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The rediscovery and analytical reconstitution are present tendencies in much of social science, especially economics and sociology. The emergence and expansion of the so‐called new institutional economics exemplify these tendencies as do attempts at revival and rehabilitation of the old institutional economics. Analogous tendencies have been manifested in sociology by the further development of economic sociology, especially by various reformulations of its classical premise of institutional structuration and embeddedness of economic behavior. Nevertheless, much of mainstream economics tends to neglect or play down certain salient divergences between the latter's neoclassical or orthodox institutionalism, and heterodox or critical institutionalism advanced by the old institutional economics as well as by economic sociology. Identifies and elaborates such divergences between these seemingly homologous varieties of institutionalism. Since institutionalist varieties and tendencies in both economics and sociology are considered, represents a contribution to an interdisciplinary treatment of social institutions, a treatment originally proposed by the old institutional economics of Veblen et al., the German historical school as well as by Weberian‐Durkheimian classical economic sociology.

The purpose of this paper is to demonstrate the importance of institutional innovation in managing the future. Peter Drucker has encouraged managers to develop institutional innovations in order to reach organizational objectives. These institutional innovations revolve round the value created by the organization for its customers over time. Considering Drucker's insight from the perspective of institutional theory, this paper aims to describe how innovations in transaction institutions may lead to strategic transactions and provide a fundamental transformation in the way transactions are conducted in the market.

Using a case study of the development of the American clock industry, it is shown that institutional innovations may provide a leadership position for an organization. By trading direct exchange for an innovative transaction model, management innovation occurred within and well beyond the confines of the American clock market.

The historical case empirically illustrates and extends Drucker's notion of customer‐centric management and the advantage of innovation. Strategically, management must understand how institutional innovations can be used to create a leadership position in the future. This occurs when management uses innovations in transaction rules, termed transaction “institutions”, to create a contrast between the values exchanged between the customer and the organization and the values exchanged between the customer and competing organizations.

Peter Drucker's work is quite broad and, perhaps to his credit, he was never a traditional academic. As a result, evaluating his work is more difficult than evaluating research in one specific theoretical domain. However, it is clear that institutional thinking influenced Drucker. Analytically, this places him at odds with traditional economic and strategic analysis. Accordingly, this research is also somewhat at odds with traditional economic and strategic analysis.

The implications for management are clear. The entrepreneurial role of each type of organisation in solving problems is critical. Only through entrepreneurship can long‐term solutions to problems be developed. This requires a deep understanding of the costs involved, even on a small scale. When the details of costs are understood, entrepreneurial innovations can be developed in response.

This is the first paper that utilizes an institutional framework for strategy analysis based on Peter Drucker's work. This helps managers manage the future by understanding how to systematically take and share risk.

This article provides background on the historical development of royal hospitality in India before the advent of commercial hospitality in the twentieth century. The aim of the paper is to insert into the historiography of commercial hospitality the ancient Indian practice of endowing pilgrim rest houses, or chattrams (choultry) for the temporary housing and feeding of travelers, religious mendicants, and other groups in Indian society. As a case study, the article focuses on the chattrams of the Maratha Kings of Tanjavur (Tanjore) in South India, especially during the reign of Raja Serfoji II (r. 1798‐1832). Serfoji, working from the palette of past practices of his forebears, expanded these practices of traditional Hindu religious hospitality to include more progressive and inclusive charity, education and hospitality during the late eighteenth and early nineteenth centuries. Serfoji's munificent activities in his chattrams pose a challenge to any characterization that royal elites adapted historically dormant or static institutions to practical usage in the twentieth century.

This article is based on archival research into the role of institution building in strategies of indigenous kingship in early colonial India. The primary methodology used is content and descriptive analyses of archival documents in the Tamil language related to chattrams constructed by the Maratha court of Tanjavur between 1739 and 1855 CE.

