterprises (SMEs), as well as the factors that impinge on entrepreneurs' recognition and exploitation of entrepreneurial opportunities from the vantage point of institutional theory. The study is centered around three key research questions: namely, the drivers and impediments for entrepreneurs to identify opportunities within three prominent Chinese cultural and creative regions and the influence of institutional facets on the exploitation and recognition of opportunities within the cultural industry. Adopting a qualitative interpretivist research paradigm, a comparative multiple case study design is utilized. Semi-structured interviews will be carried out with founders and mid-level professionals of SMEs in Beijing, Shanghai, and Guangzhou, which are chosen in accordance with specific criteria. The data will be analyzed through an inductive thematic approach. Anticipatedly, this research will contribute to bridging the research gap in the nexus between institutional theory and entrepreneurial opportunities within the context of cultural and creative industries. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=entrepreneurial%20opportunities" title="entrepreneurial opportunities">entrepreneurial opportunities</a>, <a href="https://publications.waset.org/abstracts/search?q=cultural%20and%20creative%20industries" title=" cultural and creative industries"> cultural and creative industries</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20theory" title=" institutional theory"> institutional theory</a>, <a href="https://publications.waset.org/abstracts/search?q=Chinese%20SMEs" title=" Chinese SMEs"> Chinese SMEs</a> </p> <a href="https://publications.waset.org/abstracts/194415/to-explore-the-process-of-entrepreneurial-opportunity-in-china-cultural-and-creative-industries-from-the-perspective-of-institutional-theory" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/194415.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">8</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5667</span> Multiple Institutional Logics and the Ability of Institutional Entrepreneurs: An Analysis in the Turkish Education Field</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mira%C3%A7%20Sava%C5%9F%20Turhan">Miraç Savaş Turhan</a>, <a href="https://publications.waset.org/abstracts/search?q=Ali%20Dani%C5%9Fman"> Ali Danişman</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Recently scholars of new institutional theory have used institutional logics perspective to explain the contradictory practices in modern western societies. Accordingly, distinct institutional logics are embedded in central institutions such as the market, state, democracy, family, and religion. They guide individual and organizational actors and constraint their behaviors in a particular organizational field. Through this perspective, actors are assumed to have a situated, embedded, boundedly intentional, and adaptive role against the structure in social, cultural and political context. On the other hand, over a decade, there is an emerging attempt focusing on the role of actors on creating, maintaining, and changing the institutions. Such attempts brought out the concept of institutional entrepreneurs to explain the role of individual actors in relation to institutions. Institutional entrepreneurs are individuals, groups of individuals, organizations or groups of organizations that are able to initiate some actions to build, maintain or change institutions. While recent studies on institutional logics perspective have attempted to explain roles of entrepreneurial actors who have resources and skills, little is known about the effects of multiple institutional logics on the ability of institutional entrepreneurs. In this study, we aim to find out that how multiple institutional logics affect the ability of institutional entrepreneurs during the process of institutional change. We examine this issue in the Turkish Education Field. While institutional logics were identified based on the previous studies in the education field, the actions taken by Turkish National Education Ministry from 2003 to 2013 was examined through content analysis The early results indicate that there are remarkable shift and contradictions in the ability of institutional entrepreneur in taking actions to change the field in relationship to balance of power shift among the carriers of institutional logics. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=institutional%20theory" title="institutional theory">institutional theory</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20logics" title=" institutional logics"> institutional logics</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20entrepreneurs" title=" institutional entrepreneurs"> institutional entrepreneurs</a>, <a href="https://publications.waset.org/abstracts/search?q=Turkish%20national%20education" title=" Turkish national education "> Turkish national education </a> </p> <a href="https://publications.waset.org/abstracts/25623/multiple-institutional-logics-and-the-ability-of-institutional-entrepreneurs-an-analysis-in-the-turkish-education-field" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/25623.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">352</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5666</span> Exploring Leadership Adaptability in the Private Healthcare Organizations in the UK in Times of Crises</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sade%20Ogundipe">Sade Ogundipe</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The private healthcare sector in the United Kingdom has experienced unprecedented challenges during times of crisis, necessitating effective leadership adaptability. This qualitative study delves into the dynamic landscape of leadership within the sector, particularly during crises, employing the lenses of complexity theory and institutional theory to unravel the intricate mechanisms at play. Through in-depth interviews with 25 various levels of leaders in the UK private healthcare sector, this research explores how leaders in UK private healthcare organizations navigate complex and often chaotic environments, shedding light on their adaptive strategies and decision-making processes during crises. Complexity theory is used to analyze the complicated, volatile nature of healthcare crises, emphasizing the need for adaptive leadership in such contexts. Institutional theory, on the other hand, provides insights into how external and internal institutional pressures influence leadership behavior. Findings from this study highlight the multifaceted nature of leadership adaptability, emphasizing the significance of leaders' abilities to embrace uncertainty, engage in sensemaking, and leverage the institutional environment to enact meaningful changes. Furthermore, this research sheds light on the challenges and opportunities that leaders face when adapting to crises within the UK private healthcare sector. The study's insights contribute to the growing body of literature on leadership in healthcare, offering practical implications for leaders, policymakers, and stakeholders within the UK private healthcare sector. By employing the dual perspectives of complexity theory and institutional theory, this research provides a holistic understanding of leadership adaptability in the face of crises, offering valuable guidance for enhancing the resilience and effectiveness of healthcare leadership within this vital sector. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=leadership" title="leadership">leadership</a>, <a href="https://publications.waset.org/abstracts/search?q=adaptability" title=" adaptability"> adaptability</a>, <a href="https://publications.waset.org/abstracts/search?q=decision-making" title=" decision-making"> decision-making</a>, <a href="https://publications.waset.org/abstracts/search?q=complexity" title=" complexity"> complexity</a>, <a href="https://publications.waset.org/abstracts/search?q=complexity%20theory" title=" complexity theory"> complexity theory</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20theory" title=" institutional theory"> institutional theory</a>, <a href="https://publications.waset.org/abstracts/search?q=organizational%20complexity" title=" organizational complexity"> organizational complexity</a>, <a href="https://publications.waset.org/abstracts/search?q=complex%20adaptive%20system%20%28CAS%29" title=" complex adaptive system (CAS)"> complex adaptive system (CAS)</a>, <a href="https://publications.waset.org/abstracts/search?q=crises" title=" crises"> crises</a>, <a href="https://publications.waset.org/abstracts/search?q=healthcare" title=" healthcare"> healthcare</a> </p> <a href="https://publications.waset.org/abstracts/182740/exploring-leadership-adaptability-in-the-private-healthcare-organizations-in-the-uk-in-times-of-crises" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/182740.