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Article
Publication date: 21 March 2016

Jose Maria Gonzalez Gonzalez and Constancio Zamora Ramírez

This paper aims to analyse how the components of the institutional context and the adoption patterns of business practices determine the approach to carbon reporting used…

Abstract

Purpose

This paper aims to analyse how the components of the institutional context and the adoption patterns of business practices determine the approach to carbon reporting used by organisations.

Design/methodology/approach

Drawing on the New Institutional Sociology theory, this paper analyses, compares and interprets the results of the cases of four large Spanish companies which operate in different organisational fields and therefore they are subject to different institutional pressures. The results of these case studies illustrate the different approaches to carbon reporting used by organisations.

Findings

The theoretical proposal of this paper establishes that the components of the institutional context (regulative, normative and cognitive), along with the adoption pattern used by organisations to control their carbon emissions (substantive or symbolic), contribute to determining their approach to carbon reporting (outside-in, inside-out, twin-track and isolated).

Originality/value

The approaches to reporting and the adoption patterns have been considered independently in the previous literature, paying also scarce attention to the components of the institutional context that can have an influence on the approach to reporting used by organisations to share their environmental information. This paper contributes to bridge this gap, and its results can be of interest for supporting the decisions of policymakers, managers of organisations and society in general.

Details

International Journal of Climate Change Strategies and Management, vol. 8 no. 2
Type: Research Article
ISSN: 1756-8692

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Article
Publication date: 15 June 2015

Sven Modell

The purpose of this paper is to review extant accounting research combining institutional and critical theories to examine whether the paradigmatic tensions associated…

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Abstract

Purpose

The purpose of this paper is to review extant accounting research combining institutional and critical theories to examine whether the paradigmatic tensions associated with such research can be alleviated whilst engendering politically engaged scholarship aimed at facilitating processes of emancipation in organisational fields.

Design/methodology/approach

The paper provides a review of relevant accounting research and offers recommendations for how to combine institutional and critical research approaches in a paradigmatically consistent way.

Findings

Extant accounting research combining institutional and critical theories has not dealt effectively with the partly inter-related problems of ontological drift (i.e. misalignment of ontological assumptions and epistemological commitments) and the conflation of notions of agency and structure. If such problems remain unaddressed institutional research aimed at generating politically engaged scholarship and human emancipation is unlikely to progress in a paradigmatically consistent direction. Recommendations for how to address these issues, grounded in recent advances in critical realism, are elaborated upon. This results in a contingent view of the ontological possibilities of emancipation in organisational fields as well as the epistemological premises that need to be filled to engender processes of emancipation.

Originality/value

The paper reviews an emerging body of research seeking to radicalise institutional accounting research and enhance its contributions to democratic debate in organisations and society. It also outlines how some pertinent paradigmatic tensions associated with such research may be addressed.

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 5
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 12 January 2021

Roger Friedland

In this paper, I compare Theodore Schatzki’s practice theory, the existential phenomenology of Martin Heidegger upon whom Schatzki drew in its formation, and my own theory…

Abstract

In this paper, I compare Theodore Schatzki’s practice theory, the existential phenomenology of Martin Heidegger upon whom Schatzki drew in its formation, and my own theory of institutional logics which I have sought to develop as a religious sociology of institution. I examine how Schatzki and I both differently locate our thinking at the level of practice. In this essay I also explore the possibility of appropriating Heidegger’s religious ontology of worldhood, which Schatzki rejects, in that project. My institutional logical position is an atheological religious one, poly-onto-teleological. Institutional logics are grounded in ultimate goods which are praiseworthy “objects” of striving and practice, signifieds to which elements of an institutional logic have a non-arbitrary relation, sources of and references for practical norms about how one should have, make, do or be that good, and a basis of knowing the world of practice as ordered around such goods. Institutional logics are constellations co-constituted by substances, not fields animated by values, interests or powers.

Because we are speaking against “values,” people are horrified at a philosophy that ostensibly dares to despise humanity’s best qualities. For what is more “logical” than that a thinking that denies values must necessarily pronounce everything valueless? Martin Heidegger, “Letter on Humanism” (2008a, p. 249).