The archival data show that the Maratha court of Tanjavur, particularly under Raja Serfoji II (r. 1798‐1832), incorporated through the chattram institution a greater variety of social groups in its charitable mandate by expanding the traditional forms of pious and ceremonial hospitality of the court to include not only religious mendicants and pilgrims, but also students, staff and European guests as well. The article reveals the manner in which such practices could sustain aspects of the traditional relationship between ruler and subject while creating newly responsive forms of social outreach to wider constituencies by an indigenous court that had been reduced to titular status under the rise of the British East India Company after 1798.

As yet, there has been no systematic survey of the evolution of commercial hospitality in India, nor particularly one that includes the practice of charitable rest houses in pre‐modern India. This article focuses attention on the diversified social functions of these institutions in the early colonial period in south India, and introduces these institutions as a potential precedent of later forms of commercial hospitality.

Discusses the survival of a few subscription libraries, and the conditions for that survival in relation to the general decline of such libraries over the last century. Outlines the present state of surviving subscription libraries with particular reference to fundraising, management, staffing and buildings. Discusses the collections and their maintenance, and an account is given of archives surviving in subscription libraries. Considers disposals policies, catalogues and stock conservation. Finally, describes other activities undertaken by the surviving subscription libraries.

On joining the EU in 1995 Finland had to adopt its national agricultural policies to follow the principles of the EU Common Agricultural Policy (CAP), its accompanying measures and the environmental legislation of the EU. This led to changes in the national decision making processes, administrative procedures and operational practices. In this paper institutional analysis is used to describe and interpret these changes and the significance of these changes for policy development. The results show that learning is a key for successful policy process.

The purpose of this paper is to provide a review of the Management History literature in the Journal of Management History from 2010 to 2014.

This review utilized a thematic analysis approach.

The author found seven distinct themes in the literature in addition to four subthemes. The themes include management pioneers, crisis management, the dark side of management (including the subthemes of slavery, child labor, monetary factors and gender issues), ancient texts, regional differences, religion and historical impacts of key management concepts.

This review displays management history research themes, which enables a manager to efficiently view various lenses with which to analyze management issues.

By bringing together previously disparate streams of work to understand the themes of management history, this paper analyzes the direction of research, identifies gaps in the literature and begins to more effectively build a cumulative research tradition.

Many transition economies are former socialist planned economies and have undergone market reforms of their financial sector to signal their transition towards democracy. However, governments in these countries have been reluctant to relinquish the pre-existing controls on economy and have adopted nuanced and sophisticated approaches to retain control. In such context, scholars may find it challenging to investigate the role played by the state in the success or failure of attempted market reforms. This work investigates the different forms of state-induced accounting controls that may preserve the status quo within the economy during transition, using Myanmar as an example.

The authors adopted a longitudinal qualitative research method aiming to reveal the very processes and mechanisms used by the banks and their evolution over time. This method is in accordance with the historical institutionalist perspective that they have applied within this research.

The authors found that the Myanmar government embarked on the privatisation of their financial sector from 1990 to 2016 as a major public sector reform initiative. Under the guise of market reforms, it used both state-led and market-led controls to emulate and retain the socialist banking model where banks are used to fund the immediate government's budget deficits. This created a series of intended and unintended consequences, resulting in the ultimate failure of the government's market reforms.

Previously, research on public sector management accounting in emerging economies was not relying consistently on using theory. The relative limited theorisation led to gaps when attempting to understand and explain the opaque forms of state control mechanisms in transition economies. By applying historical institutionalist perspective, and a more theory-driven, reflective approach to the interpretation of the data collected, the authors have provided a deeper insight and understanding on how different forms of state controls can emerge, adapt and persist in transition economies such as Myanmar.

The authors demonstrated that though the state may have implemented market reforms to signal regimes change, this does not necessarily mean that the government has relinquished their control on the economy. The state could take a more sophisticated, covert approach towards state controls leading to both intended and unintended consequences. Thus, even if the state's preferences change, the decisions cannot be easily reversed, as path-dependent state controls may have become pervasive affecting any further institutional and policy developments. Thus, the authors suggest that governments in both transition and developed economies should be cautious when enacting regulations on corporate control.