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">50</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5665</span> Social Entrepreneurship through an Institutional Perspective: A Case Study of Women Social Entrepreneurs from Peshawar, Pakistan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Madiha%20Gohar">Madiha Gohar</a>, <a href="https://publications.waset.org/abstracts/search?q=Ayesha%20Abrar"> Ayesha Abrar</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Social entrepreneurship has gained currency in the field of entrepreneurship, however, the theoretical underpinning and the contextual influences on the creation and operations of social enterprises are still in infancy. Contextual influences on entrepreneurial endeavors of women have been researched, and it is assumed that like commercial entrepreneurship, some socio-cultural factors are most suitable for the creation of women social enterprises. This research is an effort to explore the contextual influences on women social enterprises using institutional theory as the main conceptual framework. A case study analysis was used to assess the formal and informal institutional influences on women social entrepreneurs and their enterprises. The personal accounts of women social entrepreneurs reveal the importance of formal and informal institutions; however, they advocate greater consideration of informal institutions for their entrepreneurial endeavors. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=case%20study" title="case study">case study</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20theory" title=" institutional theory"> institutional theory</a>, <a href="https://publications.waset.org/abstracts/search?q=women%20social%20entrepreneurship" title=" women social entrepreneurship"> women social entrepreneurship</a>, <a href="https://publications.waset.org/abstracts/search?q=Pakistan" title=" Pakistan"> Pakistan</a> </p> <a href="https://publications.waset.org/abstracts/105624/social-entrepreneurship-through-an-institutional-perspective-a-case-study-of-women-social-entrepreneurs-from-peshawar-pakistan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/105624.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">191</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5664</span> A Review on the Impact of Institutional Setting on Land Use Conflicts in Coastal Areas</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Roni%20Susman">Roni Susman</a>, <a href="https://publications.waset.org/abstracts/search?q=Thomas%20Weith"> Thomas Weith</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This article explores how institutional setting, mainly from institutionalism, could clearly explain the understanding of land use conflict analysis in coastal areas and has been used in current practices. Institutional setting appears as a guideline that is committed by the stakeholders who are involved directly or indirectly in land management process. This paper is aimed to identify the setting of institutional and to measure how the conflicts occur, how the actors act and influence the process, how is the condition to apply the appropriate framework for adequate solution of land use conflict in coastal area in order to enhance better decisions. To reflect the current practice and use of theories a qualitative review of 150 scientific peer-reviewed papers regarding the issue of land use conflicts in coastal areas as well as institutional process is included. The selection of peer-reviewed papers is obtained through a structured literature survey of the recently published database in a way to investigate the variances of institutional between theory and practices specifically in the case of coastal land management. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=coastal%20areas" title="coastal areas">coastal areas</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20settings" title=" institutional settings"> institutional settings</a>, <a href="https://publications.waset.org/abstracts/search?q=land%20use%20conflict" title=" land use conflict"> land use conflict</a>, <a href="https://publications.waset.org/abstracts/search?q=land%20governance" title=" land governance"> land governance</a>, <a href="https://publications.waset.org/abstracts/search?q=actors%E2%80%99%20constellation" title=" actors’ constellation"> actors’ constellation</a>, <a href="https://publications.waset.org/abstracts/search?q=analytical%20framework" title=" analytical framework"> analytical framework</a> </p> <a href="https://publications.waset.org/abstracts/88742/a-review-on-the-impact-of-institutional-setting-on-land-use-conflicts-in-coastal-areas" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/88742.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">189</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5663</span> The Complementary Explanations of Institutional and Feminist Perspectives for Female Social Enterprise in Pakistan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammad%20Sohail%20Yunis">Mohammad Sohail Yunis</a>, <a href="https://publications.waset.org/abstracts/search?q=Hina%20Hashim"> Hina Hashim</a>, <a href="https://publications.waset.org/abstracts/search?q=Alistair%20R.%20Anderson"> Alistair R. Anderson</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Entrepreneurship is gendered with masculine qualities, yet social enterprise epitomizes caring a feminine quality. However enterprising practices may have little to do with gender. Consequently, the purpose of this paper is to examine practices using two very different explanatory theories, feminist and institutional theory, to establish the role played by gender. This study is situated in KP, the poor but traditional north of Pakistan. Utilising on an interpretive qualitative research approach, this research collected data through in-depth interviews with ten women social entrepreneurs of KP, Pakistan and analyzed using thematic analysis. Empirically, this paper identifies and describes on a number of interesting themes that relate to the women entrepreneurship such as 'women empowerment, patriarchal culture, role of culture and societal norms, religious extremism and terrorism, forced entrepreneurs, change creators, institutional corruption, and security issues'. In addition, female social enterprise in KP is set in a patriarchal, masculine culture, but the practices negotiate institutional obstacles to bring benefits to the disenfranchised. Finally, this research claims to present an original insight into female social entrepreneurship in a developing country context and provide fresh theoretical and empirical perspectives to advance knowledge and scholarship. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=female%20social%20entrepreneurship" title="female social entrepreneurship">female social entrepreneurship</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20theory" title=" institutional theory"> institutional theory</a>, <a href="https://publications.waset.org/abstracts/search?q=feminist%20theory" title=" feminist theory"> feminist theory</a>, <a href="https://publications.waset.org/abstracts/search?q=developing%20countries" title=" developing countries"> developing countries</a> </p> <a href="https://publications.waset.org/abstracts/83007/the-complementary-explanations-of-institutional-and-feminist-perspectives-for-female-social-enterprise-in-pakistan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/83007.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">219</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5662</span> Organizational Change in the FBI after 9/11: An Institutional Theoretical Analysis</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ben%20D.%20Atkins">Ben D. Atkins</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study will examine the impact of September 11, 2001, terrorist attacks on the organizational development of American federal law enforcement through focusing on the Federal Bureau of Investigation. Content analysis of discourse in a federal law enforcement practitioner publication along with official FBI statements will be used to gain a better understanding of FBI organizational changes that have taken place since the events of September 11, 2001. Analysis of content trends in the FBI Law Enforcement Bulletin and public discourse of FBI officials from 1999 to 2005 indicate that, in addition to structural changes, the bureau has also undergone a variety of cultural changes. The results offer some support for the institutional theoretical perspective, suggesting that post-9/11 organizational changes such as new mission priorities and the establishment of new branches were partially initiated due to a variety external pressures, which lends support for coercive isomorphism. Furthermore, structural changes are discussed in relation to the attainment and maintenance of organizational legitimacy. