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This chapter explores the critical role of technology in enhancing environmental accounting practices within emerging markets. Also, it examines the influence of institutional forces; regulatory mandates, normative pressures, and mimetic processes on the adoption of environmental accounting, highlighting the interplay between compliance, innovation, and organizational behavior within this region. Despite the potential of advanced technologies such as big data analytics, blockchain, Internet of Things, and cloud computing to improve environmental data accuracy, transparency, and efficiency, this chapter finds that formidable challenges persist. These hurdles encompass resource limitations, regulatory uncertainty, and the heterogeneous cultural perspectives on sustainability. Thus, by employing institutional theory as a theoretical lens, this chapter offers invaluable insights into how stakeholders can adeptly navigate these challenges to promote sustainable business practices, sustainable financial reporting, and improve environmental accountability. The chapter also highlights areas that require further research, particularly areas that scholars and practitioners can advance environmental accounting and sustainability financial reporting in emerging markets, and contribute to greater transparency, accountability, and sustainable development in this context.

This paper empirically aims to investigate the influence of coercive, normative and mimetic pressures on sustainability and supply chain management (SCM) practices in a developing economy’s oil and gas industry. It examines the moderating role of firm size on these relationships, focusing on the three dimensions of the triple bottom line (TBL) approach: environmental, economic and social sustainability.

The hypotheses were tested using data from a comprehensive survey of 144 oil and gas firms operating in Nigeria. The analysis employs regression models to explore the direct effects of institutional pressures on SCM and sustainability practices and the moderating influence of firm size.

The findings confirm that coercive and normative pressures significantly enhance sustainability and SCM practices. However, mimetic pressures did not exhibit a significant impact. Additionally, firm size did not moderate the relationships between institutional pressures and sustainability or SCM practices, indicating that these pressures affect firms uniformly regardless of size.

This study contributes to the evolving literature on sustainability by understanding how different institutional pressures influence the adoption of sustainability and supply chain management practices in the oil and gas industry from a TBL perspective. It uniquely highlights the limited role of mimetic pressures and the uniform influence of institutional pressures across firms of varying sizes.

This study, a theoretical article, aims to introduce new institutionalism as a framework through which business and management researchers can explore the significance of artificial intelligence (AI) in organizations. Although the new institutional theory is a fully established research program, the neo-institutional literature on AI is almost non-existent. There is, therefore, a need to develop a deeper understanding of AI as both the product of institutional forces and as an institutional force in its own right.

The authors follow the top-down approach. Accordingly, the authors first briefly describe the new institutionalism, trace its historical development and introduce its fundamental concepts: institutional legitimacy, environment and isomorphism. Then, the authors use those as the basis for the queries to perform a scoping review on the institutional role of AI in organizations.

The findings reveal that a comprehensive theory on AI is largely absent from business and management literature. The new institutionalism is only one of many possible theoretical perspectives (both contextually novel and insightful) from which researchers can study AI in organizational settings.

The authors use the insights from new institutionalism to illustrate how a particular social theory can fit into the larger theoretical framework for AI in organizations. The authors also formulate four broad research questions to guide researchers interested in studying the institutional significance of AI. Finally, the authors include a section providing concrete examples of how to study AI-related institutional dynamics in business and management.

Drawing on institutionalism supplemented by a micro-political perspective, this study explores how a bilateral development agency’s (BDA’s) regional office manages institutional multiplicity, a situation where organisations are embedded into the institutional environments of their headquarters and multiple host countries.

I remotely conducted semi-structured in-depth interviews with 20 staff members of a BDA’s regional office in South-East Europe. Reflexive Thematic Analysis was used to analyse the interview data.

Two themes are developed. One is an institutional decomposition strategy. The subject office decomposes institutional multiplicity into more manageable multiple institutional dualities by deploying local representatives to host countries. The other is the division of duties to demonstrate legitimacy. The division designates who in the office demonstrate legitimacy in which institutional environment. These proactive actions by the office (i.e., the decomposition and the division) question the institutionalist assertion that external institutional conditions determine organisational behaviour.

