Abstract: Environmental concern and consumer rights have entailed e-tailers to adopt better strategies to facilitate product returns from customers. As the demand for reverse logistics (RL) continues to grow, little is known about what motivates e-tailers to enhance their RL capabilities and about the role RL capabilities plays in enabling e-tailers to achieve better customer satisfaction and economic performance. Based on resource-based theory and institutional theory, this article proposes that the following factors play a critical role in influencing the RL capability of e-tailers: (a) Financial resource commitment to RL, (b) managerial resource commitment to RL, and (c) institutional pressure to implement RL. Based on the role of these factors, the study provides a framework and propositions that serve to guide future research addressing the link among resources, institutional pressure, and RL capability.
Abstract: The objective of this paper is to present the process of
change in management accounting in Romania, a former communist
country from Eastern Europe. In order to explain this process, we used
the contingency and institutional theories. We focused on the
following directions: the presentation of the scientific context and
motivation of this research and the case study. We presented the state
of the art in the process of change in the management accounting from
the international and national perspective. We also described the
evolution of management accounting in Romania in the context of
economic and political changes. An important moment was the fall of
communism in 1989. This represents a starting point for a new
economic environment and for new management accounting.
Accordingly, we developed a case study which presented this
evolution. The conclusion of our research was that the changes in the
management accounting system of the company analysed occurred in
the same time with the institutionalisation of some elements (e.g.
degree of competition, training and competencies in management
accounting). The management accounting system was modelled by the
contingencies specific to this company (e.g. environment, industry,
strategy).
Abstract: The article explores the impact of normative institutional factors on the development of sustainability reporting. The vast majority of research in the scientific literature focuses on mandatory institutional factors, i.e. how public institutions and market regulators affect sustainability reporting. Meanwhile, there is lack of empirical data for the impact of normative institutional factors. The effect of normative factors in this paper is based on the role of non-governmental organizations (NGO) and institutional theory. The case of Global Compact Local Network in the developing country was examined. The research results revealed that in the absence of regulated factors, companies were not active with regard to social disclosures; they presented non-systemized social information of a descriptive nature. Only 10% of sustainability reports were prepared using the GRI methodology. None of the reports were assured by third parties.