• 유통과학연구
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• 제19권11호
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• pp.17-25
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• 2021

Purpose: This study aims to examine the effect of gender diversity and institutional ownership on earnings management in distribution industry sub-sector companies listed on the Indonesia Stock Exchange in 2017-2018. Research design, data and methodology: This research is case study research, where the population in this study are all distribution sub-sector companies listed on the IDX in 2017-2018. The sample selection technique used was purposive sampling and obtained 74 companies with the 2017-2018 research period. Multiple linear regression analysis was used in this study, using Stata 17. Results: The results of this study indicate that: 1) Gender diversity has a negative effect on earnings management. 2) Institutional ownership has a negative effect on earnings management. Conclusions: This study contributes to the agency theory where gender diversity and institutional ownership can reduce the agency conflict that the shrinkage of earnings management. These results indicate that companies in which there are female directors will reduce earnings management practices, this is due to the attitude of female directors who tend to avoid risk. The results also show that institutional ownership will also lead to reduced levels of earnings management, because institutional investors will increase its oversight of the company.

• 보건행정학회지
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• 제21권3호
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• pp.425-456
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• 2011

Background: Organizations in the pharmaceutical industry are highly dependent on the institutional environment. The introduction of pharmacoeconomics to the decision-making on the price and reimbursement decisions became strong constraints to pharmaceutical companies in Korea. As little is known about the issue on organization-environment interaction in the healthcare field, this study aimed to figure out how pharmaceutical companies adapted to the environmental changes. Methods: A multicase study method was used, selecting eight cases among multi-national pharmaceutical companies in South Korea. In-depth interviews were conducted with the managers of these organizations, and secondary data were reviewed to complement the interviews. Results: Pharmaceutical companies viewed the new policies as a big threat and sought for actions against them. One of the most distinguishing organizational changes was to construct a Market Access department. Other strategies managing the environment such as co-optation, forecasting, and bargaining were also implemented. These changes were consistent with the predictions of Resource Dependency Theory and Institutional Theory. Conclusions: The interactions between pharmaceutical companies and institutional environments in healthcare were first explored. This study presents a new perspective on how organizations change and the motives for the changes. The findings of this case study will form the basis of further empirical studies.

• 한국학교ㆍ지역보건교육학회지
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• 제7권
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• pp.87-99
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• 2006

Objectives: This study is to draw the design of the program which is improve school health promotion participation by applying the Social Ecological Model based on the literature review on the health promotion. Methods: Literature review was carried out based on 5 factors of social ecological model using computer search engines of Google, ProQuest, and Riss4U. Results; Social Ecological Model is consist of individual, interpersonal, institutional/organizational, community, and policy. Individual sphere is drawn from Health Belief Model, interpersonal sphere is Social Support Theory, institutional/ organizational sphere is institutional resources theory, community sphere is community model, and policy sphere is Social Marketing Theory. The literature review show that the important variables affecting health promotion exist in each sphere. Individual sphere has social economic status, age, sex, sensitivity and specificity of illness, self-efficacy. Interpersonal sphere has support and use of family, friend and neighbor. Institutional/Organizational sphere has environment service reliability and utility. Conclusions: Community sphere has distance, neighborhood safety, interrelationship among institutions. Policy sphere has cost, legislation advertisement, lobby and concern and leadership of Institution.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.199-208
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• 2020

This study investigates the direct and indirect effects, mediated by audit committee quality, of managerial ownership, institutional ownership, and profitability on intellectual capital (IC) disclosure. The object observed of this study is companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period that are classified as high intellectual capital-intensive industries. Based on the sampling method, purposive sampling, 51 companies were selected as samples. This study used path analysis techniques with IBM SPSS version 25 to study the direct and indirect influences of managerial ownership, institutional ownership, and profitability toward IC disclosure. The results of this study show that managerial ownership, profitability and audit committee quality have a significant positive effect on IC disclosure whereas institutional ownership has significant negative effect on IC disclosure. This study also provides empirical evidence, supported by the sobel test, that the audit committee quality is able to mediate the effect of institutional ownership and profitability on IC disclosure. However, the audit committee quality is not able to mediate the effect of managerial ownership on IC disclosure. These findings develop and strengthen the results of prior studies related to the implementation of signaling theory and agency theory in devoting more understanding about IC disclosure.

