Search
  Advanced Search
 
Journal search
Journal cover: Social Responsibility Journal

Social Responsibility Journal

ISSN: 1747-1117

Online from: 2005

Subject Area: Business Ethics and Law

Content: Latest Issue | icon: RSS Latest Issue RSS | Previous Issues

Options: To add Favourites and Table of Contents Alerts please take a Emerald profile

Icon: .Table of Contents.Icon: .

Local government website sustainability reporting: a mimicry perspective


Document Information:
Title:Local government website sustainability reporting: a mimicry perspective
Author(s):Corina Joseph, (Senior Lecturer in the Faculty of Accountancy, Universiti Teknologi MARA (UiTM) Sarawak, Kota Samarahan, Malaysia), Ross Taplin, (Professor in the School of Accounting, Curtin Business School, Curtin University, Perth, Australia)
Citation:Corina Joseph, Ross Taplin, (2012) "Local government website sustainability reporting: a mimicry perspective", Social Responsibility Journal, Vol. 8 Iss: 3, pp.363 - 372
Keywords:Isomorphism, Local authorities, Malaysia, Sustainability reporting, Web sites
Article type:Research paper
DOI:10.1108/17471111211247938 (Permanent URL)
Publisher:Emerald Group Publishing Limited
Abstract:

Purpose – The purpose of this paper is to explain the role of mimetic isomorphism in relation to reporting sustainability information on local authority websites.

Design/methodology/approach – The paper adopts a case study approach using semi-structured interviews of 16 Malaysian local councils.

Findings – The paper finds that 15 out of 16 of the interviewed councils mimicked the sustainability information on websites of other councils. Interviews revealed that they do so to copy ideas about sustainability activities implementation rather than reporting format. Councils imitate both Malaysian and international websites.

Practical implications – Websites play an important role in the improvement of sustainability development for learning, benchmarking and cost reduction. The pattern of copying websites suggests a hierarchical model where councils lower in the hierarchy copy councils at the next level in the hierarchy.

Originality/value – This paper adds to the limited literature on mimetic isomorphism of public sector website sustainability reporting in developing countries.



Fulltext Options:

Login

Login

Existing customers: login
to access this document

Login


- Forgot password?
- Athens/Institutional login

Purchase

Purchase

Downloadable; Printable; Owned
HTML, PDF (92kb)Purchase

To purchase this item please login or register.

Login


- Forgot password?

Recommend to your librarian

Complete and print this form to request this document from your librarian


Marked list


Bookmark & share

Reprints & permissions