Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "12787"
  #_source: array:26 [
    "id" => "12787"
    "slug" => "wait-and-see-ism-as-partial-adoption-of-management-practices-the-rise-and-stall-of-integrated-reporting"
    "yearMonth" => "2023-08"
    "year" => "2023"
    "title" => "Wait-and-See-Ism as Partial Adoption of Management Practices: The Rise and Stall of Integrated Reporting"
    "description" => "ENDENICH, C., HAHN, R., REIMSBACH, D. et WICKERT, C. (2023). Wait-and-See-Ism as Partial Adoption of Management Practices: The Rise and Stall of Integrated Reporting. <i>Strategic Organization</i>, 21(3), pp. 566-595."
    "authors" => array:4 [
      0 => array:3 [
        "name" => "ENDENICH Christoph"
        "bid" => "B00683003"
        "slug" => "endenich-christoph"
      ]
      1 => array:1 [
        "name" => "HAHN Ruediger"
      ]
      2 => array:1 [
        "name" => "REIMSBACH Daniel"
      ]
      3 => array:1 [
        "name" => "WICKERT Christopher"
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:7 [
      0 => "Integrated reporting"
      1 => "practice adoption"
      2 => "partial adoption"
      3 => "sustainability reporting"
      4 => "substantive"
      5 => "adoption"
      6 => "symbolic adoption"
    ]
    "updatedAt" => "2024-10-31 13:51:19"
    "publicationUrl" => "https://doi.org/10.1177/14761270221078605"
    "publicationInfo" => array:3 [
      "pages" => "566-595"
      "volume" => "21"
      "number" => "3"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Integrated reporting (IR) has widely been promoted as the next - evolutionary step in corporate disclosure which would soon replace - traditional reporting practices. Embedded in a zeitgeist that favors - sustainability, this outlook would suggest high IR adoption rates among - reporting organizations. Our analysis of IR in Germany from 2008 to - 2019 shows, however, that organizations approached IR with a wait-and- - see mentality. This approach cannot be described adequately by the - existing conceptualizations of (partial) practice adoption. We therefore - develop the notion of wait-and-see-ism, defined as the deliberate and - potentially long-lasting postponement of a decision to adopt a practice - while its further development is monitored silently. We see limited, - though continuous, efforts to prepare for the prospect of adopting the - practice of IR quickly at a later stage. Wait-and-see-ism expands on - prior work on partial adoption by emphasizing its temporal dimension. - This adds an important yet undertheorized option that organizations can - employ to respond to ambiguous institutional demands, thus explaining - the stalling of promising management practices."
      "en" => "Integrated reporting (IR) has widely been promoted as the next - evolutionary step in corporate disclosure which would soon replace - traditional reporting practices. Embedded in a zeitgeist that favors - sustainability, this outlook would suggest high IR adoption rates among - reporting organizations. Our analysis of IR in Germany from 2008 to - 2019 shows, however, that organizations approached IR with a wait-and- - see mentality. This approach cannot be described adequately by the - existing conceptualizations of (partial) practice adoption. We therefore - develop the notion of wait-and-see-ism, defined as the deliberate and - potentially long-lasting postponement of a decision to adopt a practice - while its further development is monitored silently. We see limited, - though continuous, efforts to prepare for the prospect of adopting the - practice of IR quickly at a later stage. Wait-and-see-ism expands on - prior work on partial adoption by emphasizing its temporal dimension. - This adds an important yet undertheorized option that organizations can - employ to respond to ambiguous institutional demands, thus explaining - the stalling of promising management practices."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-11-19T02:21:53.000Z"
    "docTitle" => "Wait-and-See-Ism as Partial Adoption of Management Practices: The Rise and Stall of Integrated Reporting"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/endenich-christoph">ENDENICH Christoph</a>, HAHN Ruediger, REIMSBACH Daniel, WICKERT Christopher"
    "docDescription" => "<span class="document-property-authors">ENDENICH Christoph, HAHN Ruediger, REIMSBACH Daniel, WICKERT Christopher</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2023</span>"
    "keywordList" => "<a href="#">Integrated reporting</a>, <a href="#">practice adoption</a>, <a href="#">partial adoption</a>, <a href="#">sustainability reporting</a>, <a href="#">substantive</a>, <a href="#">adoption</a>, <a href="#">symbolic adoption</a>"
    "docPreview" => "<b>Wait-and-See-Ism as Partial Adoption of Management Practices: The Rise and Stall of Integrated Reporting</b><br><span>2023-08 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://doi.org/10.1177/14761270221078605" target="_blank">Wait-and-See-Ism as Partial Adoption of Management Practices: The Rise and Stall of Integrated Reporting</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.915701
  +"parent": null
}