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The authors analyze how conflicting institutional demands become deployed in organizational storytelling in the context of wildlife documentaries. Documentary producers increasingly feel the pressure to entertain the audience, while simultaneously addressing serious environmental issues. Using a mixed-method analysis of BBC wildlife documentaries produced between 2009 and 2017, the authors identify two narrative strategies, alternation and amplification, to balance demands for entertainment and environmental conservation. Alternation switches entertaining and serious content to offset conservation concerns, while amplification uses entertainment to accentuate conservation. Emotions play a significant role in both ways of storytelling. The findings of this chapter contribute to the literatures on institutional microfoundations, storytelling, and emotions.

Purpose – This article examines a detailed case study of the symbolic use of International Financial Reporting Standards (IFRSs) in an Egyptian state-owned company (AQF Co.) that is partially privatized by drawing on new institutional sociology (NIS) and its extensions. It explains how the ceremonial use of IFRSs is shaped by the interplay between institutionalized accounting practices, conflicting institutions, power relations, and the role of information technology (IT) in institutionalizing accounting rules and routines.

Methodology/approach – The research methodology is based on an intensive case study informed by NIS, especially the interplay between conflicting institutions, power relations, and IT role in institutionalizing accounting practice. Data were collected from multiple sources, including interviews, discussions, and documentary analysis.

Findings – The findings revealed that the company faced conflicting institutional demands from outside. The Central Agency for Accountability required the company to use the Uniform Accounting System (as a state-owned enterprise) and the Egyptian Capital Market Authority (CMA) required the company to use IFRSs (as a partially private sector company registered in the stock exchange). To meet these conflicting institutional demands, the company adopted loosely coupled accounting rules and routines and IT was used in institutionalizing existing Uniform Accounting System and preserving the status quo.

Research limitations – This study has limitations associated with its use of the case study method, including the inability to generalize from the findings of a single case study and the subjective interpretation by the researcher of the empirical data.

Practical implications – This article identifies that the interplay between institutional pressures, institutionalized accounting practices, intra-organizational power relations, and the role of IT in institutionalizing accounting routines contributed to the ceremonial use of IFRSs in an Egyptian state-owned enterprise. Understanding such relationships can help other organizations to become more aware of the factors affecting successful implementation and internalization of IFRSs and provide a better basis for planning the introduction of IFRSs into other organizations worldwide.

Originality/value of article – This article draws on recent research and thinking in sociology, especially the development and application of NIS. In addition, this article is concerned with the symbolic use of IFRSs in a transitional developing economy, Egypt, and hence contributes to debate about exporting Western accounting practices and other technologies to countries with different cultures and different stages of economic and political development.

In this chapter, I develop an analysis of the institutional logics which have shaped the organizational field of public sector mental health and which provide a framework for understanding the complexities facing policy makers, providers, researchers, and community mental health advocates.

I first assess the current state of public sector mental health care. I then describe institutional theory, which focuses our attention on the wider social values and priorities (i.e., institutional logics) which shape mental health care. In the current post-deinstitutionalization era, there are three competing institutional logics: recovery and community integration, cost containment and commodification, and increased social control over those with severe mental disorders. Each of these logics, and the conflict between them, is explicated and analyzed. I then develop a theoretical framework for understanding how conflicting institutional logics are resolved. In the concluding section of this chapter, I offer some guidance to both researchers and advocates seeking meaningful system level reform.

Researchers studying mental health policy need to understand how competing institutional logics work to shape the political climate, economic priorities, and types of services available.

Advocacy is critical for meaningful reform, and a fourth institutional logic – that of social justice – needs to be developed by which to evaluate policy reforms and service offerings.

We view emerging-market multinational corporations (EMNCs) as agents for global isomorphism. EMNCs seek to enter developed markets not only to expand their business operations but also to acquire advanced knowledge to enhance their core competencies. In entering these markets, EMNCs are subject to coercive, normative and cognitive pressures as they seek legitimacy. Once these firms gain legitimacy in advanced markets through the adoption of local business practices, they transfer these approaches to their headquarters in developing markets, establishing best practices in their home markets. Further, EMNCs may engage in efforts aimed at changing the institutional environment in the developing market to facilitate the transfer of learned practices from the developed market. Thus, we propose that these best practices lead to global isomorphism, but also note instances where symbolic adoption of developed market practices may slow the isomorphic process.

