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Accounting research has traditionally been concerned with how accounting enables the organization of production. In contrast, raises the issue of how accounting is implicated in the production of the organization. Organizations are embedded in wider society, but a crucial element in their formation is that they become (and remain) differentiated from their environments. Uses the idea of boundary maintenance is used to understand how this differentiation is achieved. Boundaries are conceptualized in two ways, first, as thresholds and, second, as binding structures. Considers accounting, as information, as a system of accountability, as a moral order and as a legitimating institution in the context of the production and re‐production of the organization through the management of boundaries.

The purpose of this paper is to examine how accounting is implicated in the creation and maintenance of organizational boundaries. The analysis focuses on organizations subjected to conflicting objectives as a result of new public management (NPM) reforms.

The analysis is based on case studies of four cultural organizations (Show Caves) in Greece. Data are collected from semi-structured interviews, informal discussions and document analysis. The paper draws on Bourdieu’s concepts of “field”, “capital” and “habitus” and Llewellyn’s analysis of organizational boundary maintenance.

The study observes that NPM reforms contributed to shifting organizational boundaries – from cultural/archaeological to economic/financial and this resulted in conflicting organizational objectives. This subsequently created conflicts between key actors (municipal politicians, professional managers and anthropologists). These actors, depending on the positions (and habitus) they occupy, and the capital (political, cultural and symbolic) they hold, are able to bargain for resources (economic capital). The conflicting objectives (archaeological/cultural/historical, political and commercial) that emerged and the tensions that arose between the key players shaped the identities and boundaries of the Show Caves.

The study makes an original contribution by revealing the complexity and struggle between actors and the role of accounting in managing the boundaries. For example, the study explains how financial threshold and accountability structures function within these cultural organizations that are subjected to conflicting objectives in the context of NPM reforms.

Incident sites can be described as the joint work site of the emergency services, where one of their challenges is to interact with the public. The purpose of this paper is to study how this interaction is structured by the emergency personnel's jurisdictional claims.

This paper rests upon qualitative method and in-depth interviews. In total, 28 people have been interviewed, out of which 13 are emergency personnel and 15 are unaffiliated volunteers. The interview material has been analysed qualitatively and thematically by the authors.

The findings show that the interaction between emergency personnel and unaffiliated volunteers can be described in terms of three different boundary practices: cordoning off, division of labour and conversation, varying in degrees of inclusion and exclusion. The result shows that the emergency personnel's relationship to volunteers is ambivalent, as they are both seen as an uncertain element at the incident site in need of control and as a valuable source of information.

While most other studies have been focusing on the interaction between emergency organizations, the authors have investigated the interaction between emergency organizations and a group previously unstudied: unaffiliated volunteers. While sociologists in the field of boundary work normally describe boundary practices in terms of negotiation, sympathizing with the concept of negotiated order, the results point to the fact that boundaries are not necessarily a subject for negotiation.

The notion of “boundary” is central in both consumer acculturation research and migrants’ daily experience within and beyond the market. Yet, scholars have rarely questioned this concept and thus made it a taken for granted that conceals more than it reveals. Our study aims at moving from the etic notion of boundary we use as consumer acculturation scholars to an emic notion of boundaries, here grounded on an ethnographic inquiry of Moroccan mothers and daughters in France. This chapter shows that (1) the notion of boundary is much more articulated than expected, since migrants may use up to five different typologies of boundaries (national, ethnic, religious, biographical, and generational) in order to organize their experience; (2) first and second generations tend to attribute different meanings to these boundaries; and (3) boundaries represent problematic conceptual references in migrants’ life, which ask for specific coping strategies (crossing the borders, melting the borders, and pushing the borders). Overall, this chapter provides a more sensitive, blurred, and critical representation of boundaries, which – we hope – will stimulate sounder acculturation research. With reference to the limitations of our work, while we identify the variety and interpretive heterogeneity of boundaries migrants use to frame their experience, we limitedly address how such boundaries are performed.

Organization studies in India has largely remained insular to the writings of Indian scholars in parent disciplines such as sociology. The lack of engagement with Indian sociological works has promoted excessive dependence on Euro–American theory. It has further hindered the development of indigenous theories. This paper aims to argue that engagement with the writings of classical and contemporary Indian sociologists can resolve this issue.

The paper delineates the contribution of Indian sociologists to organizational or sociological institutionalism. It focuses specifically on the contribution of these scholars concerning two subtopics: conceptualization of institutions and fields, and the dynamics of institutional change.

The paper draws upon the work of Indian sociologists to develop a concept of ecological field. It further delves into the dynamic interplay between ideas and institutional change. More precisely, it draws attention to the role of actors and mechanisms that produce ideas.

Future studies can leverage the contribution of Indian scholars to explicate, elaborate and develop creative theories of organizational institutionalism. Such cumulative efforts can help in building an Indian tradition of organizational institutionalism.