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=institutional%20theory" title="institutional theory">institutional theory</a>, <a href="https://publications.waset.org/abstracts/search?q=organizational%20theory" title=" organizational theory"> organizational theory</a>, <a href="https://publications.waset.org/abstracts/search?q=law%20enforcement" title=" law enforcement"> law enforcement</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20administration" title=" public administration"> public administration</a> </p> <a href="https://publications.waset.org/abstracts/72613/organizational-change-in-the-fbi-after-911-an-institutional-theoretical-analysis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/72613.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">240</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5661</span> Reasons behind Accounting Information Tools Adopted by Portuguese Third Sector Organizations: Institutional Theory versus Rational Choice Theory</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Eurico%20Lima%20Basto">Eurico Lima Basto</a>, <a href="https://publications.waset.org/abstracts/search?q=Of%C3%A9lia%20Pinto"> Ofélia Pinto</a>, <a href="https://publications.waset.org/abstracts/search?q=Anabela%20Silva"> Anabela Silva</a>, <a href="https://publications.waset.org/abstracts/search?q=Am%C3%A9lia%20Ferreira-Da-Silva"> Amélia Ferreira-Da-Silva</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose if this study is two-fold: on the one hand, to identify the accounting information systems implemented in third sector organizations, as well as its components, its tools and the decisions and control purposes they serve; on the other hand, and by confronting these two theories - institutional theory versus rational choice – we intent to go further by understanding the reasons behind the adoption of the aforementioned tools. Data has been collected from third sector organizations operating in Portugal. Our sample includes all juridical types of organizations such as foundations, cooperative, associations or private institutions of social solidarity. The questionnaire contained sixteen close-ended questions and four open-questions. Results confirm the theoretical perspective of institutionalism. Most third sector organizations operating in Portugal implemented only traditional accounting tools like standard accounting statements, cost accounting, budgeting. Moreover, there is clear evidence that the decisions about the implementation of these tools were coercive oriented. With this study it is intended to contribute to a better understanding of the context of third sector organizations in Portugal, in particular the role that accounting plays in this sector, with a special focus on management accounting tools, and the factors that influence their use and the degree of their usefulness in the process of decision making. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=third%20sector" title="third sector">third sector</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20tools" title=" accounting tools"> accounting tools</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20theory" title=" institutional theory"> institutional theory</a>, <a href="https://publications.waset.org/abstracts/search?q=Portugal" title=" Portugal"> Portugal</a>, <a href="https://publications.waset.org/abstracts/search?q=descriptive%20research" title=" descriptive research"> descriptive research</a> </p> <a href="https://publications.waset.org/abstracts/47198/reasons-behind-accounting-information-tools-adopted-by-portuguese-third-sector-organizations-institutional-theory-versus-rational-choice-theory" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/47198.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">307</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5660</span> Institional Logics and Individual Actors: What Can an Organizational Change Agent Do? </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mira%C3%A7%20Sava%C5%9F%20Turhan">Miraç Savaş Turhan</a>, <a href="https://publications.waset.org/abstracts/search?q=Ali%20Dan%C4%B1%C5%9Fman"> Ali Danışman</a> </p> <p class="card-text"><strong>Abstract:</strong></p> New institutional theorists in organization theory have used institutional logics perspective to explain the contradictory practices in modern western societies. Accordingly, distinct institutional logics are embedded in central institutions such as the market, state, democracy, family, and religion. Individual and organizational actors and their practices are restricted and guided by institutional logics in a particular field. Through this perspective, actors are assumed to have a situated, embedded, boundedly intentional, and adaptive role against the structure in social, cultural and political context. Since the early 1990's, increasing number of studies has attempted to explain the role of actors in creating, maintaining, and changing institutions. Yet, most of these studies have focused on organizational field-level actors, ignoring the role that can be played by individual actors within organizations. As a result, we have much information about what organizational field level actors can do, but relatively little knowledge about the ability of organizational change agents within organization in relation to institutional orders. This study is an attempt to find out how the ability of individual actors who attempt to change their organization is constrained and shaped by institutional logics dominating the field. We examine this issue in a private school in the Turkish Education field. We first describe dominating institutional logics in the Turkish Education field. Then we conducted in-depth interviews and content analysis in the school. The early results indicate that attempts and actions of organizational change agents are remarkably directed and shaped by the dominating institutional logics in the Turkish Education field. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Institutional%20logics" title="Institutional logics">Institutional logics</a>, <a href="https://publications.waset.org/abstracts/search?q=individual%20actors" title=" individual actors"> individual actors</a>, <a href="https://publications.waset.org/abstracts/search?q=organizational%20change" title=" organizational change"> organizational change</a>, <a href="https://publications.waset.org/abstracts/search?q=organizational%20change%20agent" title=" organizational change agent"> organizational change agent</a> </p> <a href="https://publications.waset.org/abstracts/32967/institional-logics-and-individual-actors-what-can-an-organizational-change-agent-do" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/32967.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">395</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5659</span> Corporate Voluntary Greenhouse Gas Emission Reporting in United Kingdom: Insights from Institutional and Upper Echelons Theories</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lyton%20Chithambo">Lyton Chithambo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper reports the results of an investigation into the extent to which various stakeholder pressures influence voluntary disclosure of greenhouse-gas (GHG) emissions in the United Kingdom (UK). The study, which is grounded on institutional theory, also borrows from the insights of upper echelons theory and examines whether specific managerial (chief executive officer) characteristics explain and moderates various stakeholder pressures in explaining GHG voluntary disclosure. Data were obtained from the 2011 annual and sustainability reports of a sample of 216 UK companies on the FTSE350 index listed on the London Stock Exchange. Generally the results suggest that there is no substantial shareholder and employee pressure on a firm to disclose GHG information but there is significant positive pressure from the market status of a firm with those firms with more market share disclosing more GHG information. Consistent with the predictions of institutional theory, we found evidence that coercive pressure i.e. regulatory pressure and mimetic pressures emanating in some industries notably industrials and consumer services have a significant positive influence on firms’ GHG disclosure decisions. Besides, creditor pressure also had a significant negative relationship with GHG disclosure. While CEO age had a direct negative effect on GHG voluntary disclosure, its moderation effect on stakeholder pressure influence on GHG disclosure was only significant on regulatory pressure. The results have important implications for both policy makers and company boards strategizing to reign in their GHG emissions. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=greenhouse%20gases" title="greenhouse gases">greenhouse gases</a>, <a href="https://publications.waset.org/abstracts/search?q=voluntary%20disclosure" title=" voluntary disclosure"> voluntary disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=upper%20echelons%20theory" title=" upper echelons theory"> upper echelons theory</a>, <a href="https://publications.waset.org/abstracts/search?q=institution%20theory" title=" institution theory"> institution theory</a> </p> <a href="https://publications.waset.org/abstracts/10929/corporate-voluntary-greenhouse-gas-emission-reporting-in-united-kingdom-insights-from-institutional-and-upper-echelons-theories" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/10929.