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On Practice and Institution: Theorizing the Interface
Type: Book
ISBN: 978-1-80043-413-4

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Book part
Publication date: 31 January 2015

Ulf Elg and Pervez Ghauri

Lately, a number of authors have applied institutional theory when discussing global marketing and emerging market specificities. It has also been argued that the…

Abstract

Lately, a number of authors have applied institutional theory when discussing global marketing and emerging market specificities. It has also been argued that the institutional forces influencing a firm will differ between markets and that firms can approach them in different ways. In this paper we conduct a qualitative analysis, based upon NVIVO, of three Swedish firms as they position themselves on the Chinese and Brazilian markets. We compare the institutional context as perceived by the firms in China and Brazil and we also analyse to what extent they have a proactive or a reactive approach when managing their institutional environment, and to what extent their actions are governed by local practices and corporate practices. As a result we present a country institutional profile including a set of issue-specific factors that concern firms’ positioning on emerging markets.

Details

Entrepreneurship in International Marketing
Type: Book
ISBN: 978-1-78441-448-1

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Article
Publication date: 23 May 2020

Israa A. El Husseiny, Amira Gamal El-Din and Khaled Zakaria Amin

This paper aims to fill a gap in the existing literature by shedding the light on four main issues. First, the relationship between child-at-risk protection and…

Abstract

Purpose

This paper aims to fill a gap in the existing literature by shedding the light on four main issues. First, the relationship between child-at-risk protection and sustainable development and the key factors contributing to the failure or success of child-at-risk protection systems. Second, the main characteristics and limitations of the current institutional arrangements of the child-at-risk protection system in Egypt. Third, the budget allocations to child protection-relevant entities in Egypt. Fourth, the way forward to enhance the effectiveness of the child-at-risk protection system in Egypt.

Design/methodology/approach

The methodology used in this paper is of a qualitative nature. The authors relied on desk review of the international and national reports (including the un-published ones) and the relevant literature on the topic. Additionally, the authors reviewed the relevant laws and regulations and analyzed the fiscal data extracted from Egypt’s State budget. Also, semi-structured interviews were conducted with some officials from the different governmental entities covered by the study.

Findings

From the institutional perspective, the authors find that the current child-at-risk protection system in Egypt needs effective institutional arrangements, as it is attributed with the limited activation of the child protection committees, lack of coordination mechanisms and overlapping mandates with regards to case management. Hence, the authors propose two institutional approaches that could help in enhancing the performance of the current system. While the first approach has decentralized nature, the other is centralized. From the fiscal perspective, the authors analyze the trend and composition of the budget allocations to the child protection-relevant entities in Egypt. They show that such allocations are relatively small especially when items not related to child protection are excluded.

Originality/value

The paper analyzes the main characteristics and limitations of the current institutional arrangements of the child-at-risk protection system in Egypt. Moreover, it proposes two alternative institutional approaches to deal with such limitations and enhance the effectiveness of the current system. The paper also provides an analysis of the budget allocations to the child protection-relevant entities in Egypt. These issues have not been addressed sufficiently in the Egyptian context.

Details

Review of Economics and Political Science, vol. 6 no. 3
Type: Research Article
ISSN: 2356-9980

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Book part
Publication date: 16 November 2012

Jasper J. Hotho and Torben Pedersen

Purpose – The purpose of this contribution is to clarify some of the institutional approaches in international business research and to identify opportunities to extend…

Abstract

Purpose – The purpose of this contribution is to clarify some of the institutional approaches in international business research and to identify opportunities to extend research on the role of institutions in international business.

Design/methodology/approach – Building on Douglas North's (1990) analogy of institutions as the rules of the game, we illustrate some of the differences between different institutional approaches in international business (IB) through a discussion of the rules and institutions surrounding the world of association football. We then briefly revisit the recent review by Hotho and Pedersen (2012) and compare and contrast three dominant institutional approaches in international business: new institutional economics, new organizational institutionalism and comparative institutionalism.

Findings – Our discussion illustrates that different institutional approaches address and explain different facets of international firm behaviour. The ways in which institutions matter for international business are therefore greatly dependent on how institutions are conceptualized and measured.

Originality/value – We highlight two recent developments in the literature on institutions which we believe offer important implications and opportunities for international business research. The first development is a move towards less deterministic approach to institutions. The second development is the recognition of institutional plurality and complexity, in the sense that organizations are often exposed to multiple logics with potentially contradictory prescriptions. These notions, we believe, offer important opportunities to advance our understanding of the relations between institutions and multinational enterprises (MNEs).