• 한국IT서비스학회지
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• 제20권1호
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• pp.93-115
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• 2021

Various policy declarations and institutional experiments involving artificial intelligence are being made in most countries. Depending on how the artificial intelligence policy changes, the role of the government, the scope of the policy, and the policy means used may vary, which can lead to the success or failure of the policy. This study proposed a perspective on AI(Artificial Intelligence) in policy research, investigated the theory of path change, and derived the characteristics of path change in AI policy. Since AI policy is related to a wide range of policy areas and the policy making is at the start points, this study is based on the neo-institutional path theory about the types of institutional changes. As a result of this study, AI policy showed the characteristics of path creation, and in detail presented the conflict relationship between institutional design elements, the scalability of policy areas, policy stratification and policy mix, the top policy characteristics transcending the law, and the experiment for regulatory innovation. Since AI can also be used as a key tool for policy innovation in the future, research on the path and characteristics of AI policy will provide a new direction and approach to government policy or institutional innovation seeking digital transformation.

• Asia pacific journal of information systems
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• 제24권1호
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• pp.1-29
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• 2014

To provide a fundamental understanding on the inherent relationship between IT capabilities and sustainable firm heterogeneity, we investigate the dual roles that institutional pressures play, namely, as antecedents of IT capabilities and as moderator of the relationship between IT capabilities and IT innovation success, where IT innovation success plays a mediating role between IT capabilities and firm performance. The structural model was tested, and the results of the PLS analysis provided general support for the proposed hypotheses. IT capabilities had an indirect effect mediated by IT innovation success on firm performance. With IT activities assumed to be embedded in the institutional context, the dual roles of institutional pressures are verified. This study contributes to the literature on IT capabilities by considering both the determining role of institutional pressures on IT capabilities and the institutional context of the chain that connects IT capabilities to firm performance. The results suggest that a firm not only manages various institutional pressures to foster its IT capabilities but also adapts to different contexts with a certain level of institutional pressures to facilitate its IT capabilities and outperform its competitors, which could be sustained through IT innovation success.

• International Journal of Computer Science & Network Security
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• 제24권5호
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• pp.172-180
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• 2024

Since the beginning of 2015, corporate social responsibility (CSR) models have been changing in connection with the trend towards the transition of joint value creation of corporate activities and consideration of stakeholders' interests. The purpose of the academic paper lies in empirically studying the current practice of social responsibility of transnational corporations (TNCs). The research methodology has combined the method of qualitative analysis, the method of cases of agricultural holdings in emerging markets within the framework of resource theory, institutional theory and stakeholders' theory. The results show that the practice of CSR is integrated into the strategy of sustainable development of TNCs, which determine the methods, techniques and forms of communication, as well as areas of stakeholders' responsibility. The internal practice of CSR is aimed at developing norms and standards of moral behaviour with stakeholders in order to maximize economic and social goals. Economic goals are focused not only on making a profit, but also on minimizing costs due to the potential risks of corruption, fraud, conflict of interest. The system of corporate social responsibility of modern TNCs is clearly regulated by internal documents that define the list of interested parties and stakeholders, their areas of responsibility, greatly simplifying the processes of cooperation and responsibility. As a result, corporations form their own internal institutional environment. Ethical norms help to avoid the risks of opportunistic behaviour of personnel, conflicts of interest, cases of bribery, corruption, and fraud. The theoretical value of the research lies in supplementing the theory of CSR in the context of the importance of a complex, systematic approach to integrating the theory of resources, institutional theory, theory of stakeholders in the development of strategies for sustainable development of TNCs, the practice of corporate governance and social responsibility.

• 지식경영연구
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• 제21권2호
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• pp.59-75
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• 2020

In this paper, we investigate the influence of factors on the firm, industry, and country levels on the new product development performance (NPD) of manufacturing firms in advanced economies. The resource-based view, industrial organization theory and institutional theory have established that firm-, industry- and country-level factors are all relevant for the NPD of firms. However, little is known about the relative importance of factors at the three different levels across countries, as prior studies on firms' NPD have focused on specific countries and levels of analysis. Our analysis of survey data from 1,437 manufacturing firms in nine advanced OECD countries shows that while firm-level factors are generally better predictors of firms' innovativeness than either industry- or country-level factors, the results strongly differ across countries, indicating that the relative importance of antecedents of innovativeness is country-specific rather than universal.

