Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption

Latif, Badar; Mahmood, Zeeshan; San, Ong Tze; Said, Ridzwana Mohd; Bakhsh, Allah

doi:10.3390/su12114506

Cited by 99 publications

(164 citation statements)

References 50 publications

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“…The absence of the importance of customers', activists', and media concern (and public awareness in general) while the significance of regulation pressures appear to be a contradicting result as the voice of government is believed to be the voice of the general public. The result related to regulatory bodies' concern is consistent with another recent study on institutional pressures and corporate environmental responsiveness from Pakistan which has also found coercive pressure (pressures from regulatory bodies) as an indicator corporate environmental responsibility [79]. Similarly, Shin et al [80] also found government involvement as a positive indicator for corporate social responsibility activities by Indian firms, and Park and Choi [77] found government as a major factor in promoting local CSR activities of multinational firms operating in Korea.…”

Section: Discussionsupporting

confidence: 84%

Revisiting Stakeholder Theory and Environmentalism: Evidence from an Emerging Economy

et al. 2020

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In this study, we evaluated corporate environmental activities within the framework of stakeholders’ concerns and taking an emerging economy as the field of study. This paper integrates the stakeholder theory and corporate environmental behavior to develop a model and then tests this model in an emerging economy context. Data were collected through a questionnaire survey from managers operating in a variety of industries in Pakistan. A structural equation modeling technique has been used for data analysis. Results revealed that regulatory bodies are the most significant while media, customers, and activists are insignificant stakeholders. Top management commitment is identified as an important endogenous and exogenous variable.

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Section: Discussionsupporting

confidence: 84%

Revisiting Stakeholder Theory and Environmentalism: Evidence from an Emerging Economy

et al. 2020

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“…Researchers use isomorphic pressures to differentiate forces and establish particular characteristics related to their use and implementation ( Kummer et al., 2020 ). This isomorphism can be divided into three parts within the institutional theory: coercive, normative, and mimetic pressures ( Latif et al., 2020 ). We discuss how these influence digitization of MSEs.…”

Section: Literature Reviewmentioning

confidence: 99%

COVID-19 pandemic digitization lessons for sustainable development of micro-and small- enterprises

Bai

Quayson

Sarkis

2021

Sustainable Production and Consumption

255

110

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The coronavirus (COVID-19) pandemic has undeniably influenced the global economy and environment. Major victims of the COVID-19 outbreak are Micro and Small Enterprises (MSEs), especially in developing countries, mainly because of limited use of digital technologies. This paper employs a literature review and personal insights to provide COVID-19 pandemic digitization lessons for sustainable development of MSEs from a technology for social good perspective. We develop a framework to support post COVID-19 digital transformation for sustainable development of MSEs. We find that digital payments, especially mobile money, should be a critical digital transformation priority for MSEs. Also, institutions must support MSE resources and capabilities to adopt digital transformation for business continuity, and sustainable production and consumption. Our study suggests that MSE managers and other stakeholders rethink their business strategies, incorporating crisis scenarios and business continuity plans to sustain customers virtually to enhance sustainable development. We also propose further research areas to improve the successful digital transformation of MSEs post COVID-19.

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“…Because of three institutional pressures related to coercion, normative, and mimetic isomorphic forces, companies are able to ensure legitimacy (Kolk and Perego, 2010;Mart ınez-Ferrero and Garc ıa-S anchez, 2017). Therefore, institutional pressures are different in nature and can be divided into coercion, normative, and mimetic pressures (Latif et al, 2020). It is believed that coercive pressure mainly comes from political influence and an organization's need for legitimacy, such as implemented regulations or laws or dependence on other organizations.…”

Section: Conceptual Research Modelmentioning

confidence: 99%

The effects of institutional pressures on shipping digital transformation in Taiwan

Kuo

Chen

Yang

2021

MABR

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PurposeThe purpose of this study is to empirically evaluate the impact of coercive pressure, normative pressure and mimetic pressure on digital transformation and benefits in the maritime shipping context.Design/methodology/approachThe authors collect data from a survey of 119 shipping companies, shipping agencies, port corporations and shipping forwarders in Taiwan and apply a structural equation model to test the research hypotheses.FindingsFour conclusions can be drawn: First, digital transformation mainly results from coercive pressure and mimetic pressure. Second, another positive and important source of pressure for shipping digital transformation is the fact that competitors are gradually undergoing digital transformation and have gained recognition from customers. Third, shipping professional organizations and association (e.g. IACS, IAPH, Baltic International Maritime Commission) must keep up with the trend toward digital transformation and put forward guidelines and recommendations that can be followed in order to lead the maritime shipping industry. Fourth, digital transformation has great potential to help deliver the benefits (i.e. improve efficiency, relationship with customers and sustainability).Originality/valueThis research explores the digital transformation of the shipping industry through the lens of institutional theory. The results show that digital transformation is mainly due to coercive pressure and mimetic pressure. Digital transformation has been found to bring benefits that can help shipping operators allocate their resources effectively, thereby increasing operational efficiency, improving relationships with customers and enhancing sustainability.

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Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption

Cited by 99 publications

References 50 publications

Revisiting Stakeholder Theory and Environmentalism: Evidence from an Emerging Economy

Revisiting Stakeholder Theory and Environmentalism: Evidence from an Emerging Economy

COVID-19 pandemic digitization lessons for sustainable development of micro-and small- enterprises

The effects of institutional pressures on shipping digital transformation in Taiwan

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