Research has begun to explore how individuals perceive and respond to institutional complexity differently. The authors extend such efforts and theorize how the complexity of individuals’ cognitive representations of the institutional logics (based on their perceived differentiation and integration of the external environment) and of their role identities (based on the pluralism and unity of their self-representations) can predict such variation. The authors argue that the former explains whether individuals are capable of enacting norms and beliefs from different logics and of envisioning possibilities to reconcile their contradictory demands, whereas the latter explains whether they are motivated to implement a given response.

While scholars have developed increasingly well-developed accounts of institutional change, little attention has been paid to how change is resisted and, in particular, how efforts to marketize fail. We draw on the institutional logics perspective to guide analysis of an empirical case of the failed attempt by the Dutch state to marketize childcare organizations and create a market for childcare. We document that even though the existence of logics that were antithetical to the market logic did not catalyze organized collective resistance to marketization, the market logic never took root, and marketization has even been rolled back. We argue that the failure to create a childcare market in the Netherlands was caused by individual-level cognitive dissonance that cumulated into profound field-level ambivalence that undermined efforts to implement market practices. We develop several propositions that could usefully guide future research on how cognitive dissonance might underlie the failure to construct markets. By theorizing failure to change a field, we contribute to the limited body of work that has looked at failed attempts to change institutions, arguing for more attention to individual-field cross-level dynamics.

How is moral legitimacy established in pluralist contexts where multiple moral frameworks co-exist and compete? Situations of moral multiplexity complicate not only whether an organization or practice is legitimate but also which criteria should be used to establish moral legitimacy. We argue that moral legitimacy can be thought of as the property of a dynamic dialogical process in which relations between moral schemes are constantly (re-)negotiated through dynamic exchange with audiences. Drawing on Boltanski and Thévenot’s ‘orders of worth’ framework, we propose a process model of how three types of truces may be negotiated: transcendence, compromise, antagonism. While each can create moral legitimacy in pluralistic contexts, legitimacy is not a binary variable but varying in degrees of scope and certainty.

The goal of this chapter is to review the potential of institutional logics theory for the study of higher education. After providing a concise introduction to institutional logics, the chapter reviews the small number of studies in higher education that have adopted this approach. It is concluded that most uses of New Institutionalism in the field are still based on its original formulation in the late 1980s, which emphasized the importance of compliance and isomorphism; it is suggested that logics theory could provide a more nuanced and flexible framework, which takes into account the role of (embedded) human agency and the multi-level nature of societal dynamics. The last section of the chapter therefore provides a few directions for future research grounded in logics theory. We distinguish in this respect between the investigation of the field-level coexistence and the interaction between managerial and professional logics; studies of how higher education institutions manage conflicting institutional pressures, for example, through selective compliance; and analyses of the emergence of hybrid practices in academic work and higher education management.

We focus on the internal workings of a university organization’s response to institutional plurality. In the field of higher education, both organizations and individuals are prescribed competing demands due to academic logic and the logic of managerialism. We interpret six individual experiences of institutional plurality and illuminate how social position, disposition, emotions, and apprehension regarding plurality affect their response to shifting emphases in the logics of the university. In addition, we show that although there may appear to be harmony in the organizational-level response to institutional plurality, turmoil may be affecting the organization’s members, highlighting the importance of looking at how people experience institutional logic multiplicity.

How does distance influence the type of corporate social responsibility (CSR) implementation strategy the subsidiaries of a multinational enterprise (MNE) adopt? In this chapter, I argue that the relationship between distance and CSR relies on the subsidiaries’ relative need for internal versus external legitimacy. I propose that, on average, subsidiaries that are more distant from the MNE’s home country pay more attention to the demands of their local stakeholders compared to those of their headquarters because they want to acquire local legitimacy. I propose that this local prioritization will broaden the set of practices that distant subsidiaries implement on a certain CSR issue as they try to satisfy a larger set of stakeholders but reduce the extent to which they implement each of them. Furthermore, I expect that dependence on the parent MNE should limit the effect of distance on local prioritization, and therefore reduce the overall negative relationship between distance and CSR implementation level and focus. And finally, in case of high local stakeholders’ consensus, the overall negative relationship between distance and CSR implementation level and focus should again be assuaged. Thus, by looking at the subsidiaries’ simultaneous need for internal and external legitimacy and introducing the moderating effects of dependence on the parent and consensus among local stakeholders, this chapter nurtures the current discussions on the impact of distance on CSR implementation in MNEs.