Access the full text.
Sign up today, get DeepDyve free for 14 days.
David Deephouse (1996)
Does Isomorphism Legitimate?ERN: Other Organizations & Markets: Policies & Processes (Topic)
R. Ashworth, G. Boyne, R. Delbridge (2007)
Escape from the Iron Cage? Organizational Change and Isomorphic Pressures in the Public SectorJournal of Public Administration Research and Theory, 19
D. Silverman (1970)
The theory of organisations: A sociological framework
C. Coupland (2006)
Corporate social and environmental responsibility in web-based reports: Currency in the banking sector?Critical Perspectives on Accounting, 17
C. Ryan, T. Stanley, Morton Nelson (2002)
Accountability Disclosures by Queensland Local Government Councils: 1997-1999Financial Accounting
C. Oliver (1991)
STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSESAcademy of Management Review, 16
James Groff, M. Pitman (2004)
Municipal Financial Reporting on the World Wide Web: A Survey of Financial Data Displayed on the Official Websites of the 100 Largest U.S. MunicipalitiesJournal of Government Financial Management, 53
Robyn Pilcher (2011)
Implementing IFRS in Local Government: Institutional Isomorphism as NPM Goes Mad?Local Government Studies, 37
C. Hood (1991)
A PUBLIC MANAGEMENT FOR ALL SEASONSPublic Administration, 69
P. Julnes (2006)
Performance Measurement: An Effective Tool for Government Accountability? The Debate Goes OnEvaluation, 12
C. Adams, Geoffrey Frost (2004)
The development of corporate web-sites and implications for ethical, social and environmental reporting through these media
P. Stanton, M. Suttipun (2012)
The Differences in Corporate Environmental Disclosures on Websites and in Annual Reports: A Case Study of Companies Listed in ThailandInternational Journal of Biometrics, 7
C. Adams, Geoffrey Frost (2006)
Accessibility and functionality of the corporate web site: implications for sustainability reportingBusiness Strategy and The Environment, 15
T. Bovaird, James Downe (2006)
N Generations of Reform in UK Local Government: Compliance and Resistance to Institutional PressuresInternational Public Management Journal, 9
R. Baker, Morina Rennie (2006)
Forces Leading to the Adoption of Accrual Accounting by the Canadian Federal Government: An Institutional Perspective*/ LES FORCES AYANT MENÉ L'ADMINISTRATION FÉDÉRALE CANADIENNE À ADOPTER LA COMPTABILITÉ D'EXERCICE: UNE PERSPECTIVE INSTITUTIONNELLEAccounting Perspectives, 5
Umesh Sharma, S. Lawrence, A. Lowe (2010)
Institutional Contradiction and Management Control Innovation: A Field Study of Total Quality Management Practices in a Privatized Telecommunication CompanyManagement Accounting Research, 21
Philip Selznick (1949)
TVA and the grass roots
A. Cheung (2010)
NPM in Asian Countries
William Messier (2009)
Auditing, Trust and Governance: Developing Regulation in EuropeEuropean Accounting Review, 18
R. Haniffa, Terence Cooke (2005)
The impact of culture and governance on corporate social reportingJournal of Accounting and Public Policy, 24
Sumit Lodhia, Amir Allam, A. Lymer (2004)
Corporate Reporting on the Internet in Australia: An Exploratory StudyAustralian Accounting Review, 14
M. Purushothaman, P. Hancock, Alistair Brown, A. Scharl (2006)
Online Environmental Reporting Practices of Listed Singapore Companies
D. Otley (1980)
The contingency theory of management accounting: Achievement and prognosisAccounting Organizations and Society, 5
A. Rahaman, S. Lawrence, Juliet Roper (2004)
Social and environmental reporting at the VRA: institutionalised legitimacy or legitimation crisis?Critical Perspectives on Accounting, 15
S. Brignall, Sven Modell (2000)
An Institutional Perspective on Performance Measurement and Management in the 'New Public Sector'Management Accounting Research, 11
Myeong-gu Seo, W. Creed (2002)
Institutional Contradictions, Praxis, and Institutional Change: A Dialectical PerspectiveAcademy of Management Review, 27
R. Gray (2002)
The social accounting project and Accounting Organizations and Society. Privileging engagement, imaginings, new accountings and pragmatism over critique?Accounting Organizations and Society, 27
Irene Pollach, A. Scharl, Donna Gill (2005)
Solid Waste Management: Corporate and Third-Party Online Reporting
C. Villiers, C. Staden (2012)
New Zealand shareholder attitudes towards corporate environmental disclosurePacific Accounting Review, 24
A. Bello (2006)
Intangibles and sustainability in local government reportsJournal of Intellectual Capital, 7
L. Zucker (1977)
The role of institutionalization in cultural persistence.American Sociological Review, 42
L. Ho, M. Taylor (2007)
