Factors influencing the non-disclosure of sustainability information on Malaysian district councils' websites within an institutional theory framework / Corina Joseph

Corina, Joseph (2011) Factors influencing the non-disclosure of sustainability information on Malaysian district councils' websites within an institutional theory framework / Corina Joseph. Social and Management Research Journal, 8 (1). pp. 1-22. ISSN 1675-7017

[img]
Preview
Text
AJ_CORINA JOSEPH SMRJ 11 1.pdf

Download (1MB) | Preview

Abstract

This study examined why Malaysian district councils did not report sustainability information on their websites. It is a case study approach using semi-structured interviews. Results indicated that internal and external organizational factors influenced the non-reporting of sustainability information on councils' websites. In institutional theory, the lack of commitment shown by the top management in implementing sustainable development program appears to discourage the promotion of normative isomorphic pressure for disclosing sustainability information on websites. There is evidence of coerciveisomorphism relating to website bureaucratic procedures, but, not relating to disclosure of sustainability information. The overall findings may assist in formulating policiesto encourage district councils to report sustainability information to stakeholders.

Item Type: Article
Uncontrolled Keywords: Sustainability, disclosure, local authority, websites, isomorphism
Subjects: H Social Sciences > HC Economic History and Conditions > Environmental policy and economic development. Sustainable development
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Communication of information > Computer networks. Electronic information resources. Including the Internet and digital libraries
Divisions: Research Management Institute (RMI)
Depositing User: Staf Pendigitan 1
Date Deposited: 01 Oct 2015 01:19
Last Modified: 30 Jun 2016 01:10
URI: http://ir.uitm.edu.my/id/eprint/13090

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year