Decoupling and International Accountability Standards

Proceedings of the International Association for Business and Society 20:218-226 (2009)
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Abstract

There is a lack of research on why certain international accountability standards (IAS) are more prone than others to being decoupled from organizational practices. Applying a neo-institutional theory perspective to IAS we theorize that the structural dimensions of the standards themselves can increase the likelihood of organizations adopting IAS standards in form but not in function.

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