The findings may not directly apply to other public sector organisations because BDAs’ overseas offices are “donors” for their host countries. In addition, themes developed in the context of South-East Europe may not be generalisable to other regions.

BDA staff members should understand that institutional decomposition through the deployment of local representatives is a rational strategy to deal with complex conditions of institutional multiplicity. They should also understand that experienced local representatives are required to achieve this strategy.

This is the first empirical study to examine how a public sector organisation’s regional office manages complex institutional multiplicity from a micro-macro combined perspective.

This study examines antecedents and impacts of HR competence and effective HR practices in organizations. People are an essential asset in organizations, but their potential is reduced without robust HR practices and competent HR professionals. Few studies have investigated causes of low HR professional competence and poor HRM practices.

This explanatory mixed-method study used survey data (N = 322), interviews and online statements. Data was collected in Vietnam, a country well suited to this study as it has considerable variation in institutional arrangements. It has legacies of Chinese, French and Soviet influence and more recently has adopted international reform models, such as new public management.

Agency accountability, autonomy and servant leadership promote HR competence, and consequently effective HR practices, and employee and employer outcomes (public service motivation, organizational commitment and organizational performance). Interviews triangulate findings from the survey data and explain barriers (rules, incentives, nepotism, corruption) to these quantitatively examined processes occurring. Strategic solutions for improving HR practices and professional competence are identified.

Practical implications of this research include a greater understanding of the importance of individual accountability and autonomy for executives, with the promotion of servant leaders through better screening and leadership development. Selection criteria should hinge on achievement, merit and the desire to serve the public interest. Competent HRM units should be developed and supported. Such units should focus on managing performance through ensuring line managers do basics such as setting clear goals, giving feedback, training and developing staff. Developing succinct appraisal criteria that reward good performers and sanction poor performers needs to be prioritized.

This study provides useful guidance on how to reform public administration systems so that reforms are more effective.

This study identifies both institutional and leadership antecedents to both HR competence and HR practices and their subsequent impacts. Its institutional and developing country orientation complements past studies that have been psychologically oriented and in the global north.

As sustainability becomes more important in manufacturing, researchers recommend using the four-stage Hayes and Wheelwright (H-W) model of strategic manufacturing effectiveness (SME) to integrate sustainable manufacturing practices (SMPs) at a strategic level. However, there is limited research on this topic. This paper investigates SMPs encompassing four sustainable manufacturing capabilities (SMCs): pollution control, pollution prevention, product stewardship, and clean technology. It relates these SMCs to the four SME stages of the H-W model, both of which form a continuum of stages.

A theoretical model on the congruence between SMCs and SME stages is first established using organizational theories to identify the dominant combinations. This model is then tested by examining 178 SMPs of four large manufacturing firms.

The study reveals that the SMPs of the case firms clearly show SMC and SME stage characteristics. Few deviations from the relationships established in the theoretical model are observed, leading to a revision of the model. A major finding is that SMPs within an SMC category can span multiple SME stages.

The study proposes a revised model based on a small sample of case firms, which may limit its broader applicability.

Manufacturing practitioners can use the findings of this study to plan SMPs that align with their SME goals.

Towards incorporating sustainability in the H-W model, this is the first major exploratory study that establishes congruent relationship between SMCs and SME stages of the H-W model.

Since the 1980s, New public management has fostered the introduction of managerial approaches similar to those of the private sector in public administrations. Recently, the advantages of performing risk management in the public sector have been recognized; however, to the best of our knowledge, research on risk management in public administrations is underdeveloped, and there is a need to understand how risk management is performed. This paper addresses these issues and investigates whether and how risk management is performed in Italian public administration.

This study focused on a sample of 503 Italian municipalities and used a mixed research method. Through a qualitative content analysis of documents published on municipalities’ websites, data and information were collected and elaborated using quantitative indicators.

The main results are that a high percentage of large Italian municipalities perform risk management and comply with theoretical provisions on risk management, sometimes displaying isomorphic behavior in risk management practices.