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">233</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5658</span> A Comparative Case Study of Institutional Work in Public Sector Organizations: Creating Knowledge Management Practice</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dyah%20Adi%20Sriwahyuni">Dyah Adi Sriwahyuni</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Institutional work has become a prominent and contemporary institutional theory perspective in organization studies. A wealth of studies in organizations have explored actor activities in creating, maintaining, and disrupting institutions at the field level. However, the exploration of the work of actors in creating new management practices at the organizational level has been somewhat limited. The current institutional work literature mostly describes the work of actors at the field level and ignores organizational actors who work to realize management practices. Organizational actors here are defined as actors in organizations who work to institutionalize a particular management practice within the organizations. The extant literature has also generalized the types of management practices, which meant overlooking the unique characteristics of each management fashion as well as a management practice. To fill these gaps, this study aims to provide empirical evidence so as to contribute theoretically to institutional work through a comparative case study on organizational actors’ creation of knowledge management (KM) practice in two public sector organizations in Indonesia. KM is a contemporary management practice employed to manage individual and organizational knowledge in order to improve organizational performance. This practice presents a suitable practical setting with which to provide a rich understanding of the organizational actors’ institutional work and their connection with technology. Drawing on and extending the work of Perkmann and Spicer (2008), this study explores the forms of institutional work performed by organizational actors, including their motivation, skills, challenges, and opportunities. The primary data collection is semi-structured interviews with knowledgeable actors and document analysis for validity and triangulation. Following Eisenhardt's cross-case patterns, the researcher analyzed the collected data focusing on within-group similarities and intergroup differences. The researcher coded interview data using NVivo and used documents to corroborate the findings. The study’s findings add to the wealth of institutional theory literature in organization studies, particularly institutional work related to management practices. This study builds a theory about the work of organizational actors in creating knowledge management practices. Using the perspective of institutional work, research can show the roles of the various actors involved, their practices, and their relationship to technology (materiality), not only focusing on actors with a power which has been the theorizing of institutional entrepreneurship. The development of knowledge management practices in the Indonesian public sector is also a significant additional contribution, given that the current KM literature is dominated by conceptualizing the KM framework and the impact of KM on organizations. The public sector, which is the research setting, also provides important lessons on how actors in a highly institutionalized context are creating an institution, in this case, a knowledge management practice. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=institutional%20work" title="institutional work">institutional work</a>, <a href="https://publications.waset.org/abstracts/search?q=knowledge%20management" title=" knowledge management"> knowledge management</a>, <a href="https://publications.waset.org/abstracts/search?q=case%20study" title=" case study"> case study</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20sector%20organizations" title=" public sector organizations"> public sector organizations</a> </p> <a href="https://publications.waset.org/abstracts/154109/a-comparative-case-study-of-institutional-work-in-public-sector-organizations-creating-knowledge-management-practice" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/154109.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">118</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5657</span> Institutional Determinants of Economic Growth in Georgia and in Other Post-Communist Economies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nazira%20Kakulia">Nazira Kakulia</a>, <a href="https://publications.waset.org/abstracts/search?q=Tsotne%20Zhghenti"> Tsotne Zhghenti</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The institutional development is one of the actual topics in economics science. New trends and directions of institutional development mostly depend on its structure and framework. Transformation of institutions is an important problem for every economy, especially for developing countries. The first research goal is to determine the importance and interactions between different institutions in Georgia. Using World Governance Indicators and Economic Freedom indexes it can be calculated the size for each institutional group. The second aim of this research is to evaluate Georgian institutional backwardness in comparison to other post-communist economies. We use statistical and econometric methods to evaluate the difference between the levels of institutional development in Georgia and in leading post-communist economies. Within the scope of this research, major findings are coefficients which are an assessment of their deviation (i.e. lag) of institutional indicators between Georgia and leading post-communist country which should be compared. The last part of the article includes analysis around the selected coefficients. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=post-communist%20transition" title="post-communist transition">post-communist transition</a>, <a href="https://publications.waset.org/abstracts/search?q=institutions" title=" institutions"> institutions</a>, <a href="https://publications.waset.org/abstracts/search?q=economic%20growth" title=" economic growth"> economic growth</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20development" title=" institutional development"> institutional development</a> </p> <a href="https://publications.waset.org/abstracts/100913/institutional-determinants-of-economic-growth-in-georgia-and-in-other-post-communist-economies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/100913.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">190</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5656</span> Author Self-Archiving in Open Access Institutional Repositories for Awareness Creation in Universities</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Kwame%20Kodua-Ntim">Kwame Kodua-Ntim</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study explored the authors self-archiving to create awareness of open-access institutional repositories in universities. The qualitative approach of the study was informed by the interpretive paradigm as well as the case research design. The target population for the study was all twelve (12) open-access institutional repositories managers and administrators purposively selected from the five (5) universities in Ghana. The universities were chosen since they were the only ones listed in the Directory of Open Access Repositories. Interviews were conducted using a semi-structured interview guide and data were analyzed using thematic analysis. The study revealed that academics had some information about self-archiving in open-access institutional repositories and university libraries with open-access institutional repositories were using DSpace software. Managers and administrators of open-access institutional repositories mediated content uploaded and believed that author self-archiving could improve awareness of open-access institutional repositories. The study recommended that universities should fully implement the author’s self-archiving protocol, and academics should be trained to be able to upload research works onto open-access institutional repositories. Furthermore, the university and university library should provide rigorous policies on author self-archiving and incentives for author self-archiving in the open access institutional repositories. