Youth Policy and Young Women, 1870-1972

An institutional explanation of management accounting change in an emerging economy: evidence from Bangladesh

“…Controlling organizations seem to have considerable influence on the adoption of new MA techniques by their subsidiaries in the private sectors, while the influence of international donors via governmental agencies is apparent in government-owned companies. This finding was in line with the arguments and conclusions of several prior studies, such as Sedlak (1981), Coser et al (1982), DiMaggio and Powell (1983), Oliver (1991) and Yazdifar and Tsamenyi (2005), who advocated that the depending organizations adopt the rules and structures, accounting practices and performance measurement systems of the controlling organizations. In the mimetic isomorphism category, the use of sophisticated and innovative MAPs in the neighboring company in the industry (a model organization that is perceived as successful or legitimate) encourages (borrowing) organizations to imitate the best practices to attain legitimacy, efficiency, and competitive advantage.…”

“…This finding is consistent with the arguments of Sedlak (1981), Coser et al (1982) and DiMaggio and Powell (1983), who advocated that the dependent organizations adopt rules and structures, accounting practices and performance evaluations that are compatible with the controlling and/or influencing organizations. Oliver (1991) and Yazdifar and Tsamenyi (2005) also reported that the dependent organizations are likely to adopt MAPs of resourceproviding organizations.…”

“…They further showed how organizations are increasingly homogeneous within given domains and organized around rituals of conformity to wider institutions. In support of the above findings, Sedlak (1981) documented how US charities homogenized their structures and methods in line with the recommendations of donor agencies to ensure a continuous flow of support. Hussain and Gunasekaran (2002) also recognized the influence of the IMF and WB over other institutions in shaping performance measurement systems.…”

“…To survive, organizations have to ignore the constraints posed by technical activities and emphasize homogeneity (DiMaggio and Powell, 1983). In line with the above views, Sedlak (1981) documented how US charities homogenized their structures and methods in line with the recommendations of donor agencies to ensure a continuous flow of support. Hussain and Gunasekaran (2002) also recognized the influence of international donor agencies such as the IMF and World Bank over other institutions in shaping performance measurement systems.…”

Accountability Systems of Non-governmental Organisations (NGOs): Case Study from Ghana

“…Coercive isomorphism can be legal or technical and can take many forms including mandates, annual reports, standards, financial reporting requirements, and regulations. This has been in existence since the 1930s where United Charities applied coercive isomorphism to homogenise methods, standards and philosophies on organisations that depended on them (Sedlak, 1981).…”