This study provides a new perspective on risk management in Italian municipalities, contributes to filling a gap in the literature and suggests a theoretical perspective on municipalities’ approaches when introducing new managerial practices.

A fundamental research question is what leads some organizations, but not others, to be sustainable in their procurement operations. Extant theoretical frameworks, while valuable, do not fully reflect the nuances of decision-making in procurement operations. We aim to illuminate the role of individual attitudes, capabilities, and behavioral intentions in actualizing sustainable procurement.

We develop a framework by adapting the theory of planned behavior (TPB) to the context of sustainable procurement. We test the framework with a sample of 465 procurement professionals based in the EU through partial least squares structural equation modeling.

We find that sustainable purchasing behavior is predominantly shaped by behavioral intention, that is, willingness to pay for sustainability. This behavioral intention is significantly influenced by individual attitudes and capabilities in addition to awareness of consequences and perceived corporate social responsibility engagement but, interestingly, not by individual subjective norms.

The TPB is one of the most influential models for predicting behavior. However, the application of the theory in operations management is hitherto limited. The present study contributes to understanding individual-level antecedents of operations management practices and offers suggestions to practitioners engaged in fostering sustainable procurement.

This study examines how Secil, a multinational cement company headquartered in Portugal, communicates and institutionalises its corporate social innovation (CSI) initiatives through various communication channels, focusing on its sustainability priorities established in 2022.

A deductive and mixed-method, predominantly qualitative approach is used to understand how Secil utilises various communication tools to highlight its sustainability priorities and integrate CSI within its messages, using the dimensions of The Rutgers Institute Corporate Social Innovation Model (RICSI) presented by Wirtenberg (2021). Thematic and frame analysis are employed to interpret Secil’s articulation of its sustainability and innovation priorities. The generic frame of responsibility serves as a lens through which we can comprehend the institutionalisation of CSI within Secil’s narratives. Through a meticulous examination of journalistic and advertising materials depicting sustainable practices, the study elucidates their correspondence with the foundational pillars of RICSI.

The analysis reveals that Secil’s CSI initiatives are primarily driven by coercive isomorphic pressures from sector-specific regulations and international bodies such as the European Union and the United Nations. The company develops innovative solutions through strategic partnerships with governmental bodies, local municipalities and cultural associations, aligning these with sustainable development goals. Whilst this approach potentially offers competitive advantages, the institutionalisation of CSI appears to be predominantly shaped by external regulatory requirements rather than voluntary organisational change.

Whilst the study’s reliance on sustainability reports, communication tools and CEO media interviews provides valuable insights, these sources may present an inherently optimistic view of organisational sustainability practices. This limitation suggests several promising avenues for future research. Subsequent studies would benefit from incorporating internal stakeholder interviews to understand communication strategy development, conducting comparative analyses across different market contexts and examining the longitudinal evolution of CSI communication.

This paper enhances the understanding of potential sustainability narratives used by multinational companies involved in traditionally polluting activities. It provides insights into how these companies integrate sustainability, innovation and communication in both theoretical and practical contexts. By applying the RICSI to strategic communication research, this case study highlights the crucial role of alignment, clarity of intent, stakeholder engagement and organisational culture in implementing CSI. This underscores the importance of strategic communication in this area.

This study aims to identify the principal changes that digitalization has brought about in the internal audit functions (IAFs), focusing on the main characteristics that have been affected by this phenomenon.

The study follows a qualitative approach, involving the thematic analysis of semistructured interviews. A total of 22 professionals working in Italian-listed companies’ IAFs were interviewed. The framework of institutional theory was used to analyze the results.

The elements most affected by the digitalization of IAFs in Italy are: the skills required in IAFs, the relationship with external consultants and the types of activities performed by internal auditors (IArs). Nevertheless, the extent of the level digitalization within the IAFs of the companies analyzed appears to vary in accordance with the level of institutional pressures experienced by the organizations.

The study contributes to the literature on IA and digitalization by delineating the principal elements that are influenced by the digitalization process of IA. Moreover, it highlights how these elements develop and evolve as the level of digitalization of the IAF changes.