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=author" title="author">author</a>, <a href="https://publications.waset.org/abstracts/search?q=awareness" title=" awareness"> awareness</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20repositories" title=" institutional repositories"> institutional repositories</a>, <a href="https://publications.waset.org/abstracts/search?q=open%20access" title=" open access"> open access</a>, <a href="https://publications.waset.org/abstracts/search?q=open%20archive" title=" open archive"> open archive</a>, <a href="https://publications.waset.org/abstracts/search?q=self-archiving" title=" self-archiving"> self-archiving</a> </p> <a href="https://publications.waset.org/abstracts/161785/author-self-archiving-in-open-access-institutional-repositories-for-awareness-creation-in-universities" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/161785.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">87</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5655</span> Institutional Capacity and Corruption: Evidence from Brazil </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dalson%20Figueiredo">Dalson Figueiredo</a>, <a href="https://publications.waset.org/abstracts/search?q=Enivaldo%20Rocha"> Enivaldo Rocha</a>, <a href="https://publications.waset.org/abstracts/search?q=Ranulfo%20Paranhos"> Ranulfo Paranhos</a>, <a href="https://publications.waset.org/abstracts/search?q=Jos%C3%A9%20Alexandre"> José Alexandre</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper analyzes the effects of institutional capacity on corruption. Methodologically, the research design combines both descriptive and multivariate statistics to examine two original datasets based on secondary data. In particular, we employ a principal component model to estimate an indicator of institutional capacity for both state audit institutions and subnational judiciary courts. Then, we estimate the effect of institutional capacity on two dependent variables: (1) incidence of administrative irregularities and (2) time elapsed to judge corruption cases. The preliminary results using ordinary least squares, negative binomial and Tobit models suggest the same conclusions: higher the institutional audit capacity, higher is the probability of detecting a corruption case. On the other hand, higher the institutional capacity of state judiciary, the lower is the time to judge corruption cases. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=institutional%20capacity" title="institutional capacity">institutional capacity</a>, <a href="https://publications.waset.org/abstracts/search?q=corruption" title=" corruption"> corruption</a>, <a href="https://publications.waset.org/abstracts/search?q=state%20level%20institutions" title=" state level institutions"> state level institutions</a>, <a href="https://publications.waset.org/abstracts/search?q=evidence%20from%20Brazil" title=" evidence from Brazil "> evidence from Brazil </a> </p> <a href="https://publications.waset.org/abstracts/15940/institutional-capacity-and-corruption-evidence-from-brazil" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/15940.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">372</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5654</span> Evolution of Relations among Multiple Institutional Logics: A Case Study from a Higher Education Institution</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ye%20Jiang">Ye Jiang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> To examine how the relationships among multiple institutional logics vary over time and the factors that may impact this process, we conducted a 15-year in-depth longitudinal case study of a Higher Education Institution to examine its exploration in college student management. By employing constructive grounded theory, we developed a four-stage process model comprising separation, formalization, selective bridging, and embeddedness that showed how two contradictory logics become complementary, and finally become a new hybridized logic. We argue that selective bridging is an important step in changing inter-logic relations. We also found that ambidextrous leadership and situational sensemaking are two key factors that drive this process. Our contribution to the literature is threefold. First, we enhance the literature on the changing relationships among multiple institutional logics and our findings advance the understanding of relationships between multiple logics through a dynamic view. While most studies have tended to assume that the relationship among logics is static and persistently in a contentious state, we contend that the relationships among multiple institutional logics can change over time. Competitive logics can become complementary, and a new hybridized logic can emerge therefrom. The four-stage logic hybridization process model offers insights on the logic hybridization process, which is underexplored in the literature. Second, our research reveals that selective bridging is important in making conflicting logics compatible, and thus constitutes a key step in creating new hybridized logic dynamics. Our findings suggest that the relations between multiple logics are manageable and can thus be manipulated for organizational innovation. Finally, the factors influencing the variations in inter-logic relations enrich the understanding of the antecedents of these dynamics. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=institutional%20theory" title="institutional theory">institutional theory</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20logics" title=" institutional logics"> institutional logics</a>, <a href="https://publications.waset.org/abstracts/search?q=ambidextrous%20leadership" title=" ambidextrous leadership"> ambidextrous leadership</a>, <a href="https://publications.waset.org/abstracts/search?q=situational%20sensemaking" title=" situational sensemaking"> situational sensemaking</a> </p> <a href="https://publications.waset.org/abstracts/148760/evolution-of-relations-among-multiple-institutional-logics-a-case-study-from-a-higher-education-institution" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/148760.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">165</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5653</span> Financial Regulation and the Twin Peaks Model in a Developing and Developed Country Contexts: An Institutional Theory Perspective</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Pumela%20Msweli">Pumela Msweli</a>, <a href="https://publications.waset.org/abstracts/search?q=Dexter%20L.%20Ryneveldt"> Dexter L. Ryneveldt</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper seeks to shed light on institutional logics and institutionalization processes that influence the successful implementation of financial sector regulations. We use the neo-institutional theory lens to interrogate how the newly promulgated Financial Sector Regulations Act (FSRA) provides for the institutionalisation of the Twin Peaks Model. With the enactment of FSRA, previous financial regulatory institutions were dismantled, and new financial regulators established. In point, the Financial Services Conduct Authority (FSCA) replaced the Financial Services Board (FSB), and accordingly, the Prudential Authority (PA) was established. FSRA is layered with complexities that make it mandatory to co-exist, cooperate, and collaborate with other institutions to fulfill FSRA’s overall financial stability objective. We use content analysis of the financial regulations that established the Twin Peaks Models (TPM) in South Africa and in the Netherlands, to map out the three-stage institutionalization processes: (1) habitualisation, (2) objectification and (3) sedimentation. This allowed for a comparison of how South Africa, as a developing country and Netherlands as a developed country, have institutionalized the Twin Peak model. We provide valuable insights into how differences in the institutional and societal logics of the developing and developed contexts shape the institutionalization of financial regulations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20industry" title="financial industry">financial industry</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20regulation" title=" financial regulation"> financial regulation</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20stability" title=" financial stability"> financial stability</a>, <a href="https://publications.waset.org/abstracts/search?q=institutionalisation" title=" institutionalisation"> institutionalisation</a>, <a href="https://publications.waset.org/abstracts/search?q=habitualization" title=" habitualization"> habitualization</a>, <a href="https://publications.waset.org/abstracts/search?q=objectification" title=" objectification"> objectification</a>, <a href="https://publications.waset.org/abstracts/search?q=sedimentation" title=" sedimentation"> sedimentation</a>, <a href="https://publications.waset.org/abstracts/search?q=twin%20peaks%20model" title=" twin peaks model"> twin peaks model</a> </p> <a href="https://publications.waset.org/abstracts/129146/financial-regulation-and-the-twin-peaks-model-in-a-developing-and-developed-country-contexts-an-institutional-theory-perspective" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/129146.