MNCs and International Accountability Standards Through an Institutional Lens: Evidence of Symbolic Conformity or Decoupling

摘要: The recent proliferation of International Accountability Standards (IAS) has attracted significant academic interest, but the extent their adoption and integration by global firms remains underinvestigated. Capitalizing on institutional theory typology strategic responses to pressures proposed Oliver (Acad Manage Rev 16(1):145–179, 1991), this article uses an interpretive research methodology analyze a sample MNC practitioners’ views regarding IAS, derive some insights in relation expected patterns these new pressures. also presents relevant remarks relating usefulness context IAS. findings suggest engagement combining elements both conformity resistance, although answers correspond most closely decoupling or symbolic response. are fleshed out implications delineated/assessed.