This paper uses the institutional theory framework to explain the current corporate governance reforms in Malaysia between 1998 and 2004. It explores the roles played by both existing and new institutions in promulgating regulations and voluntary codes on corporate governance. It is argued that...

This paper examines the institutionalisation of extensible business reporting language (XBRL) in the USA and UK. It finds that there are variations in the adoption of XBRL, primarily arising from institutional differences and support between the two countries. XBRL seems to have taken deeper...

eXtensible business reporting language (XBRL) is increasingly used for reporting to shareholders, filing with stock exchange regulators and for decision making and taxation purposes. This paper provides a macro analysis of the use of XBRL in the USA and UK and highlights some directions for...

Purpose The purpose of this paper is to provide a socio-ecological counter account of the role that agroecology plays in supporting the sustainable livelihoods of a co-operative of smallholder coffee farmers, where very little value is created at their end of the coffee commodity chain....

Purpose – The exponential growth in corporate reporting on the internet has created numerous opportunities and challenges for the accounting and auditing profession, and regulators. This study aims to examine internet reporting practices of companies in Malaysia for the purpose of exploring...

Purpose: The objective of this paper is to investigate the emergence of corporate political activities (CPAs) in the form of social responsibility in the banking sector in Bangladesh. The use of institutional logics allows the authors to explore not only the motivations underlying this sudden...

Purpose: This paper aims to address the gap within the public accountability literature with regard to emerging economies and add to knowledge about how accountability is understood and how it plays out in practice in the context of public sector reform. While prior literature has focussed on...