Details

New Policy Challenges for European Multinationals
Type: Book
ISBN: 978-1-78190-020-8

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Book part
Publication date: 27 September 2012

Mahabat Baimyrzaeva

If donors cannot even agree about what institutions are and do not clearly understand how to promote deliberate institutional change, then what are ideas and assumptions…

Abstract

If donors cannot even agree about what institutions are and do not clearly understand how to promote deliberate institutional change, then what are ideas and assumptions that inform their institutional reforms? In each wave of reforms, donors’ interventions and practices have been grounded in layers of unjustified assumptions – explicit or implicit – on the nature of institutions and institutional change, rather than on robust empirical research and analysis of lessons from previous reforms. These assumptions, despite evidence from previous reforms that they are misguided, have been accumulated and passed on to newcomers in the donor community. These assumptions are referred to here as myths.

Details

Institutional Reforms in the Public Sector: What Did We Learn?
Type: Book
ISBN: 978-1-78052-869-4

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Book part
Publication date: 12 January 2021

Michael Lounsbury, Deborah A. Anderson and Paul Spee

Volumes 70 and 71 of Research in the Sociology of Organizations combine to comprise cutting edge theory and empirical scholarship at the interface of practice and…

Abstract

Volumes 70 and 71 of Research in the Sociology of Organizations combine to comprise cutting edge theory and empirical scholarship at the interface of practice and institution in organization studies. As we highlight, this interface has spurred particularly generative conversations with many open questions, and much to explore. We provide a review of scholarly developments in practice theory and organizational institutionalism that have given rise to this interest in building a bridge between scholarly communities. As signaled by recent efforts to construct a practice-driven institutionalism, we highlight how connecting practice theory with the institutional logics perspective provides a particularly attractive focal point for scholarship at this interface due to a variety of shared ontological and epistemological commitments, including the constitution of actors and their behavior. Collectively, the papers assembled unlock exciting opportunities to connect distinct, but related scholarly communities on practice and institution, seeding scholarship that can advance our understanding of organizational and societal dynamics.

Details

On Practice and Institution: New Empirical Directions
Type: Book
ISBN: 978-1-80043-416-5

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Book part
Publication date: 25 November 2019

Tim Hallett and Amelia Hawbaker

The “micro” turn in institutional research is a welcome development in a field that has commonly adopted a macro approach to the study of institutions. Nevertheless…

Abstract

The “micro” turn in institutional research is a welcome development in a field that has commonly adopted a macro approach to the study of institutions. Nevertheless, research in the emergent “microinstitutional” tradition often ignores a fundamental social form: social interaction. The goal of this chapter is to bring this form of society back into institutional analysis, as a key mesocomponent of an “inhabited institutionalapproach. The authors argue that social interactions are vital to the understandings of institutions, how they operate, and their impact on society. The authors advance inhabited institutionalism as a mesosociological approach that is consistent with key premises of institutional theory.

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Book part
Publication date: 12 January 2021

Michael Lounsbury, Deborah A. Anderson and Paul Spee

Volumes 70 and 71 of Research in the Sociology of Organizations combine to comprise cutting edge theory and empirical scholarship at the interface of practice and…

Abstract

Volumes 70 and 71 of Research in the Sociology of Organizations combine to comprise cutting edge theory and empirical scholarship at the interface of practice and institution in organization studies. As we highlight, this interface has spurred particularly generative conversations with many open questions, and much to explore. We provide a review of scholarly developments in practice theory and organizational institutionalism that have given rise to this interest in building a bridge between scholarly communities. As signaled by recent efforts to construct a practice-driven institutionalism, we highlight how connecting practice theory with the institutional logics perspective provides a particularly attractive focal point for scholarship at this interface due to a variety of shared ontological and epistemological commitments, including the constitution of actors and their behavior. Collectively, the papers assembled unlock exciting opportunities to connect distinct, but related scholarly communities on practice and institution, seeding scholarship that can advance our understanding of organizational and societal dynamics.

Details

On Practice and Institution: Theorizing the Interface
Type: Book
ISBN: 978-1-80043-413-4

Keywords

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