Legitimation and competition are two major forces moulding organizational field and the diffusion of innovations. While discursive legitimation provides "rational justifications" for innovations, competition may incite organizations to acquire effective innovations preemptively. This paper draws...

The paper is aimed to derive, on criticism basis (following, especially, the critic rationalism, as method), epistemological suggestions from the crucial work of Nicholas Georgescu-Roegen, “The Entropy Law and the Economic Process”, in order to these suggestions or challenges constitute...

Purpose – The purpose of this paper is to propose an institutional entrepreneurship approach to examining management accounting change triggered by social and environmental concerns. Design/methodology/approach – The study begins with a literature review concerning the role that old...