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">158</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5652</span> An Institutional Analysis of IFRS Adoption in Poor Jurisdictions</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Catalina%20Florentina%20Pricope">Catalina Florentina Pricope</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The last two decades witnessed a movement towards harmonization of international financial reporting standards (IFRS) throughout the global economy. This investigation seeks to identify the factors that could explain the adoption of IFRS by poor jurisdictions. While there has been a considerable amount, of literature published on the effects and key drivers of IFRS adoption in both developed and developing countries, little attention has been paid to jurisdictions with less developed capital markets and low-income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing a sample of 45 poor jurisdictions between 2008 and 2013, the study empirically shows that poor jurisdictions are driven by legitimacy concerns rather than by economic reasoning to adopt an international accounting perspective. This in turn has implications for the IASB, as it should seek to influence institutional pressures within a particular jurisdiction in order to promote IFRS adoption. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IFRS%20adoption" title="IFRS adoption">IFRS adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=isomorphism" title=" isomorphism"> isomorphism</a>, <a href="https://publications.waset.org/abstracts/search?q=poor%20jurisdictions" title=" poor jurisdictions"> poor jurisdictions</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20harmonization" title=" accounting harmonization "> accounting harmonization </a> </p> <a href="https://publications.waset.org/abstracts/39744/an-institutional-analysis-of-ifrs-adoption-in-poor-jurisdictions" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/39744.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">276</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5651</span> Entrepreneurship, Institutional Quality, and Macroeconomic Performance: Evidence from Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Cleopatra%20Oluseye%20Ibukun">Cleopatra Oluseye Ibukun</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Following the endogenous growth theory, entrepreneurship has been considered pivotal to economic growth and development, particularly in developing countries like Nigeria. Meanwhile, efforts to reduce unemployment has yielded minimal result with over 36% of youth unemployment and a dwindling economic growth despite the country’s natural and human resource endowment. This study, therefore, investigates the effects of entrepreneurship and institutional quality on economic growth and unemployment in Nigeria over the period 1996 to 2018. The data is obtained from the National Bureau of Statistics (NBS), World Bank’s World Development Indicators (WDI), and the World Bank’s World Governance Indicators (WGI). The study period is guided by the availability of data, and the study employs both descriptive and econometric techniques of analysis (specifically, the Auto-regressive Distributed Lag Approach). This approach is preferable given that the variables are stationary at the first difference, while the bounds test suggests the existence of co-integration among the variables. By implication, an increase in entrepreneurship significantly improves economic growth, and it reduces unemployment in both the short-run and the long-run. Besides, institutional quality proxied by the control of corruption, political stability, and government effectiveness significantly mediates the interaction between entrepreneurship and macroeconomic performance. This study concludes that improved institutional quality enhances the effect of entrepreneurship on economic growth and unemployment in Nigeria, and it recommends an improvement in Nigeria’s institutional quality because it can jeopardise or augment the effect of entrepreneurship on macroeconomic performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=entrepreneurship" title="entrepreneurship">entrepreneurship</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20quality" title=" institutional quality"> institutional quality</a>, <a href="https://publications.waset.org/abstracts/search?q=unemployment" title=" unemployment"> unemployment</a>, <a href="https://publications.waset.org/abstracts/search?q=gross%20domestic%20product" title=" gross domestic product"> gross domestic product</a>, <a href="https://publications.waset.org/abstracts/search?q=Nigeria" title=" Nigeria"> Nigeria</a> </p> <a href="https://publications.waset.org/abstracts/126527/entrepreneurship-institutional-quality-and-macroeconomic-performance-evidence-from-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/126527.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">136</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5650</span> The Role of Institutional Quality and Institutional Quality Distance on Trade: The Case of Agricultural Trade within the Southern African Development Community Region</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Kgolagano%20Mpejane">Kgolagano Mpejane</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study applies a New Institutional Economics (NIE) analytical framework to trade in developing economies by assessing the impacts of institutional quality and institutional quality distance on agricultural trade using a panel data of 15 Southern African Development Community (SADC) countries from the years 1991-2010. The issue of institutions on agricultural trade has not been accorded the necessary attention in the literature, particularly in developing economies. Therefore, the paper empirically tests the gravity model of international trade by measuring the impact of political, economic and legal institutions on intra SADC agricultural trade. The gravity model is noted for its exploratory power and strong theoretical foundation. However, the model has statistical shortcomings in dealing with zero trade values and heteroscedasticity residuals leading to biased results. Therefore, this study employs a two stage Heckman selection model with a Probit equation to estimate the influence of institutions on agricultural trade. The selection stages include the inverse Mills ratio to account for the variable bias of the gravity model. The Heckman model accounts for zero trade values and is robust in the presence of heteroscedasticity. The empirical results of the study support the NIE theory premise that institutions matter in trade. The results demonstrate that institutions determine bilateral agricultural trade on different margins with political institutions having positive and significant influence on bilateral agricultural trade flows within the SADC region. Legal and economic institutions have significant and negative effects on SADC trade. Furthermore, the results of this study confirm that institutional quality distance influences agricultural trade. Legal and political institutional distance have a positive and significant influence on bilateral agricultural trade while the influence of economic, institutional quality is negative and insignificant. The results imply that nontrade barriers, in the form of institutional quality and institutional quality distance, are significant factors limiting intra SADC agricultural trade. Therefore, gains from intra SADC agricultural trade can be attained through the improvement of institutions within the region. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=agricultural%20trade" title="agricultural trade">agricultural trade</a>, <a href="https://publications.waset.org/abstracts/search?q=institutions" title=" institutions"> institutions</a>, <a href="https://publications.waset.org/abstracts/search?q=gravity%20model" title=" gravity model"> gravity model</a>, <a href="https://publications.waset.org/abstracts/search?q=SADC" title=" SADC"> SADC</a> </p> <a href="https://publications.waset.org/abstracts/100948/the-role-of-institutional-quality-and-institutional-quality-distance-on-trade-the-case-of-agricultural-trade-within-the-southern-african-development-community-region" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/100948.