search query: @indexterm ACCOUNTABILITY / total: 184
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| Author: | Jamali, D. |
| Title: | MNCs and international accountability standards through an institutional lens: evidence of symbolic conformity or decoupling |
| Journal: | Journal of Business Ethics
2010 : SEP, VOL. 95:4, p. 617-640 |
| Index terms: | social responsibility multinational companies accountability standards |
| Language: | eng |
| Abstract: | The recent rapid spread of International Accountability Standards (IAS) has attracted significant academic interest, but the extent of their embracement by global firms remains unknown. This article utilizes an interpretive research methodology to analyze a sample of MNC practitionersÂ’ views regarding IAS, and deduce some insights in relation to expected patterns of strategic answers to new institutional pressures. The findings propose patterns of engagement with elements of both conformity and resistance, even though the answers are closest to a decoupling or symbolic conformity strategic response. The findings and their implications are discussed. |
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