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This essay extends a Bourdieusian perspective on the microfoundations of institutions. Drawing on this perspective, the authors argue that the recursive dynamics of institutions and action orient actors toward the maintenance of distinct and contradictory practices within, rather than bridging across, different fields. The authors corroborate our argument with an illustration of how corporate executives strategize within the tax field compared to the philanthropy field. Specifically, the authors show how actors are simultaneously oriented by different capitals toward apparently contradictory strategies. This chapter provides promising avenues for future research on the microfoundations of institutions, inter-field dynamics, and critical accounting and business ethics studies.

This chapter advances understanding of how professional expertise is enacted and created to accomplish routines in the context of technology-mediated work. Information and communication technologies broaden the participation of professionals with various specialist skills and expertise to accomplish work together, which is particularly salient in health care. Broadening participation, however, creates jurisdictional conflict among professionals. Thus, a key challenge of interprofessional work is the need to mutually adapt established professional routines and overcome jurisdictional conflict to perform interdependent routine tasks. The authors examine how professionals adapt established routines by analyzing the new interactions and interdependent actions required to accomplish technology-mediated geriatric consultation routines. The findings of this study show that professionals create new patterns of actions that are shaped by relational forms of professional expertise, namely selective and blending expertise. The findings and theoretical insights contribute to the literature on routine dynamics by highlighting the importance of relational expertise, and showing how it can transform and destabilize otherwise established professional routines.

As institutional theory increasingly looks to the micro-level for explanations of macro-level institutional processes, institutional scholars need to pay closer attention to the role of emotions in invigorating institutional processes. I argue that attending to emotions is most likely to enrich institutional analysis, if scholars take inspiration from theories that conceptualize emotions as relational and inter-subjective, rather than intra-personal, because the former would be more compatible with institutional theory’s relational roots. I review such promising theories that include symbolic interactionism, psychoanalytic and psychodynamic perspectives, moral psychology, and social movements. I conclude by outlining several possible research questions that might be inspired by attending to the role of emotions in institutional processes. I argue that such research can enrich the understanding of embedded agency, power, and the use of theorization by institutional change agents, as well as introduce a hereto neglected affective facet into the study of institutional logics.

This paper sketches an alliance between Roger Friedland’s institutional theory and the author’s own account of social practices. In addition to taking up such general issues as what theory alliances and institutions are, this paper draws the two theories together by conceptualizing institutional orders as components of the practice plenum and exploring convergences between institutional logics and practice organizations. This paper also neutralizes apparent divergences between the two theories concerning levels of society and affirms Friedland’s thesis that institutional change is tied to politics in a particular French, post-Heideggerian sense of politics.

Nearly 40 years since they first appeared, there is renewed interest in dashboards, engendered by the diffusion of business intelligence (BI) desktop software, such as Power BI, QlikView and Tableau, denoted collectively as “self-service” BI. Using these commodity software tools, the work to construct dashboards apparently becomes easier and more manageable and no longer requires the intervention of specialists. This paper aims to analyse the implementation of this kind of commodity dashboard in a university, exploring its role in performance management processes and investigating whether the dashboard affects the organisation (or not).

This paper focusses on an action research project developed by the authors, where the objective was to design and implement a dynamic performance measurement tool fitting the needs of department directors. The three authors were all involved in the project, respectively, as project manager, dashboard implementation manager and accounting manager of the studied organisation.

The results reveal a specific but complex change to the procedures and outcomes in the organisation studied, where the dashboard becomes a boundary infrastructure, thereby reviving technical and organisational problems that had been latent for years.

In this paper, the authors contribute to the debate on the digital age and the role of accounting with their exploration into the “revolution” of self-service BI tools. The democratisation and flexibility of these instruments put into discussion two core and somewhat controversial functions of accounting: data integration and personalised reporting.

The paper aims to explore how companies communicate their heritage by drawing on heritage marketing and corporate communications literature and mapping the corporate heritage communication strategies of iconic Italian brands.

The study adopts an inductive multiple case study approach, analysing the communication of corporate heritage by nine iconic Italian brands (Pastificio Lucio Garofalo, Barovier & Toso, Pasta Farina, Ducati, Amaro Montenegro, Fiat, Bonomelli, Olivetti and Illy).

In communicating corporate heritage, companies adopt different strategies that vary along two main dimensions – the subject of the story and the tone of voice of the content. The strategies are: (1) heritage for authenticity; (2) heritage for market leadership; and (3) heritage for continuity.

From a theoretical point of view, the study highlights that heritage marketing strategies vary according to underlying strategic themes and narrative approaches. From a managerial point of view, it offers a preliminary guide for the development of corporate heritage communications, also providing indications for their implementation.

This study is amongst the firsts to investigate the strategic antecedents that can shape corporate heritage communication strategies. It represents an integration of the existing literature, which is limited to the descriptive presentation of heritage marketing principles and tools.

The paper explores the process of construction of the “accountable self”, particularly as this process engages with the spirituality of the self. This study examines the “space of accountability” within which the accountable self constructs itself as such and investigates how different accounts of the self are drawn upon in the making of this space, both defining and transcending it.

The paper relies upon archival material concerning accounting and accountability practices about the project for building the altar of St. Ignatius in the Church of Gesù, Rome, Italy (1691–1706). This study examines calculative and narrative accounts about the project from the perspective of the superintendent, who was the sole person accountable for the building works.

Whereas calculative accounts enabled the self to account for actions within the specific space of accountability of the project, narrative accounts opened up this space, providing for a testimony of actions and a gift of accountability towards future indefinite others. This process was prompted by the spirituality of the self and the narcissistic gratification of fulfilling this spirituality.

The paper adds to the literature on the accountable self and to theological perspectives into accountability. This study suggests exploring how different accounts of the self engage with each other through testimony, gift, narcissism and spirituality in the construction of the accountable self, providing for a “transcendent” space of accountability. This research also adds to studies on narrative accounts by showing that they are drawn upon alongside calculative accounts in the construction of the transcendent, accountable self.