Essays about: "normative and coercive isomorphism"

Found 2 essays containing the words normative and coercive isomorphism.

  1. 1. Internal Auditing : A shift in role and scope

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Oskar Lindh; Rikard Bivesjö; [2014]
    Keywords : Banks; internal audit functions; documentation; assurance services; consulting services; institutional theory; isomorphism; legitimacy; regulations; independence; objectivity;

    Abstract : Purpose: Our purpose is to investigate if the documentation of an internalaudit department at banks reflects a shift towards more consultingactivities, and how this potential change in the internal audit doc-umentation can be explained. Background: Previous research indicates that internal audit has developed fromits traditional assurance activities to include more consulting ac-tivities such as risk management assistance and corporate govern-ance support. READ MORE

  2. 2. Stock Repurchases - A Fashion in the Corporate Wardrobe? : A Quantitative Study of Institutional Isomorphism within the Swedish Industrial Sector

    University essay from Handelshögskolan vid Umeå universitet

    Author : Jan-Johan Larsson; Leander Schorr; [2007]
    Keywords : Stock repurchases; Payout policy; Institutional theory; Mimetic; normative and coercive isomorphism; Swedish industrial sector;

    Abstract : In May 2000 share repurchases were legalized in Sweden, with the purpose to provide companies with an efficient and flexible way to distribute capital. To buy back shares gives companies several benefits which are discussed in our study. READ MORE