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The paper presents the application of two advanced thick‐film techniques: etching of fired thick‐films and photoimaging of photosensitive thick‐films for fabrication bandpass microwave filters operating in the frequency range from 6 to 14 GHz. Modified screen printing through ultra‐thin calendered screens is used for comparative goals. Advanced techniques are combined with novel thick‐film conductors including photosensitive pastes and etchable pastes.

This study is concerned with the institutional value dimension in recent accounting research into hybrids and hybridity. Such research has been cognitively oriented and neglected the affective and emotional qualities of the values in which institutions are grounded. This study assumes that organisational members use accounting for instrumental reasons conditioned by objective facts. This study aims to offer new impetus to this literature by taking seriously the nature of institutional value.

Essay combined with discussion of published work.

Cognitive misinterpretations of institutional value underplay the force of institutions. One acts upon these not as a matter of cognitive choice but because of beliefs in deeply held values. In the extreme, the value possesses the actor not vice versa. However, because institutional values are ideal and abstract, they can never be fully and incontrovertibly achieved in practice. Certain practices, such as accounting, can come to stand in for the pursuit of the institutional value. In particular contexts, practicing accounting can come to be regarded as pursing institutional values, which makes it an institutional object.

The explication of accounting as an institutional object can show the potential significance of accounting for institutional values, including hybrid values.