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The paper aims to study the relevance of the German historical school and American Institutionalism for contemporary research in social sciences. The subject scope of the paper is to trace how concepts, ideas, and frameworks trickle from the historical school into later research programs.

The methodology of the paper is a textual analysis of articles and books that either relates the relationship between the historical school and the institutionalism or make explicit or implicit references to the most important concepts and methodologies in these schools.

The paper has two main findings. The first is that Commons was heavily influenced by Weber's ideal‐types when he wrote his most important book Institutional Economics. The second is that concepts and methodologies used by the historical school and American institutionalism are used in nearly all areas of the social sciences. But the researchers seldom make explicit references to these schools.

A limitation of the present paper is that it draws too a very limited extent directly on the publications of the German historical school. Future research could try and reconstruct how the American instutionalists came to the conclusions they did on the historical school. It is possible that differences in political opinions and competition between two schools with partly similar messages prompted writers like Veblen and Commons to exaggerate differences of opinion.

One important contribution of the paper is the discussion of the influences the historical school had on leading institutionalists. Another important contribution is the exploration of present and future research projects that could benefit from revisiting the theories and methodologies of the historical school and institutionalism. By making more explicit the references to these schools, new insights can be gained on how to develop research methodologies and understanding the limits and potentials of pursuing a research approach.

Interest in developing institutional explanations of political and economic behavior has blossomed among social scientists since the early 1980s. Three intellectual perspectives are now prevalent: rational choice theory, historical institutionalism and a new school of organizational analysis. This paper summarizes, compares and contrasts these views and suggests ways in which cross‐fertilization may be achieved. Particular attention is paid to how the insights of organizational analysis and historical institutionalism can be blended to provide fruitful avenues of research and theorizing, especially with regard to the production, adoption, and mobilization of ideas by decision makers.

This paper aims to discuss recent contributions to comparative healthcare systems research, which emphasise decentralisation as a major characteristic of Scandinavian hospital systems. Whether the idea of such a “decentralised Scandinavian model” is appropriate and useful, how and why it was created, and what the alternative is, are central questions approached through a perspective gathered from historical institutionalism.

The paper employs an analysis of primary and secondary sources on the history of Scandinavian hospital systems, a classification based on historical developments, and an explanatory framework based on historical institutionalism.

The paper concludes that the idea of a decentralised Scandinavian model for hospital systems has had limited validity, constrained to the years 1970‐2000. Historical trajectories and recent developments both indicate that the three systems are more different than commonly assumed, and that recently they seem to be moving in separate directions. The explanation for the developments is found in incremental dynamics, creating institutional change that to a large extent depends on national contexts.

The paper contributes to the current discussion and research relating to classification of health care systems, and aims at developing a more elaborate understanding of the role of the hospital sectors within the Scandinavian welfare states. It challenges the idea that a single model can capture the essence of such diverse systems, and proposes an alternative to such modelling, based on a historical‐institutional approach.

The main purpose in this article is to highlight civil society activism that resulted in the inception of environmental auditing in the United States in the 1970s. The General Motors (GM) campaign which is discussed in this article led towards major institutional changes for the implementation of corporate social responsibility (environmental) reporting originally referred to as social (environmental) auditing. The Securities and Exchange Commission’s (SEC) role and actions are analysed in detail in order to highlight the direction of this Federal Agency in relation to the implementation of social (environmental) auditing.

A detailed analysis of literature from the early 1970s is undertaken in order to identify the inception of environmental auditing and the types of environmental auditing as social auditing in its early stages. The case of the GM campaign is analysed in order to highlight the forms of historical institutionalism relevant to the critical stage of exogenous influences on companies to undertake social (environmental) auditing.

It is found that in the early 1970s companies resisted the incorporation of corporate social responsibility initiatives and actions as part of their agendas. Environmental Auditing as a type of social auditing at that time referred to corporate social responsibility disclosures that included environmental disclosures. Due to public pressure and civil society activism companies had to adopt and undertake social (environmental) auditing. The initial stages of environmental disclosures included reporting on environmental expenses and liabilities of the companies. The SEC imposed minimal disclosure requirements for environmental auditing, which were nevertheless adequate to undertake action against companies found to be providing misleading environmental information in their publicly available disclosures. The 1970s served as a critical juncture for the inception and development of mandatory and voluntary environmental reporting (auditing) in the United States.

This is an original research article.

This paper investigates how Information Systems (IS) researchers apply institutional theoretical frameworks. The purpose of this paper is to explore the operationalization of meta-theoretical frameworks for empirical research which can often present difficulties in IS research. The authors include theoretical, methodological and empirical aspects to explore modalities of use and suggest further avenues.

After an overview of institutional concepts, the authors carry out a thematic analysis of journal papers on IS and institutional frameworks indexed in EBSCO and ABI databases from 1999 to 2009. This consists of descriptive, thematic coding and cluster analysis of this textual database, this combined qualitative and quantitative method offers a unique way of analyzing how operationalization is carried out.

