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This analysis investigates the micro-dynamics of organizational decision-making by exploring connections between institutional theory, on the one hand, and both social psychological research on conformity and recent work in economics on herd behavior and information cascades, on the other hand. The authors draw attention to the differences between normative and informational conformity as distinct motivational drivers of adoption behaviors by exploring their differential effects on the post-adoption outcomes of decoupling (e.g., Westphal & Zajac, 1994), customization (e.g., Fiss, Kennedy, & Davis, 2012), and abandonment (e.g., Ahmadjian & Robinson, 2001). The authors conclude that normative conformity leads to certain post-adoption outcomes while informational conformity is associated with others.

Purpose – Patient safety and adverse events continue to present significant challenges to the US health care delivery system. Mandated reporting of adverse events can be a mechanism to “coerce” hospitals to identify, evaluate, and ultimately improve the quality and safety of patient care. The objective of this study is to determine if the coercion of mandated reporting impacts hospital patient safety scores.

Methods – We utilize the US News and World Report 2012–2013 Best Hospital Rankings which includes patient safety data from US teaching hospitals. The dependent variable is a composite measure of six indicators of patient safety during and after surgery. The independent variable is state mandated reporting of hospital adverse events. Three control variables are included: Magnet accreditation status, surgical volume, and the percentage of surgical admissions.

Findings – Using ordered logistic regression (n = 670 hospitals) we find a positive, but not significant, relationship between state mandated reporting and better patient safety scores.

Implications – This finding suggests that regulatory policy may not actually prompt performance improvement, and our data point to the need for further study of both formal and informal processes to manage patient safety within the hospital.

Originality – While increased reporting of adverse events has been linked to hospitals providing safer care, no research to date has examined whether or not state-level mandates actually lead to improvements in patient safety.

The impact that workplace aggression has on organizations and its members has become a focal point for organizational research. To date, studies have primarily examined the perpetrator of workplace aggression, specifically their personality traits. In this chapter, we draw on Institutional Theory to better understand a specific form of workplace aggression, indirect (covert) aggression. We specifically present a model that shows how the normative pressures and social roles within an institution influence the aggressive actions by employees as well as the scripts employees utilize in response to indirect aggression. We assert that an examination of how scripts are used to respond to indirect aggression will be especially helpful in understanding how institutional pressures influence this type of workplace aggression within organizations.

Over the last decade, the accounting convergence process with the development and adoption of IFRS as national standards has become the focus of governments, professionals, and researchers. In 2005, the EU (including Germany) and Australia adopted IFRS. A survey by Deloitte Touche Tohmatsu (2010) reported that 89 countries have adopted or intend to adopt IFRS for all their domestic listed companies. Currently, more than 100 jurisdictions require or permit the use of IFRS, with countries such as Canada, Brazil, and Argentina being the most recent adopters (IFRS Foundation, 2011b). This growing number of countries implementing IFRS and their experiences and emerging challenges have further raised researchers' interest in this controversial topic (Ashbaugh & Pincus, 2001; Atwood et al., 2011; Byard et al., 2011; Christensen et al., 2007; Daske et al., 2008; Ding et al., 2007; Hail et al., 2010a, 2010b; Kvaal & Nobes, 2010; McAnally et al., 2010; Mechelli, 2009; Niskanen, Kinnunen, & Kasanen, 2000; Stolowy, Haller, & Klockhaus, 2001; Tyrrall et al., 2007). However, these studies have concentrated on the development and application of specific accounting standards and practices and/or cross-national and cross-cultural issues concerning adaptation, implementation, and evaluation of IFRS. Moreover, an increasing number of studies have been devoted to classifications of accounting models and categorization of accounting standards, principles, and values (Chanchani & Willett, 2004; D'Arcy, 2000, 2001; Doupnik & Richter, 2004; Doupnik & Salter, 1993; Gray, 1988; Kamla, Gallhofer, & Haslam, 2006; Nair & Frank, 1980; Patel, 2003, 2007; Perera & Mathews, 1990; Salter & Doupnik, 1992). However, very few studies have critically examined the historical development of accounting practices and issues related to convergence in its socioeconomic context and, importantly, we are not aware of any study that has rigorously examined the institutionalization of Anglo-American accounting practices as international practice with an emphasis on power and legitimacy in the move toward convergence of accounting standards.

Purpose: To consider the extent to which the legal recognition of non-binary gender has the potential to disrupt the gender binary.

Methodology/Approach: This chapter will employ case study as method, focusing on recent changes to Australian law and policy, which introduce a third gender category. I rely on the work of queer theorists on normativity and recognition as a theoretical framework and on the work of social scientists on transgender people as evidence.

Findings: This chapter finds that while there is much to be celebrated about increasing alternatives to the dominant categories of male and female, the legal recognition of non-binary gender may in fact serve to conceptually purge the dominant gender categories of non-conforming elements while simultaneously masking the ways in which institutions of regulatory power continue to demand conformity with normative standards of gender.

Research Limitations: Since few non-binary individuals in Australia have adopted the X marker the implications laid out in this paper are speculative. The experiences of non-binary individuals present an important avenue for further research.

Practical Implications: I recommend, as an alternative to further gender classifications, that we should seek to minimize the degree to which membership of a particular gender category is used to distribute rights and privileges.