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">148</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5649</span> An Alternative Institutional Design for Efficient Management of Nepalese Irrigation Systems</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Tirtha%20Raj%20Dhakal">Tirtha Raj Dhakal</a>, <a href="https://publications.waset.org/abstracts/search?q=Brian%20Davidson"> Brian Davidson</a>, <a href="https://publications.waset.org/abstracts/search?q=Bob%20Farquharson"> Bob Farquharson</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Institutional design is important if water resources are to be managed efficiently. In Nepal, the supply of water in both farmer- and agency-managed irrigation systems is inefficient because of the weak institutional frameworks. This type of inefficiency is linked with collective problems such as non-excludability of irrigation water, inadequate recognition of property rights and externalities. Irrigation scheme surveys from Nepal as well as existing literature revealed that the Nepalese irrigation sector is facing many issues such as low cost recovery, inadequate maintenance of the schemes and inefficient allocation and utilization of irrigation water. The institutional practices currently in place also fail to create/force any incentives for farmers to use water efficiently and to pay for its use. This, thus, compels the need of refined institutional framework that can address the collective problems and improve irrigation efficiency. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=agency-managed" title="agency-managed">agency-managed</a>, <a href="https://publications.waset.org/abstracts/search?q=cost%20recovery" title=" cost recovery"> cost recovery</a>, <a href="https://publications.waset.org/abstracts/search?q=farmer-managed" title=" farmer-managed"> farmer-managed</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20design" title=" institutional design"> institutional design</a> </p> <a href="https://publications.waset.org/abstracts/62687/an-alternative-institutional-design-for-efficient-management-of-nepalese-irrigation-systems" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/62687.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">424</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5648</span> Institutional Engineering and Party Politics in Nigeria’s Fourth Republic</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Emmanuel%20Ayobami%20Adesiyan">Emmanuel Ayobami Adesiyan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Political theorists have identified ethnicity as an obstacle to democratic stability in deeply divided societies. Nigeria belongs to the categories of problematic states labeled divided or deeply divided societies, as such post-independence politics is characterized by ethnicity with its ruinous effect on democratic governance and development. Institutional Engineering, the purposive manipulation of the electoral rule relating to party organization and the electoral formula has been established in comparative political studies as a policy measure for managing ethnicity in order to stabilize politics in divided societies. This paper examines the use of electoral engineering tools in managing ethnic politics in Nigeria’s Fourth Republic. The study is guided by rational institutional theory. Secondary data on electoral rules and disaggregated results of presidential elections were collected from archival documents. Data were subjected to content analysis. Institutional changes in electoral rules have promoted the development of inter-ethnic bargaining and compromises within the party system. Presidential Electoral Formula aided the emergence of national rather parochial parties. Electoral engineering tools moved Nigerian Politics from ethnic parochialism to inclusion and accommodation. These innovations should be strengthened to enhance democratic stability. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nigeria" title="Nigeria">Nigeria</a>, <a href="https://publications.waset.org/abstracts/search?q=presidential-elections" title=" presidential-elections"> presidential-elections</a>, <a href="https://publications.waset.org/abstracts/search?q=ethnic%20politics" title=" ethnic politics"> ethnic politics</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20engineering" title=" institutional engineering"> institutional engineering</a> </p> <a href="https://publications.waset.org/abstracts/98241/institutional-engineering-and-party-politics-in-nigerias-fourth-republic" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/98241.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">236</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5647</span> Pressure Sensitive v/s Pressure Resistance Institutional Investors towards Socially Responsible Investment Behavior: Evidence from Malaysia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammad%20Talha">Mohammad Talha</a>, <a href="https://publications.waset.org/abstracts/search?q=Abdullah%20Sallehhuddin%20Abdullah%20Salim"> Abdullah Sallehhuddin Abdullah Salim</a>, <a href="https://publications.waset.org/abstracts/search?q=Abdul%20Aziz%20Abdul%20Jalil"> Abdul Aziz Abdul Jalil</a>, <a href="https://publications.waset.org/abstracts/search?q=Norzarina%20Md%20Yatim"> Norzarina Md Yatim</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The significant contribution of institutional investors across the globe in socially responsible investment (SRI) is well-documented in the literature. Nevertheless, how the SRI behavior of pressure-resistant, pressure-sensitive and pressure-indeterminate institutional investors remain unexplored extensively. This study examines the moderating effect of institutional investors towards socially responsible investment behavior in the context of emerging economies. This study involved 229 institutional investors in Malaysia. A total of 1,145 questionnaires were distributed. Out of these, 308 (130 pressure sensitive institutional investors and 178 pressure resistant institutional investors), representing a usable rate of 26.9 per cent, were found fit for data analysis. Utilizing multi-group analysis via AMOS, this study found evidence for the presence of moderating effect by a type of institutional investor topology in socially responsible investment behavior. At intentional level, it established that type of institutional investor was a significant moderator in the relationship between subjective norms, and caring ethical climate with intention among pressure-resistant institutional investors, as well as between perceived behavioral controls with intention among pressure-sensitive institutional investors. At the behavioral level, the results evidenced that there was only a significant moderating effect between intention and socially responsible investment behavior among pressure-resistant institutional investors. The outcomes are expected to benefit policy makers, regulators, and market participants in order to leap forward SRI growth in developing economies. Nevertheless, the outcomes are limited to a few factors, and it is believed that future studies shall address those limitations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=socially%20responsible%20investment" title="socially responsible investment">socially responsible investment</a>, <a href="https://publications.waset.org/abstracts/search?q=behavior" title=" behavior"> behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=pressure%20sensitive%20investors" title=" pressure sensitive investors"> pressure sensitive investors</a>, <a href="https://publications.waset.org/abstracts/search?q=pressure%20insensitive%20investors" title=" pressure insensitive investors"> pressure insensitive investors</a>, <a href="https://publications.waset.org/abstracts/search?q=Institutional%20Investment%20Malaysia" title=" Institutional Investment Malaysia"> Institutional Investment Malaysia</a> </p> <a href="https://publications.waset.org/abstracts/79600/pressure-sensitive-vs-pressure-resistance-institutional-investors-towards-socially-responsible-investment-behavior-evidence-from-malaysia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/79600.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">368</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5646</span> Effects of Family Ownership and Institutional Ownership on Cash Dividend Policy in Companies Listed at Tehran Stock Exchange</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mahdi%20Azizzadeh">Mahdi Azizzadeh</a>, <a href="https://publications.waset.org/abstracts/search?q=Ali%20Nabizadeh"> Ali Nabizadeh</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper investigates whether ownership structure has significant effects on dividend policy and the percentage of cash dividend payout ratio in Iranian companies listed on the Tehran Stock Exchange. We use a sample of 300 firm-years for 2010-2014. Results indicate that there is no significant relationship between family ownership and/or institutional ownership and dividend policy. Furthermore, there is no significant relationship between dividend policies in family-owned firms with high or low institutional ownership. However, our empirical test shows that family firms with a low level of institutional investors distribute more cash dividends on average than family firms with a high level of institutional ownership. