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حسابداری و مالی::
پذیرش کننده IR
Based on these first considerations, the adoption of IR may represent the final solution as it juxtaposes different rationalities that nowadays represents the basis of new social order and "epitomises a practice in which different world views collide" (Van Bommel 2014).
The idea to examine the internal mechanisms and processes employed by the early adopter of IR has been already discussed by Stubbs and Higgins (2014) whom- based in the Laughlin's (1991) model of organisational change-aims to explore whether IR is stimulating innovative disclosure mechanisms.
In the present study the aim is slightly different: first of all the research is intended to study the on-going process of adoption of IR, thus investigating the step already taken in the case study analyzed, and also to foresee, together with relevant actors interviewed inside the organization, further steps to be completed.
Moreover, a Public Sector Pioneer Network has been created inside the IIRC to promote a conscious adoption of IR, exploring the connectivity of information that they are already publishing, and adopting an integrated thinking to improve the performance of public organizations.
Isomorphic forces such as coercive, normative and mimetic ones have been slightly activated by the external environment, in order to direct public entities towards the adoption of IR, while a stronger pressure has been exerted on the private domain.
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