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The paper analyzes four cases of IAS adoption (Aérospatiale in 1989; Usinor in 1991; Coflexip in 1993; and Péchiney in 1995) to better understand the instructional logics behind the use of alternative or additional standards by French companies in the early 1990s.

The study employs multiple case studies to explain how and why the heterogeneity of adoption (IAS versus US GAAP) is a response to institutional complexity.

This research shows that French companies adopted IAS as long as they were not required to use US GAAP by their financial backers. The results highlight how the companies combine logics to respond to the complexification of the field. The authors outline how endorsement of logics by outside carriers (auditors, financial analysts, stock exchange commissions) and framing of logics by managers evolve in time and space within this complexification process.

This study contributes to the institutional complexity literature in that it focuses on distinct organizational responses to multiple institutional logics. More precisely, the choice of standards in primary consolidated accounts are viewed as an organizational response to compatible and conflicting demands from several levels: home countries, transnational areas and host countries with the aim of raising funds in the US.

This research makes a distinct link between institutional complexity and international accounting standards and US GAAP.

This study aims to explore the factors affecting the adoption of mGov apps using the theoretical foundations of service-dominant (SD) logic. The authors specifically explore the impact of resource distribution (infrastructure and knowledge) and environmental variables (health infrastructure) among the Indian states on the adoption of Aarogya Setu (the COVID-19 tracking app) by their citizens.

For the meso-level study, the states of India are the unit of analysis. The authors have used secondary data published by the government and other reliable organizations. The study is based on 29 states of India and Delhi, a union territory and the capital of India. The authors conducted a regression and moderation analysis using SPSS and PROCESS macros on the collected secondary data.

The findings reveal that operand resources (state domestic productivity per capita and internet penetration rate) positively impact the adoption of the mGov app. The operant resource (literacy) and the environmental variable (health index) are, however, negatively affecting the adoption of the mGov app. On the other hand, another operant resource, digital literacy, was found to have no significant effect on the adoption of the mGov app. Further, the moderating variable, health index, is found to be moderating all the relationships except internet penetration and adoption of the mGov app.

The study is novel in two aspects. First, in using the theoretical foundation of SD logic to examine the factors impacting the adoption of mGov app. Second, it is a meso-level study, which is not a widely explored avenue in mGov research.

The objective of this paper is to investigate the emergence of corporate political activities (CPAs) in the form of social responsibility in the banking sector in Bangladesh. The use of institutional logics allows the authors to explore not only the motivations underlying this sudden shift in corporate approach towards corporate social reporting (CSR) disclosure but also to investigate whether a logical plurality exists in this new approach.

The analysis is based on 21 in-depth interviews with policymakers, regulatory bodies and top management and members of boards of directors in the banking sector.

The findings of this study are both consistent with and different to those of Uddin et al. (2018). While their findings show that Bangladeshi companies engage in CSR activities primarily to demonstrate their allegiance with the ruling political regime driven by notions of traditionalism, this study’s findings show the existence of a logical pluralism across industries in the manner they engage with CSR activities and disclosures. In addition to the dominant market logic, the authors also find the co-existence of community and family logics shaping the nature of CSR disclosures made by banking companies in Bangladesh.

The authors contribute to the accounting and management literature by providing first-hand evidence of the motivations underlying the emergence of CPAs in the context of a developing country. The adoption of an alternative theoretical framework allows the authors to identify the multiple logics that dictate corporate attitude towards CSR engagement and disclosure.

The purpose of this paper is to explore how Austrian public universities (APUs) respond to the challenge of maintaining academic freedom while complying with legal requirements and enhancing competitiveness by using Management Control Systems (MCSs). Specifically, it examines how APUs respond to the co-presence of academic, government and business logic.

The perspective of institutional logics as a theoretical lens and the framework of MCSs by Malmi and Brown (2008) serve to analyse how APUs respond to the existence of different institutional field-level logics. In-depth expert interviews from the perspective of APUs’ research management are conducted to identify the applied management control practices (MCPs) and APUs’ responses to the different institutional field-level logics.

This study identifies how academic, government and business logic are represented in field-level-specific MCPs and field-level-specific corresponding narratives. Reflecting upon APUs’ responses to the co-existence of academic and government logic, compliance or rather, selective coupling with government logic or decoupling from government logic became obvious.

To the best of the authors’ knowledge, this is the first study at higher education institutions representing academic, government and business logic in the applied MCPs in research management. The study reveals that APUs have developed specific responses and narratives regarding the existence of different institutional field-level logics.

To understand the context surrounding the sustainable supplier management (SSM) process (i.e. selection, development and evaluation), this paper aims to explore institutional logics existing in the Ecuadorian cocoa supply chain (SC). By considering local characteristics and sustainability practices, this study illustrates how competing logic influences SSM.

This paper uses a multiple-case study method for which the authors interviewed different cocoa SC members in Ecuador and used a ground-up approach to analyse the data and reveal singularities influencing sustainability management.

The analysis uncovered two main logics operating within the Ecuadorian cocoa SC SSM process: a commercial logic (e.g. potential for market access, product traceability) and a sustainability logic (e.g. local development and traditions/cultural issues). These logics address market demand requirements; however, some local producers’ needs that impact SSM remains unexplored such as the existence of a regional ancestral culture that poses sustainability as a dominant logic with meaning beyond the triple bottom line. While the two logics have influenced supplier sustainability performance, this paper finds that, of the three SSM sub-processes (selection, development and evaluation), supplier development was the most relevant sub-process receiving attention from SC managers in the studied context.

By understanding the differences in logic and needs, SC managers can better develop strategies for SSM.

