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The making and remaking of organization context: Duality and the institutionalization process

Jesse F. Dillard (School of Business Administration, Portland State University, Portland, Oregor, USA)
John T. Rigsby (School of Accountancy, Mississippi State University, Drawer, Mississippi, USA)
Carrie Goodman (FirstByte, Inc., Farmington, New Mexico, USA)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 September 2004



Institutional theory is becoming one of the dominant theoretical perspectives in organization theory and is increasingly being applied in accounting research to study the practice of accounting in organizations. However, most institutional theory research has adequately theorized neither the institutionalization process through which change takes place nor the socio‐political context of the institutional formations. We propose a social theory based framework for grounding and expanding institutional theory to more fully articulate institutionalization processes. Specifically, we incorporate institutional theory and structuration theory and draw on the work of Max Weber in developing a framework of the context and the processes associated with creating, adopting and discarding institutional practices. We propose that the expanded framework depicts the socio‐economic and political context better and more directly addresses the dynamics of enacting, embedding and changing organizational features and processes. Expanding the focus of the institutional theory based accounting research can facilitate a more comprehensive representation of accounting as the object of institutional practices as well as provide a better articulation of the role of accounting in the institutionalization process.



Dillard, J.F., Rigsby, J.T. and Goodman, C. (2004), "The making and remaking of organization context: Duality and the institutionalization process", Accounting, Auditing & Accountability Journal, Vol. 17 No. 4, pp. 506-542.



Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited

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