creating economic pressures for changes is illustrated. Analysis of four accounting issues is made in order to exemplify how IASs have affected Finnish accounting legislation and practice. The results of the analysis indicate that the effect of IASs has been notable but secondary because

It has become more and more evident over time that many of the processes, products and services we use and consume today have little or no future in a sustainable society. If this holds true and our society actually strives towards sustainable development, many companies will have to undertake a more or less dramatic change in how they conduct their businesses. Traditional resource intense industries then need to reconsider their business plan, norms and values on how they conduct their business in order to find new growing business opportunities or perhaps just to survive. The process of sustainable development has been explored from different theoretical perspectives during the last decade. In this paper we conduct an analysis on different aspects of the change process that many firms of today are considering in relation to sustainable development. This change process is defined as “sustainable repositioning”. We use different theoretical perspectives such as theory of the firm, stakeholder theory, institutional theory and resource based theory in order to explain why and why not the industry is changing in a sustainable way. Based on research findings we explore drivers and barriers towards a sustainable development of industry from these different theoretical perspectives. The analysis provides a theoretical framework in order to define and better understand the concept of “sustainable repositioning”.

; normative beliefs result in perceived social pressure or subjective norm; and control beliefs give rise to perceived behavioral control. In combination, attitude toward the behavior, subjective norm, and perception of behavioral control lead to the formation of a behavioral intention. As a general rule

by the prior public evaluations of three confeder-ates of the experimenter who were unanimously and confidently in agreement on their evaluations. He con-cluded that "group pressure was effective and that in-dividuals tended to conform to the group norm" (Venkatesan, 1966, p. 386). A more recent

longer, produce more ideas, and have greater equality of participation. There is reduced normative pressure and poorer comprehension of the discussion in CMC. Findings regarding quality of performance, uninhibited behavior, choice shift, attitude change, and evaluation of communication partner

In an experimental study, we evaluated acoustic immittance in rabbits in order to use these data as normative values for further experimental investigations. This study is the first experimental evaluation of both conventional 226 Hz and multifrequency tympanometry (MFT) in rabbits

-related antecedents by taking into account antecedents at the level of the user and their perceived organizational environment. However, previous models have ignored the possible influence of institutional pressures, namely coercive, mimetic and normative pressure, on an individual user’s decision to resist a

The aim of this study is to investigate the existence of relationships between components of psychological climate including gender issue, autonomy, work pressure, skills used and normative commitment. This study shows that, for a sample 109 Nepalese Commercials Banks employees, one component

of ozone cause low air pressure which in turn causes high humidity. How do people represent and reason with such knowledge? One possibility is that causal knowledge is represented as causal graphs known as Bayesian networks, in which variables are depicted as nodes and causal relations as directed edges

Excess CEO returns refer to CEOfinancial returns in excess of shareholder returns. How do boards rein in excess CEO returns? Introducing a social capital view of board monitoring, we suggest that boards face two competing normative pressures—corporate elite norms and monitoring norms. How boards