Purpose -The purpose of this paper is to analyse whether coercive isomorphism as imposed by regulatory authorities is an effective mechanism to promote a company's CSR reputation in a developing country. The study seeks to consider the determinants of CSR reporting as such factors are deemed to influence the external perception of reputation.Design/methodology/approach -The study employs institutional theory as the basis for explaining corporate responsible behaviour. In total, 117 companies in ''three sensitive industries'' for the year 2007 were selected. CSR reputation is analyzed based on a self-constructed index.Findings -Based on regression analysis, the study found that regulatory efforts are significant mechanisms in promoting CSR reputation. Surprisingly, these companies in the ''sensitive industry'' seem to neglect the importance of environmental reputation. However, institutional owners regard CSR reporting as a means to enhance their CSR reputation, while family-owned companies do not appear to consider CSR reporting as an important channel to boost their reputation.Research limitations/implications -The study only considers information from annual reports and the sample is limited to only three sectors that are regarded as ''sensitive industries''.Practical implications -Regulatory efforts have the prospect to become a significant force in promoting CSR reporting, as well as advancing CSR strategies in managing a company's reputation.Originality/value -This study focuses on companies in a developing country in an attempt to understand the relationship between CSR reporting and companies' reputation. It adds substantially to the existing literature, the focus of which is mainly on CSR issues in developed countries. The study also provides an objective methodology in measuring CSR reputation.
Purpose
The purpose of this paper discusses literature on organisational fraud in terms of organisational behaviours that lead to fraudulent actions. The discussion includes organisational perspectives and weaknesses that can be obtained from the organisation fraud dimensions of leadership structure, control system and organisational culture.
Design/methodology/approach
The paper explores theoretical explanations in terms of the causality of organisational fraud by comparing its different levels. The core organisational fraud triangle (Free, Macintosh and Stein, 2007) approach was initially conceptualised on different factors that caused organisational levels of fraud.
Findings
Different factors, such as the collusion and normalisation of fraud, enabled organisational levels of fraud.
Originality/value
The paper presents an extension of the original framework.
It has been seen for the past few years that the revival of waqf institutions has been an upsurge interest of Muslim communities around the world. In line with the revitalization, the issues of measuring and managing waqf performance are growingly being discussed and concerned by the academicians and constituents. Waqf institutions need to demonstrate their performance as whether they have effectively and efficiently managed in order to discharge their accountability to various waqf stakeholders. There are many studies conducted to measure the performance of various organizations in the private, public and third sector. However, studies on the performance measurement of waqf institution are still limited, and financial ratios become the dominant measurement in those studies. Being a non-profit in nature and religious entity, managing the entrusted waqf assets for social and economic development of the society, the performance measurement of waqf institutions should also focus on realizing their missions. Therefore, the aim of this paper is to discuss both financial and non-financial measurement that can be adapted by waqf institutions to assess their performance in discharging their accountability. Drawing from the experience on performance measurement discussed in the non-profit organizations literatures, this conceptual paper is hoped to provide significant insight on how waqf institutions performance may be measured and provide a tool to benchmark the best practices that can guide them to achieve their goals and missions.
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