An Empirical Analysis of Triple Bottom-Line Reporting and its Determinants: Evidence from the United States and JapanInternational Corporate Finance eJournal
M. Mizruchi, Lisa Fein (1999)
The Social Construction of Organizational Knowledge: A Study of the Uses of Coercive, Mimetic, and Normative IsomorphismAdministrative Science Quarterly, 44
C. Villiers, C. Staden (2011)
Shareholder Requirements for Compulsory Environmental Information in Annual Reports and on WebsitesAustralian Accounting Review, 21
C. Villiers, C. Staden (2010)
SHAREHOLDERS' CORPORATE ENVIRONMENTAL DISCLOSURE NEEDSSouth African Journal of Economic and Management Sciences, 13
Stephen Lim, Jill McKinnon (1993)
Voluntary disclosure by NSW statutory authorities: The influence of political visibilityJournal of Accounting and Public Policy, 12
Paul DiMaggio (1988)
Interest and Agency in Institutional Theory
A. Jose, Shang-Mei Lee (2007)
Environmental Reporting of Global Corporations: A Content Analysis based on Website DisclosuresJournal of Business Ethics, 72
Sumit Lodhia (2006)
Corporate Perceptions of Web Based Environmental Communication: An Exploratory Study into Companies in the Australian Minerals IndustryJournal of Accounting & Organizational Change, 2
M. Lounsbury (2007)
Institutional Rationality and Practice Variation: New Directions in the Institutional Analysis of PracticeAlberta: Strategic Management & Organization (Topic)
G. Stowers (1999)
Becoming cyberactive: State and local governments on the World Wide WebGov. Inf. Q., 16
M. Bolívar (2009)
Evaluating Corporate Environmental Reporting on the Internet: The Utility and Resource Industries in SpainBusiness & Society, 48
Audley Genus, M. Nor (2007)
Bridging the Digital Divide in Malaysia: An Empirical Analysis of Technological Transformation and Implications for E-developmentAsia Pacific Business Review, 13
I. Cruz, M. Major, R. Scapens (2009)
Institutionalization and practice variation in the management control of a global/local settingAccounting, Auditing & Accountability Journal, 22
Paul DiMaggio, W. Powell (1983)
THE IRON CAGE REVISITED:The New Economic Sociology
Sumit Lodhia, K. Jacobs, Yoonjin Park (2012)
Driving Public Sector Environmental ReportingPublic Management Review, 14
R. Burritt, Stephen Welch (1997)
Accountability for environmental performance of the Australian Commonwealth public sectorAccounting, Auditing & Accountability Journal, 10
Sven Modell (2001)
Performance measurement and institutional processes: a study of managerial responses to public sector reformManagement Accounting Research, 12
P. Marsden, W. Scott (1995)
Institutions and Organizations.Social Forces, 75
Sven Modell (2004)
Performance Measurement Myths in the Public Sector: A Research NoteWiley-Blackwell: Financial Accountability & Management in Governments
L. Lewis (2000)
Environmental audits in local government: a useful means to progress in sustainable developmentAccounting Forum, 24
W. Powell, John Meyer, W. Scott (1985)
The Institutionalization of Rational Organization@@@Organizational Environments: Ritual and Rationality.Contemporary Sociology, 14
John Meyer, Brian Rowan (1977)
Institutionalized Organizations: Formal Structure as Myth and CeremonyAmerican Journal of Sociology, 83
J. Benson, J. Pfeffer, G. Salancik (1978)
The External Control of Organizations.Administrative Science Quarterly, 23
Pär Falkman, T. Tagesson (2008)
Accrual accounting does not necessarily mean accrual accounting : factors that counteract compliance with accounting standards in Swedish municipal accountingScandinavian Journal of Management, 24
Y. Sumiani, Y. Haslinda, G. Lehman (2007)
Environmental reporting in a developing country: a case study on status and implementation in MalaysiaJournal of Cleaner Production, 15
A. Amran, R. Haniffa (2011)
Evidence in development of sustainability reporting: a case of a developing countryBusiness Strategy and The Environment, 20
I. Lapsley, J. Pallot (2000)
Accounting, management and organizational change: A comparative study of local governmentManagement Accounting Research, 11
C. Aulich, J. Halligan, S. Nutley (2001)
Australian Handbook of Public Sector Management
B. Purcell, C. Ryan (2004)
Corporate Governance Disclosures by Local Government Authorities
Daniel Zéghal, Sadrudin Ahmed (1990)
Comparison of Social Responsibility Information Disclosure Media Used by Canadian FirmsAccounting, Auditing & Accountability Journal, 3
D. Hackston, M. Milne (1996)
Some determinants of social and environmental disclosures in New Zealand companiesAccounting, Auditing & Accountability Journal, 9
D. Osborne, T. Gaebler (1992)