The findings suggest three groups of publications which represent different methodological approaches and empirical foci: “descriptive exploratory approaches,” “generalizing approaches,” and “sociological approaches.” The authors suggest that these three groups represent possible patterns of the use of “meta” social theories in IS research, reflecting a search for disciplinary legitimacy. This helps us analyze papers according to how they use and apply theories. The authors identify the “organizing vision” and the regulatory approach as two institutionalist “intermediary” concepts developed by IS researchers. Furthermore, the authors find that institutional theoretical frameworks have been used in “direct,” “intermediary” or “combined” conceptualizations. The authors also confirm the dynamism of the IS institutional research stream, as evidenced by the increase in number of articles between 1999 and 2009, and identify a maturation process of the IS field in investigating a social theory.

The evolution the authors identify in the application of institutional theoretical frameworks in the IS field reveals conformity in methodological, theoretical and empirical terms. By identifying these patterns, it becomes possible to understand institutional reasons for their existence and legitimacy; and to propose other avenues of exploration in future IS research, such as combining different theoretical lenses in institutional frameworks. The methodological contribution is to provide an innovative methodology which helps describe categories and levels of institutional theoretical frameworks used, leading to the identification of gaps and proposing further avenues of research.

Despite the growing volume of European Union (EU) investments into reforms and public administration, how EU support contributes to administrative reform and capacity building at domestic level is still unclear. The article explains the EU's influence, domestic politicisation and previous administrative capacity on organisational change whilst implementing European Social Fund-financed projects during the programming period 2014–2020.

By going beyond the EU-centred approach and based on different strands of the new institutionalism, the authors offer three explanations on the influence of EU support. The authors performed the qualitative content analysis of 29 case studies and matched the implementation of the projects with the authors' explanations.

The authors' research results indicate that progress in the implementation of the projects was determined by domestic factors rather than EU conditionalities. The influence of domestic politicisation was found to be mixed, but higher levels of initial administrative capacity proved to be most important to achieving organisational change.

The authors' judgement of the project implementation and their success was based on the information provided in the case studies at the time of implementation.

The authors' research points to the essential need for the initial and gradual development of administrative capacity to achieve good reform results.

Based on the different logics of the new institutionalism, we developed specific mechanisms for organisational change. The authors' research results deepen the understanding of how politicisation positively or negatively shapes reform implementation, as well as how pre-existing administrative capacity and further development of pre-existing administrative capacity dynamically occurs through a process of socialisation and learning.

The purpose of this paper is to critically examine the youth narratives of Mr Leung Chun-ying, the Chief Executive (CE) of the Hong Kong Special Administrative Region (HKSAR) Government between 2012 and 2017, which steered the directions of youth policies in Hong Kong.

Informed by the ideational school of institutionalism, a qualitative documentary study was conducted to analyse the policy addresses, speeches, and blog posts delivered by the then CE, which were all available on the website of the HKSAR Government. It was through a thematic analysis of the database that themes and sub-themes were generated for the discussion. Representative verbatim quotes are used for illustrating some of the youth policy ideas and discourses promoted under the Leung’s regime.

The findings suggest that the governing youth narratives could be categorised into two interrelated themes: behavioural patriotism and economic opportunism. The notions of youth development constructed in the narratives of Leung shape the definition of youth-related problems and solutions in relation to national identity and global competition.

This study focusses on the previous term of HKSAR Government that cannot fully reveal the extent of policy continuities and changes. Yet, it could outline the overall picture and address the shortcomings of Hong Kong’s current youth policies viewed from both normative and cognitive perspectives. Methodological and analytical implications can be drawn for further studies on policy ideas and discourses.

The paper has two major contributions; the first of which is the illustration of an analytical framework connecting contents, tools, and justification of policies for capturing the dynamics and complexities of youth policies. Second, the findings of this study develop a critical understanding of neoliberal youth policies in both economic and moral senses that pose new challenges to young people and policy makers.

With performance as a core theme of public sector reforms, this article explores performance management systems in inter-organizational settings while testing the effect of performance measurement on its use for accountability and control. Using economic neo-institutional perspective in a hierarchical context with turbulent political history, the article investigates the variations in the use of performance information in inter-institutional settings across different legal categories of state organizations.

The performance management framework of Van Dooren et al. (2010) is employed as the basis for this research that explains the link between performance measurement and use. To explore the management of performance in Pakistan, the survey data was collected in 2018; after two democratic governments completed their tenures.

The research indicated a lower extent of performance measurement and use by the parent ministries in the democratic regimes. This finding adds to the implications of economic institutional theory in a politically turbulent context, where political actors place less emphasis on performance and more emphasis on procedures. It was confirmed that the ministries use the measured performance information for accountability and control on the results, but the moderating role of legal categories in the performance framework did not get confirmation.