The study highlighted in this paper investigated the underexplored topic of the effects that competing logic may have on SSM. This paper focusses on the supplier’s point of view regarding sustainability requirements, addressing a consistent research gap in the literature.

The purpose of this paper is to examine how, and by whom, institutional logics are determined in the action of sustainable organisation. The authors analyse a supply chain network structure to understand how multiple stakeholders' perceptions of sustainability emerge into a dominant logic and diffuse across an organisational field.

Stakeholder network theory provides novel insights into emerging logics within a chocolate supply chain network. Semi-structured interviews with 35 decision-makers were analysed alongside 269 company documents to capture variations in emergent logics. The network was mapped to include 63 nodes and 366 edges to analyse power structure and mechanisms.

The socio-economic organising principles of sustainable organisation, their sources of power and their logics are identified. Economic and social logics are revealed, yet the dominance of economic logics creates risks to their coexistence. Logics are largely shaped in pre-competitive activities, and resource fitness to collaborative clusters limits access for non-commercial actors.

Powerful firms use network structures and collaborative and concurrent inter-organisational relationships to define and diffuse their conceptualisation of sustainability and restrict competing logics.

This novel study contributes to sustainable supply chain management (SSCM) through presenting the socio-economic logic as a new conceptual framework to understand the action of sustainable organisation. The identification of sophisticated mechanisms of power and hegemonic control in the network opens new research agendas.

This article proposes a new theoretical background against which to measure customer experience for omnichannel service deliveries and communications based on the concept of proximity. This represents a first step in developing a new measurement approach for omnichannel customer experience.

The methodological approach is based on literature review and theory development. Various streams of literature are integrated on the basis of their interactionist nature (service logic, psychological distance theory, and omnichannel customer experience literature), and theory is developed based thereon.

Successful omnichannel service deliveries and communications should build proximity with the customer during interactions at the different touchpoints. Proximity represents the value-in-use for the customer, who is coproducer of value at each interaction. Proximity can be applied to all touchpoints, thus strengthening seamlessness for omnichannel service deliveries and communications.

This research advances knowledge by integrating the concepts of omnichannel and proximity under the lenses of service logic. The author proposes a new theoretical background for the measurement of omnichannel customer experience that contributes to the literature. In modern omnichannel service deliveries and communications, a measurement approach based on proximity fulfills the need to reconcile customer experiences at both remote and physical touchpoints for a holistic and coherent customer experience. Use of the four proximity dimensions (social, temporal, spatial, and hypothetical) gives flexibility to managers to build proximity across remote and physical touchpoints in different industries.

Global talent shortages, new skill demand and rising numbers of unfilled posts are fuelling an increasingly challenging job market, exacerbated by economic uncertainty and transformational digital change. Seeking creative solutions in response, the authors examine talent management’s (TM) theoretical and conceptual foundations, specifically the identification and selection of talent and TM programme design to explore the challenges and benefits of side-of-desk projects as interventions.

Taking an inductive qualitative approach, questionnaires, focus groups and semi-structured interviews gathered data from three employee groups in a UK digital communications organisation.

The authors reveal inconsistencies in the definition and selection of talent, highlighting programme quality challenges to expose a direct correlation between participant experience and motivation and retention, along with the longer-term challenges of balancing talented human capital, shareholder expectations and sustainable workforce resourcing.

The authors' research extends existing knowledge concerning the effect of organisational culture, context and workforce demands upon TM programmes, providing theoretical and practical implications for leaders and policymakers in designing enrichment activities to motivate, develop and retain talent. The authors make recommendations to inform the future design of TM programmes, revealing new opportunities to develop hidden talent and presenting a realistic and sustainable toolkit for future practice in the form of an organisational logic model.

The purpose of this paper is to examine the influences on the adoption of environmental management accounting (EMA) in corporatised water supply organisations, from an institutional theory perspective, drawing on the concepts of reflexive isomorphism and institutional logics.

The primary research involves case analysis of three companies in the Australian water supply industry, drawing on interviews, internal documents and publicly available documents, including annual reports.

Two key drivers for the adoption and emergence of EMA are: the emergence of a government regulator in the form of the Essential Services Commission (ESC) and community expectations with regard to environmental performance and disclosure. The water organisations were found to be reflexively isomorphic, while seeking to align their commercial logic to “sustainability” and “ensuring community expectations” logics to the legitimate adoption of EMA.

The paper contributes to the literature by providing case study evidence of the intentions and motivations of management in adopting EMA, and the nature of that adoption process over an extended period. Further, it provides empirical evidence of the applicability of reflexive isomorphism in the context of EMA and institutional logics.

This study aims to understand how institutional logics influence the adoption and implementation of risk management (RM) practices by government entities in a non-western, developing country.

This study draws on the institutional logics perspective (ILP) to analyze a case study of a government entity in Saudi Arabia. Data were obtained from semi-structured interviews, observations and documentary evidence.

Findings suggest that the adoption and implementation of RM projects by Saudi governmental agencies was rooted in a traditional logic, even though the catalyst of the government for adopting a RM culture across government agencies was framed within a reform program inspired by a modernization logic. In the entity under investigation, the RM project led to an unstable situation where actors were confronted with these two competing logics. Although the project used manifestations of a modernization logic, the actions of individuals within the organization were embedded in a traditional logic.

The study is based on a single case study in a specific country, limiting the generalizability of the findings.

This study provides novel evidence of the adoption and implementation of RM in governmental entities in a developing, non-western, country using ILP. Doing so enhances our knowledge about how managers struggle with competing institutional logics in an underexplored setting and enriches current accounts of key drivers and barriers of RM. It also addresses calls for a deeper understanding of the logics and managerial practices interplay in the public sector.