In this paper, the authors have applied a historical institutional perspective in their analysis instead of the more widely used sociological, institutionalist approach. This allowed authors to harness rich longitudinal data indicating that market reforms and their success or failure should be examined as an ongoing process rather than a completed action. This is especially important in transition economies where the state may be unwilling to renounce the existing controls on the industry and may resort to more opaque forms of state control, eventually obstructing the intended reforms.

The rich primary and secondary data sources for studying historical Chinese marketing theory and practice are discussed. This paper aims to briefly address possible challenges (and their solutions) to using these sources.

A bibliographic review is used to analyze historical sources pertaining to Chinese marketing theory and practice.

Marketing scholars can draw from multiple but neglected and underused Chinese sources to glean important historical data reflecting pre-1949 Chinese marketing.

Underused Chinese multilateral historical marketing materials are inalienable to extending historical marketing study. Many studies about marketing theory and practice are amenable to such materials.

By scrutinizing these materials, contemporary marketers can formulate parallel strategies from the repertoire of historical marketing strategies.

This is the first comprehensive survey of an invaluable non-Western source for historical research in marketing.

The purpose of this paper is to contribute to the prior work on social enterprise (SE) model comparisons by exposing the difficulties in producing universally comparative SE models. Furthermore, this paper seeks to trace different dominant stories of SE based on a combined historical and discursive analysis of Australian institutions shaping SE development.

This paper emulates the methodological approach taken by Kerlin (2013) and uses the same indices and measures adopted in this original model comparison. Although the valuable contribution of macro-level model comparison studies to the growing SE knowledge base is noted, it is proposed that categorisations are naturally exclusionary by their design, omitting emergent SE models and their institutional influences. These omissions pose difficulties for recognising and conceptualising hybrid organisations that often traverse institutional boundaries and frameworks (Doherty et al., 2014). A discourse analysis of SE policies in Australia was used to illustrate how micro-level appraisals of SE models differentiate from, and complement, the macro-level approach.

A combinatory analysis of Australian SEs, based on historical and discursive institutional theories, provides two stories about these organisations. The first story emerges that Australian SEs are partly shaped by institutions, the historical path-dependencies of which are associated with particular SE characteristics. Alternatively, using a discursive lens, the second story of Australian SEs emerges as a political subject, captured within a broader idea (e.g. social inclusion) that is coordinated between political domains and communicated within the public sphere. Therefore, it is argued that a combinatory approach shows SE models as they are, as well as how they might be – contingent on the implementation of identified policies.

The major contribution is to critique and extend Kerlin’s (2013) approach by complementing the macro-level study of SE models with an analysis that considers the local-level innovations that drive unique SE models and applications. To enact this, the authors explore how closely macro-level approaches to SE categorisation are the subject of discursive construction, as well as historical events. Consequently, this paper contributes to existing knowledge by advancing existing approaches to SE model studies, illustrating how different stories of SE can be drawn out from combinatory methods and local knowledge.

The practical implication arising from this paper is that SE discourses are both a subject of capture and a site of contestation, meaning that various institutional actors play a role in shaping the “reality” of the field.

The main social implication of this paper is that Australian SEs make a diverse contribution, but there are dangers that the discursive construction of civil society could narrow and constrain this.

The novelty inherent in this approach lies in bringing together two frameworks to explore the same field of action. By replicating Kerlin’s (2013) approach and bringing in a discursive analytical framework, it is shown that macro-level studies of SE sectors are enhanced by combinatory methodologies.

The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the twenty‐first century”, in order to identify and assess the impact of the special issue in shaping developments in the accounting history literature, and to consider issues for future historical research in accounting.

A retrospective and prospective essay focusing on developments in the historical accounting literature.

The special issue's advocacy of critical and interpretive histories of accounting's past has influenced subsequent research, particularly within the various research themes identified in the issue. The most significant aspect of this influence has been the engagement of increasing numbers of accounting historians with theoretical perspectives and analytical frameworks.

The present study examines the content and impact of a single journal issue. It explores future research possibilities, which inevitably involves speculation.

In addressing recent developments in the literature through the lens of the special issue, the paper emphasises the unifying power of history and offers ideas, insights and reflections that may assist in stimulating originality in future studies of accounting's past.