演讲题目： 质性分析方法在实证研究中的应用

演 讲 者： Joy Ruihua Jiang

Oakland University

演讲时间： 2016年12月12日（周一）下午15:00—16:30

演讲地点：嘉庚二208室

主 持 人：陈亚盛 教授

参 加 者：对会计、财务研究有兴趣的师生

讲座简介：Many firms worldwide have adopted environmental management systems, and some have taken the extra step and had their systems certified for the international standard ISO 14001. While institutional pressures and market demand often motivate firms to adopt an EMS, the reasons why they certify for ISO 14001 are less clear. In this study, we interviewed members of the Canadian pulp and paper industry who had either an EMS or ISO 14001 certification to understand why they may have become ISO 14001 certified. We found that task visibility and environmental impact opacity lead to differences in a firm’s approach to ISO 14001 certification in the absence of coercive pressures.