Sustainability reporting;
Local authorities;
Isomorphism;
Web sites;
Malaysia;
D O I:
10.1108/17471111211247938
中图分类号:
C93 [管理学];
学科分类号:
12 ;
1201 ;
1202 ;
120202 ;
摘要:
Purpose - The purpose of this paper is to explain the role of mimetic isomorphism in relation to reporting sustainability information on local authority websites. Design/methodology/approach - The paper adopts a case study approach using semi-structured interviews of 16 Malaysian local councils. Findings - The paper finds that 15 out of 16 of the interviewed councils mimicked the sustainability information on websites of other councils. Interviews revealed that they do so to copy ideas about sustainability activities implementation rather than reporting format. Councils imitate both Malaysian and international websites. Practical implications - Websites play an important role in the improvement of sustainability development for learning, benchmarking and cost reduction. The pattern of copying websites suggests a hierarchical model where councils lower in the hierarchy copy councils at the next level in the hierarchy. Originality/value - This paper adds to the limited literature on mimetic isomorphism of public sector website sustainability reporting in developing countries.
机构:
Univ Tasmania, Tasmanian Sch Business & Econ, Launceston, Tas 7250, AustraliaUniv Tasmania, Tasmanian Sch Business & Econ, Launceston, Tas 7250, Australia
机构:
USDA Forest Service, Research and Development, 2150 Centre Avenue, Building A, Fort Collins, CO, 80526-2098, United StatesUSDA Forest Service, Research and Development, 2150 Centre Avenue, Building A, Fort Collins, CO, 80526-2098, United States
Shields, D.J.
Šolar, S.V.
论文数: 0引用数: 0
h-index: 0
机构:
Geological Survey of Slovenia, Dimičeva ulica 14, Ljubljana,1000, SloveniaUSDA Forest Service, Research and Development, 2150 Centre Avenue, Building A, Fort Collins, CO, 80526-2098, United States
机构:
Univ Utah, Dept Family & Consumer Studies, 225 South 1400 East,Alfred Emery Bldg,Room 236, Salt Lake City, UT 84112 USAUniv Alabama, Dept Polit Sci, Ten Hoor Hall,Suite 310, Tuscaloosa, AL 35487 USA