| dc.description.abstract | Scholars use new institutional sociology
(NIS) theory discourse to clarify how three macro
environmental institutional pressures exert pressure
as to institutionalization of particular rules, norms and
practices etc. mainly to gain legitimacy. Meanwhile,
empirical evidence shows that, the use of advanced
management accounting practices (MAPs) and in most
of the cases, traditional MAPs especially by public
organizations in developing countries is rather slow and
low. Based on literature findings, this theoretical paper
postulates that the presumed relationship between three
isomorphic pressures and institutionalization of MAPs is
moderated by four conformity factors which are proved
to be dependent on the economic advancement of the
country concerned. Thus, this research, using the mixed
method, investigates this organizational phenomenon in
PIs in the developing country context focussing, Sri Lanka.
While this study provides a useful framework for further
studies, it will also produce new knowledge concerning
NIS theory by providing an alternative perspective
pertaining to the application of the institutional
isomorphism mechanism with moderating effects by four
conformity methods. Further, this study generates novel
empirical evidence regarding the level of adoption of
MAPs and highlights determinants of the application of
MAPs by PIs in the referred context. Also, the study may
assist stakeholders of such PIs in understanding of the
foregoing revelations that could be leveraged especially,
in the best interest of those institutions and the countries
concerned in overall sense. | en_US |