Originality/Value of Paper: This chapter advances the literature on non-binary gender, contributes to existing queer and feminist analyses of the gender binary and extends work on normativity to legal recognition of alternative genders.

Scandinavian societies do not figure prominently as study objects in the international social science literature. To the extent they do, their analysis tends to revolve around one seemingly unavoidable concept, that of equality. There is much agreement among Scandinavia experts that if there is one cultural trait that recurs again and again in this part of the world it is what some have described as “the passion for equality” (Graubard, 1986). Many writers have suggested that the Nordic passion for equality springs from a peculiarly strong preoccupation with equity (rettferd). But this is not the only reason why: according to Hans Frederik Dahl (1984, p. 95) “[t]he Nordic equity ethos…appears to apply both to the political action of leveling out – making the rich pay, taxing the top – and, in a jealous comparison, of making sure that nobody overtakes and passes you in position or possessions.” Like Dahl, other Norwegians consider envy to be a central element in this quest for equality, a sort of Nordic “crab antics” (Wilson, 1973).¹ Envy provides a plausible explanatory frame for the drive at leveling out – “making the rich pay, taxing the top” – a meaning the Norwegian term likhet does indeed encompass. But in addition to equality likhet also means similarity or sameness, a parity that does not necessarily have to do with equity and cannot always be described in terms of getting rid of (unfair) privileges. Earlier debates on the Norwegian notion of equality were often inconclusive because they failed to address this critical duality of meaning which lies at the core of the concept of likhet. To assume that likhet is only a matter of equality, and that it all boils down to envy is too simplistic. In this case, the question that needs to be addressed is: can envy account for the drive at cultural assimilation? Can it explain demands made by the masses to individuals who are neither richer nor more powerful? I am thinking for example of the kind of relations that have been observed between Norwegians and Saami in the Helgeland region (Henriksen, 1991). Here, Saamis’ claims to a different identity and a different experience are frequently met with the non-Saami majority’s counter-claim that there are no differences, cultural or otherwise, between the Saami and themselves. “When the Saami person insists that his or her identity is rooted in a Saami culture, s/he may be requested to specify what such differences consist of,” writes Henriksen (p. 410). This emphatic denial of difference is not perceived by Saami as an inclusionary device to integrate them within the warm embrace of a universal Norwegian Gemeinschaft. Rather, says Henriksen, they view it as “a lack of recognition by the encompassing Norwegian society of their cultural and social identities and their expression, and of what they perceive to be their legitimate rights” (p. 414); in other words, they view it as an attempt by the Norwegian majority to deny Saami their right to experience life in general and ethnic encounters in particular in a way that differs from the majority’s experience. When played out in relation to individuals and groups that are marginal, dominated, or simply in minority, the quest for likhet cannot be motivated by envy. Rather than “passion for equality,” therefore, it would be more accurate to describe this cultural trait as “antipathy for difference.” Such antipathy, I suggest, is grounded in a normative expectation of conformity in behavior, experience, and awareness, to an unquestioned cultural pattern embedded in, and structured by, daily practice, and with ramifications in all areas of social life. In this sense, equality (sometimes translated into Norwegian as likeverd, literally “equal worth,” but more commonly as likhet) rests on the fundamental requirement of cultural similarity (also known, as we have seen, as likhet): to be equal is first and foremost to be alike (see Gullestad, 1984, 1992). The opposite of likhet, ulikhet, can mean either difference or inequality. Most of the time it is conceptualized as both.² Of course, the conceptual and sociological boundaries between equality and similarity are blurred everywhere, not only in Norwegian culture. Nor am I suggesting that Norwegian society is empirically devoid of inequality or that instances of anti-egalitarian behavior do not obtain in real life. Nonetheless, these empirical observations do not make the Norwegian normative discourse on equality-as-similarity any less real or any less compelling.

Although institutional theorists have considered the potential role of emotions in institutional processes for decades, little empirical work has focused specifically on how inhabitants’ lived emotional experiences affect their engagement with the institutional context. In this chapter, we explore the emotional responses of women entering a traditionally all-male institution, the U.S. Naval Academy, immediately after it formally began enrolling women, but while still steeped in its traditional hypermasculine culture, and who experienced gender-based workplace bullying. We explore both the bullying and their responses based on social emotions, considering them both as targets of their male counterpart’s emotions and as inhabitants who experience their own emotional responses. We find a broad range of emotions are evident in incidents of bullying, that institutional conditions predicate a particular form of indirect bullying, and that some women engage in institutional work that transforms being the target of negative emotions such as hatred into more positive emotional responses such as pride.

Foundational work on institutional theory as a framework for studying organizations underscored its relevance to analyses of entrepreneurship, but entrepreneurship research has often ignored the insights provided by this theoretic approach. In this chapter, we illustrate the utility of institutional theory as a central framework for explaining entrepreneurial phenomena by discussing three primary questions for entrepreneurship researchers: Under what conditions are individuals likely to found new organizations? What are key influences on the kinds of organizations they found? And what factors determine the likelihood of the survival of new organizations? We describe the kinds of answers that an institutional perspective provides to these questions, illustrate some of our arguments by drawing on a recent field of entrepreneurial endeavor, hedge funds, and discuss the implications of our analysis for further work by entrepreneurship researchers.