The article empirically tests the performance management framework from a Western context in a developing country that has not been discussed frequently in the performance management systems literature.

This paper aims to examine the distinctiveness of South Korean social enterprises from a historical institutionalism perspective. From this perspective, the author focuses on the proactive roles played by the government in the process of emergence and formulation of social enterprises in South Korea. The author roots this paper in the concept of the developmental state and examines how this concept applies to newly emerging social enterprises in South Korea.

This paper first introduces the process of South Korean social enterprises’ emergence as an independent phenomenon. The author explains the process with a link to governmental actions, such as the introduction of public programs and government acts. Second, this paper introduces the concept of developmental state which captures the proactive role of the state in social, economic and political development in South Korea. Third, this paper applies the institutional framework proposed by Kerlin (2013) to see how the South Korean social enterprise model can be located from a comparative perspective and how the South Korean model can contribute to the expansion of the existing framework.

This paper finds that the state involvement in South Korea is a reflection of the historical path of the developmental state. The cross-comparison of South Korean social enterprises from a historical institutionalist approach finds that the South Korean case may contribute to the ongoing scholarly debate by suggesting taking a Weberian ideal type of an interventionist state into account for an extension of the proposed framework. This paper also uncovered the strategic approach of the South Korean Government in utilizing this public policy tool by adopting and combining existing social enterprise models.

This paper demonstrates the state’s intents to mobilize economic and societal resources as public policy intervention tools, which can be understood from a developmental state context. This role would be distinct when compared to those in Europe and the USA. This paper has a limitation to restrict its analytical scope to formally recognized social enterprises because it focuses on the role of the state in utilizing social enterprises for public policy agenda: social development and social welfare provision.

As a practical implication, this study might provide an insightful framework for South Korean public policy makers, outlining the contributions and limitations of state-led public policies associated with social enterprises. As seen in the historical path of governmental interventions, governmental public policies do not necessarily guarantee their sustainable community impacts without the consideration of private or nonprofit actors’ spontaneous involvements. The flip side of state-led interventions requires policy makers to become more cautious, as they address social problems with public policy intents.

The majority of current studies on social enterprises in South Korea mainly focus on reporting the quantitative increase in the number of registered social enterprises. Beyond this quantitative description of its achievement, this paper also provides a historical narration and philosophical background of this phenomenon. Additionally, it shows how this artificial government intervention in social enterprises could be accepted from a historical perspective and brought remarkable responses from the private and civil society sectors in South Korea.

Many transition economies are former socialist planned economies and have undergone market reforms of their financial sector to signal their transition towards democracy. However, governments in these countries have been reluctant to relinquish the pre-existing controls on economy and have adopted nuanced and sophisticated approaches to retain control. In such context, scholars may find it challenging to investigate the role played by the state in the success or failure of attempted market reforms. This work investigates the different forms of state-induced accounting controls that may preserve the status quo within the economy during transition, using Myanmar as an example.

The authors adopted a longitudinal qualitative research method aiming to reveal the very processes and mechanisms used by the banks and their evolution over time. This method is in accordance with the historical institutionalist perspective that they have applied within this research.

The authors found that the Myanmar government embarked on the privatisation of their financial sector from 1990 to 2016 as a major public sector reform initiative. Under the guise of market reforms, it used both state-led and market-led controls to emulate and retain the socialist banking model where banks are used to fund the immediate government's budget deficits. This created a series of intended and unintended consequences, resulting in the ultimate failure of the government's market reforms.

Previously, research on public sector management accounting in emerging economies was not relying consistently on using theory. The relative limited theorisation led to gaps when attempting to understand and explain the opaque forms of state control mechanisms in transition economies. By applying historical institutionalist perspective, and a more theory-driven, reflective approach to the interpretation of the data collected, the authors have provided a deeper insight and understanding on how different forms of state controls can emerge, adapt and persist in transition economies such as Myanmar.

The authors demonstrated that though the state may have implemented market reforms to signal regimes change, this does not necessarily mean that the government has relinquished their control on the economy. The state could take a more sophisticated, covert approach towards state controls leading to both intended and unintended consequences. Thus, even if the state's preferences change, the decisions cannot be easily reversed, as path-dependent state controls may have become pervasive affecting any further institutional and policy developments. Thus, the authors suggest that governments in both transition and developed economies should be cautious when enacting regulations on corporate control.

In this paper, the authors have applied a historical institutional perspective in their analysis instead of the more widely used sociological, institutionalist approach. This allowed authors to harness rich longitudinal data indicating that market reforms and their success or failure should be examined as an ongoing process rather than a completed action. This is especially important in transition economies where the state may be unwilling to renounce the existing controls on the industry and may resort to more opaque forms of state control, eventually obstructing the intended reforms.