Reinventing Government: How the En-trepreneurial Spirit is Transforming the Public Sector
Páll Rikhardsson, A. Andersen, H. Bang (2002)
Sustainability Reporting on the InternetGreener management international, 2002
Patrice Luoma, J. Goodstein (1999)
Research Notes. Stakeholders and Corporate Boards: Institutional Influences on Board Composition and StructureAcademy of Management Journal, 42
J. Bebbington, Brendan O’Dwyer, Jeffrey Unerman (2007)
Postscript and conclusions
Angela Gore (2004)
The Effects of Gaap Regulation and Bond Market Interaction on Local Government DisclosureJournal of Accounting and Public Policy, 23
M. Weber
The Protestant Ethic and the Spirit of Capitalism. New York (Scribner’s) 1920.
M. Tsamenyi, J. Cullen, José González (2006)
Changes in accounting and financial information system in a Spanish electricity company: A new institutional theory analysisManagement Accounting Research, 17
F. Sobhani, A. Amran, Y. Zainuddin (2012)
Sustainability disclosure in annual reports and websites: a study of the banking industry in Bangladesh☆Journal of Cleaner Production, 23
R. Scapens (2006)
Understanding management accounting practices: A personal journeyBritish Accounting Review, 38
A. Amran, S. Devi (2008)
The impact of government and foreign affiliate influence on corporate social reporting: The case of MalaysiaManagerial Auditing Journal, 23
Sven Modell (2005)
Triangulation between case study and survey methods in management accounting research: An assessment of validity implicationsManagement Accounting Research, 16
Geoffrey Frost, Stewart Jones, J. Loftus, S. Laan (2005)
A Survey of Sustainability Reporting Practices of Australian Reporting EntitiesAustralian Accounting Review, 15
Sumit Lodhia (2012)
Web based social and environmental communication in the Australian minerals industry: an application of media richness frameworkJournal of Cleaner Production, 25
Philip Selznick (1996)
Institutionalism "Old" and "New.".Administrative Science Quarterly, 41
M. Covaleski, M. Dirsmith (1988)
An Institutional Perspective on the Rise, Social Transformation, and Fall of a University Budget Category.Administrative Science Quarterly, 33
Purpose– This study aims to examine determinants of the extent of sustainability reporting on Malaysian local council web sites using a disclosure index within an institutional theory framework. Design/methodology/approach– Adopting a simplified disclosure index to measure the extent of sustainability reporting, the unit of analysis for this research is Malaysian local council web sites. To reduce any subjectivity, the disclosure index is unweighted and consists of 57 items. Findings– Several findings were apparent including size, Local Agenda (LA) 21 and public sector award all being found to be significant predictors of disclosure. Overall, the findings indicate the presence of institutional isomorphism – particularly coercive pressure – in explaining the extent of sustainability reporting on web sites. Research limitations/implications– The research has multiple implications as it provides insights into web site sustainability reporting in a developing country. It also adds support to institutional isomorphism as a valid theoretical framework within this context. Based on there being no mandatory requirement for local authorities to produce annual reports, one limitation is that this paper assumes that the web sites of local authorities are the primary medium for communicating sustainability information. Practical implications– One of the most significant practical implications relates to LA 21 which has a significant impact on sustainability disclosure on Malaysian local council web sites. With 113 countries in total implementing LA 21 to some degree (ICLEI), Malaysia's recognition as a key (developing country) player in advancing sustainable development should be acknowledged. Originality/value– With an apparent lack of web site sustainability reporting research in developing country public sector organisations, this study is unique in that it appears to be the first research conducted in Malaysia analysing sustainability web site reporting using a disclosure index in a local government setting – all within an institutional theory framework. Not only can the disclosure index be used as a tool for future public sector corporate social responsibility related research, but the “new” disclosure instrument provides insights into the extent of sustainability reporting in local authorities.
Pacific Accounting Review – Emerald Publishing
Published: Apr 8, 2014
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.