Whistle-Blowing Regulation in Different Corporate Governance Systems - An Analysis of the Regulation Approaches from the View of Path Dependence Theory

2014 ◽  
Author(s):  
Esther Pittroff
Keyword(s):  
Corporate Governance ◽  
Path Dependence ◽  
Whistle Blowing ◽  
Governance Systems ◽  
Dependence Theory ◽  
Path Dependence Theory

scholarly journals The legitimacy of global accounting rules: a note on the challenges from path-dependence theory

2020 ◽  
Author(s):  
Esther Pittroff
Keyword(s):  
Corporate Governance ◽  
Path Dependence ◽  
Accounting Standards ◽  
Accounting Regulation ◽  
Real Convergence ◽  
Governance Systems ◽  
Dependence Theory ◽  
Accounting Rules ◽  
Path Dependent ◽  
Path Dependence Theory

AbstractThis paper discusses the legitimacy of the convergence of accounting regulation from the view of path-dependence theory. It is argued here that legitimacy of converged accounting rules is almost impossible to achieve because of the path-dependent development of corporate governance systems, which depends on the prevailing norms and beliefs of society. The different elements of corporate governance systems have to be consistent with these values in order to achieve the real convergence of accounting standards. The paper analyses the development of accounting convergence and discusses different convergence strategies from the view of legitimacy theory and path-dependence theory. Finally, the paper presents a hypothetical solution under which real convergence of accounting standards seems possible. The results of the paper are relevant for accounting research, and important to regulators as well, because, by analysing the factors that influence convergence, the paper is able to help us to understand why real convergence of accounting regulation may be difficult to achieve.

The Policy of Technological the Policy of Technological Innovation and Economic Trajectory of Portugal

2019 ◽  
pp. 73-86
Author(s):  
Vonia Engel ◽  
Teresa Noronha ◽  
Cidonea Machado Deponti
Keyword(s):  
Empirical Research ◽  
Technological Innovation ◽  
Path Dependence ◽  
Political Strategies ◽  
Research Project ◽  
Doctoral Research ◽  
Analytical Results ◽  
Dependence Theory ◽  
Path Dependence Theory

This chapter is the result of an interuniversity exchange doctoral research project carried out in the Algarve region, Portugal, in 2017. Its objective was to discuss the economic trajectory of Portugal and its implications for those political strategies encouraging technological innovation. The empirical research used interviews and the analytical results were based on the path dependence theory. The outcomes of this study point to the dependence of the Algarve region from external investments.

Learning to Depart from a Policy Path: Institutional Change and the Reform of German Labour Market Policy

2012 ◽  
Vol 48 (1) ◽  
pp. 55-79 ◽  
Author(s):  
Timo Fleckenstein
Keyword(s):  
Institutional Change ◽  
Labour Market ◽  
Path Dependence ◽  
New Institutionalism ◽  
Policy Learning ◽  
Knowledge Based ◽  
Labour Market Reforms ◽  
Dependence Theory ◽  
The Stability ◽  
Path Dependence Theory

While new institutionalism with its path-dependence theory has proved to be an especially powerful device for explaining the stability and inertia of public policies, its focus on the stickiness of institutions has contributed to conceptual deficits in grasping and explaining actually occurring policy change which have attracted much criticism. With reference to the critical case of German labour market reforms, policy learning is identified as a key mechanism in the paradigmatic transformation of social policy. Pursuing the argument that learning does not happen in a vacuum and is institutionally embedded, policy learning is conceptually enriched with insights from new institutionalism to develop an institutional account of learning. Such an approach to policy learning and a stronger emphasis on ideas address the stability bias in new institutionalism and its path-dependence theory by accounting for knowledge-based institutional change.

scholarly journals ANÁLISE DA GOVERNANÇA PORTUÁRIA A PARTIR DA PATH DEPENDENCE THEORY: UM ESTUDO JUNTO AO PORTO DE VALÊNCIA

2013 ◽  
Vol 9 (3) ◽  
Author(s):  
Guilherme Bergmann Borges Vieira ◽  
Roberto Birch Gonçalves ◽  
Gabriel Sperandio Milan ◽  
Francisco José Kliemann Neto
Keyword(s):  
Path Dependence ◽  
Dependence Theory ◽  
Path Dependence Theory

scholarly journals Energy transition and path dependence: the case of Costa Rica

2018 ◽  
Vol 3 (61E) ◽  
pp. 281-295
Author(s):  
Daniela García Sánchez ◽  
Daniel Avendaño Leadem
Keyword(s):  
Renewable Energy ◽  
Costa Rica ◽  
Economic Geography ◽  
Path Dependence ◽  
Large Scale ◽  
Energy Transition ◽  
Evolutionary Economic ◽  
Dependence Theory ◽  
The Impact ◽  
Path Dependence Theory

Costa Rica’s world known renewable energy model relies heavily on large scale hydropower, a source surrounded by strong environmental and social questionings. This condition of dependence has its own reinforcing processes that hinder advancements of alternative renewable technologies. In today’s carbon-constrained world, new approaches – and new geographies – are required to ensure the availability and accessibility of sustainable energy services. Using path dependence theory developed within evolutionary economic geography and neoinstitutionalist school of thought, the present research offers an explanation of the specific path driven by the impact of historical events that favor hydropower in Costa Rica’s energy transition.   

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