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=family%20ownership" title="family ownership">family ownership</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20ownership" title=" institutional ownership"> institutional ownership</a>, <a href="https://publications.waset.org/abstracts/search?q=dividend%20policy" title=" dividend policy"> dividend policy</a>, <a href="https://publications.waset.org/abstracts/search?q=dividend%20payout%20ratio" title=" dividend payout ratio"> dividend payout ratio</a> </p> <a href="https://publications.waset.org/abstracts/55428/effects-of-family-ownership-and-institutional-ownership-on-cash-dividend-policy-in-companies-listed-at-tehran-stock-exchange" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/55428.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">303</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5645</span> The Regional Center for Business Quality of the University Center of the Valleys: Transiting to an Entrepreneurial University</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Carlos%20Alberto%20Santamaria%20Velasco">Carlos Alberto Santamaria Velasco</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study object of this chapter analyzes the case of the Centro Regional para la Calidad Empresarial (CreCE) starting from an analysis of the theoretical discussion about the universities as actors of the development and generation of enterprises. As well as the promotion of the entrepreneurial culture that they carry out in their environment of influence as part of the linkage and extension actions that have as one of their substantive functions, in addition to teaching and research. The objective is to know the theoretical discussion and the state of art about the entrepreneurial universities from the institutional theory of Douglas North, carrying out a theoretical analysis of the formal and informal factors from the universities linking the specific case of the CReCE. A literature review was carried out in the main journals in the topic of entrepreneurship, about the factors that influence the creation and development of entrepreneurial universities, complementing research in the study of a particular case, CreCE, and how this affects in the transformation of the CUVALLES(Centro Universitario de los Valles) in its way towards an entrepreneurial university. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=entrepreneurial%20university" title="entrepreneurial university">entrepreneurial university</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20theory" title=" institutional theory"> institutional theory</a>, <a href="https://publications.waset.org/abstracts/search?q=university" title=" university"> university</a>, <a href="https://publications.waset.org/abstracts/search?q=entrepreneurial%20universities" title=" entrepreneurial universities"> entrepreneurial universities</a> </p> <a href="https://publications.waset.org/abstracts/71713/the-regional-center-for-business-quality-of-the-university-center-of-the-valleys-transiting-to-an-entrepreneurial-university" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/71713.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">232</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5644</span> Transaction Costs in Institutional Environment and Entry Mode Choice</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=K.%20D.%20Mroczek">K. D. Mroczek</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In the study presented institutional context is discussed in terms of companies’ entry mode choice. In contrary to many previous analyses, instead of using one or two aggregated variables, a set of eleven determinants is used to establish equity and non-equity internationalization friendly conditions. Based on secondary data, 140 countries are analysed and grouped into clusters revealing similar framework. The range of the economies explored is wide as it covers all regions distinguished by The World Bank. The results can prove a useful alternative for operationalization of institutional variables in further research concerning entry modes or strategic management in international markets. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=clustering" title="clustering">clustering</a>, <a href="https://publications.waset.org/abstracts/search?q=entry%20mode%20choice" title=" entry mode choice"> entry mode choice</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20environment" title=" institutional environment"> institutional environment</a>, <a href="https://publications.waset.org/abstracts/search?q=transaction%20costs" title=" transaction costs"> transaction costs</a> </p> <a href="https://publications.waset.org/abstracts/2511/transaction-costs-in-institutional-environment-and-entry-mode-choice" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2511.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">269</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5643</span> Institutional Superposition, over Management and Coastal Economic Development: Coastal Areas in China</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mingbao%20Chen">Mingbao Chen</a>, <a href="https://publications.waset.org/abstracts/search?q=Mingli%20Zhao"> Mingli Zhao</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The coastal zone is the intersection of land and sea system, and also is the connecting zone of the two economic systems of land and sea. In the world, all countries attach great importance to the coastal zone management and the coastal zone economy. In China, the government has developed a number of related coastal management policies and institutional, such as marine functional zoning, main function zoning, integrated coastal zone management, to ensure the sustainable utilization of the coastal zone and promote the development of coastal economic. However, in practice, the effect is not satisfactory. This paper analyses the coastal areas of coastal zone management on coastal economic growth contribution based on coastal areas economic development data with the 2007-2015 in China, which uses the method of the evaluation index system of coastal zone management institutional efficiency. The results show that the coastal zone management institutional objectives are not clear, and the institutional has high repeatability. At the same time, over management of coastal zone leads to low economic efficiency because the government management boundary is blurred. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=institutional%20overlap" title="institutional overlap">institutional overlap</a>, <a href="https://publications.waset.org/abstracts/search?q=over%20management" title=" over management"> over management</a>, <a href="https://publications.waset.org/abstracts/search?q=coastal%20zone%20management" title=" coastal zone management"> coastal zone management</a>, <a href="https://publications.waset.org/abstracts/search?q=coastal%20zone%20economy" title=" coastal zone economy"> coastal zone economy</a> </p> <a href="https://publications.waset.org/abstracts/74771/institutional-superposition-over-management-and-coastal-economic-development-coastal-areas-in-china" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/74771.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">392</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5642</span> The Change in Management Accounting from an Institutional Perspective: A Case Study for a Romania Company</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Gabriel%20Jinga">Gabriel Jinga</a>, <a href="https://publications.waset.org/abstracts/search?q=Madalina%20Dumitru"> Madalina Dumitru</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalization of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modeled by the contingencies specific to this company (e.g. environment, industry, strategy). <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=management%20accounting" title="management accounting">management accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=change" title=" change"> change</a>, <a href="https://publications.waset.org/abstracts/search?q=Romania" title=" Romania"> Romania</a>, <a href="https://publications.waset.org/abstracts/search?q=contingency" title=" contingency"> contingency</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20theory" title=" institutional theory"> institutional theory</a> </p> <a href="https://publications.waset.org/abstracts/22076/the-change-in-management-accounting-from-an-institutional-perspective-a-case-study-for-a-romania-company" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/22076.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">516</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=institutional%20theory&amp;page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=institutional%20theory&amp;page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=institutional%20theory&amp;page=4">4</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=institutional%20theory&amp;page=5">5</a></li> 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