Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 14 of 14 for “"New Institutional Sociology"”.
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Corporate Governance in Kuwait: the role of merchant families
… governance code in Kuwait. It applied the new institutional sociology theory to explain the dominant logics; the community of practices, whether the current companies Act (article 15) is adequate and whether these practices coincide with international codes, such as the OECD principles of …
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Accounting Education in Libya: An Institutional Perspective
<p>This thesis employs a new institutional sociology perspective to investigate factors influencing accounting education practices in Libyan universities. For this purpose, two pieces of empirical work, a case study and an analysis of accounting textbooks used in Libyan universities, were …
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An exploratory study of management accounting and control systems in a developing country
… supporting evidence for the interview results. New institutional sociology (NIS) provided the theoretical framework to understand the results. NIS provided explanations for how the MCS in the four banks were shaped by diverse external and internal factors. The key factors identified as shaping …
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The Management Accounting Needs of Small Enterprises And the Role of Small Accounting Practices.
… to which neo-classical economic theory,old institutional economics and new institutional sociology can explain how the barriers have arisen and why they have remained. The findings expand existing research on management accounting by bringing into focus the interaction between actors and …
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Corporate Narrative Disclosures in Saudi Arabia
… The primary objective is to understand which institutional factors—including regulation and socio-political and religious contexts—influence narrative disclosures and which challenges are faced by preparers of narrative reports. The data were collected using two methods. First, 175 narrative …
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An Empirical Investigation of Management Accounting and Control Systems Change in Two Libyan State-owned Manufacturing Companies: An Institutional Perspective
… evidence for the interview results.<br/><br/>New institutional sociology (NIS) perspective provided the theoretical framework to interpret and analyze the findings. NIS provided explanations regarding how the MACS in the two companies were shaped by various external and internal factors. The …
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The Project to Improve Financial Reporting and Auditing (PIFRA): Issues in the implementation of ERP in Public sector of Pakistan
… It investigates the process of implementation of New Accounting Model (NAM) and SAP as a reform imitative to overhaul the century old archaic financial management system. This study has three dimensions: implementation of SAP as an integrated system for budgeting and accounting offices at all …
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Corporate Governance in Developing Nations: Evidence from Unlisted Family Firms in Saudi Arabia
… in these businesses. The research relies on new institutional sociology as a theoretical framework because of the impact of institutional pressures (isomorphism) on organisational structures and their development and effect on the corporate governance system (Nordqvist and Melin, 2002). The …
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A study of the factors influencing the adoption of management accounting Innovations in less developed countries : the case of Libya
… perspectives, that of a hybrid framework of New Institutional Sociology (NIS) and contingency theories. The descriptive analysis indicated that most TMAPs are in use within the Libyan organisations. The management accounting practices (MAPs) that have the highest adoption rates are related to …
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Accounting changes and budgeting practices in the Tanzanian central government: a theory of struggling for conformance
… to understand how budgeting systems under the New Public Management (NPM), World Bank- and IMF-exhorted systems were adopted and implemented. There were several motives for this research: the significance of budgeting in financial management, the sparsity of empirical studies on NPM in …
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Embedding generic employability skills in Greek accounting education studies: Development and impediments.
… of HE graduates. The thesis employs the New Institutional Sociology (NIS; DiMaggio and Powell, 1983, 1991) combined with the typology of Oliver (1991) with regard to the increasing privatisation of HE (Meyer and Rowan, 2006) and specifically institutional isomorphism (coercive, mimetic, …
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Internet financial reporting in Arab MENA countries: an institutional perspective
The advent of the internet has provided a new possibility for companies to communicate with their stakeholders and this thesis uses a new institutional sociology perspective to investigate the adoption of Internet Financial Reporting (IFR) in Arab MENA countries (Middle East and North Africa) to: …
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Risk Management Practices in Saudi Listed Companies: An Institutional Perspective
This thesis uses a new institutional sociology perspective to examine financial risk management practices adopted by Saudi listed companies and identify the factors that influence these practices. In Islamic shariah law, using conventional derivatives is prohibited and so this thesis aims to …
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Public sector accounting reforms in the Indonesian post-Suharto era
The aim of the study is to understand the institutionalization process of an accrual accounting system in the Indonesian public sector. The data were drawn from three sources: (1) official documents (i.e. laws and government regulations) about the adoption and implementation of accrual accounting …