• Asia pacific journal of information systems
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• 제19권2호
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• pp.95-116
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• 2009

Increasingly the institutional theory has been an important theoretical view of decision making process and IT adoption in many academic researches. This study used the institutional theory as a lens through which we can understand the factors that enable the effective appropriation of advanced information technology. It posits that mimetic, coercive, and normative pressures existing in an institutionalized environment could influence the participation of top managers or decision makers and the involvement of users toward an effective use of IT in their tasks. Since the introduction of IT, organizational members have been using IT in their daily tasks, creating and recreating rules and resources according to their own methods and needs. That is to say, the adaptation process of the IT and outcomes are different among organizations. The previous studies on a diverse use of IT refer to the appropriation of technology from the social technology view. Users appropriate IT through not only technology itself, but also in terms of how they use it or how they make the social practice in their use of it. In this study, the concepts of institutional pressure, appropriation, participation of decision makers, and involvement of users toward the appropriation are explored in the context of the appropriation of the mobile electronic medical record system (M-EMRS) in particularly a hospital setting. Based on the conceptual definition of institutional pressure, participation and involvement, operational measures are reconstructed. Furthermore, the concept of appropriation is measured in the aspect of three sub-constructs-consensus on appropriation, faithful appropriation, and attitude of use. Grounded in the relevant theories to appropriation of IT, we developed a research framework in which the effects of institutional pressure, participation and involvement on the appropriation of IT are analyzed. Within this theoretical framework, we formulated several hypotheses. We developed a second order institutional pressure and appropriation construct. After establishing its validity and reliability, we tested the hypotheses with empirical data from 101 users in 3 hospitals which had adopted and used the M-EMRS. We examined the mediating effect of the participation of decision makers and the involvement of users on the appropriation and empirically validated their relationships. The results show that the mimetic, coercive, and normative institutional pressure has an effect on the participation of decision makers and the involvement of users in the appropriation of IT while the participation of decision makers and the involvement of users have an effect on the appropriation of IT. The results also suggest that the institutional pressure and the participation of decision makers influence the involvement of users toward an appropriation of IT. Our results emphasize the mediating effect of the institutional pressure on the appropriation of IT. Namely, the higher degree of the participation of decision makers and the involvement of users, the more effective appropriation users will represent. These results provide strong support for institutional-based variables as predictors of appropriation. These findings also indicate that organizations should focus on the role of participation of decision makers and the involvement of users for the purpose of effective appropriation, and these are the practical implications of our study. The theoretical contribution of this study is lies in the integrated model of the effect of institutional pressure on the appropriation of IT. The results are consistent with the institutional theory and support previous studies on adaptive structuration theory.

• Asian Journal of Business Environment
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• 제11권1호
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• pp.5-15
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• 2021

Purpose: The study aims to delineate Shariah Governance Framework (SGF) by applying the components of New Institutional Theory (NIT) to provide an understanding of how Islamic banks theoretically influence Shariah Governance (SG) practice, structure, and process. Design/methodology/approach: As it is a conceptual paper, this paper has prepared based on an analytical approach to show how such institutions could provide a more effective system concerning the contents, procedures, and practices for the multiple users in the SG process of Islamic banks. Findings: The paper critically explores the adoption of NIT to develop SGF with its existing practice, structure, and procedure. Utilizing NIT, a proposed theoretical framework has developed for exploring the SG through its major components, i.e., 'isomorphism' and 'legitimacy'. It is stated that NIT can offer a useful framework by which homogenous structures, comprising guidelines, standards, and practices become recognized and authorized as a satisfactory standard corporate exercise. Thus, the proposed theoretical framework would be beneficial in understanding and exploring the SGF. Conclusion: The application of this SGF could help to justify the key dimensions of NIT with its overall formation, function, and practices that might also help to attain legitimacy.