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The purpose of this paper is to explore how an Higher Education Institution’s (HEI) choice of undergoing a voluntary reorganisation, motivated by its own interest of increasing its autonomy, whilst also having to satisfy the government in order to maintain the level of public funding, impacts on the HEI’s accounting.

The paper draws on the institutional logics perspective to present a single case study of a German HEI that chose to be reorganised from a public into a foundation university. Data were obtained using multiple data collection methods.

The findings suggest that organisational characteristics, which act as filters for institutional logics, play an important role for HEIs’ ability to increase not only their de jure, but also their de facto autonomy through self-motivated, rather than government imposed, reform processes.

The paper is based on a single case study in a country-specific context, limiting the empirical generalisability of the findings.

Germany is not only one of the main nations exporting higher education, but its economy has also been recognised for its stability and development over the last decades. Nevertheless, Germany struggles in its transition to become a knowledge-based economy. Yet, research has so far tended to neglect educational reforms in Continental European countries, such as Germany. By addressing this gap in the literature, this paper is among the first to explore how reform processes shape accounting in German HEIs.

Foreign construction subsidiaries play an important role in the global construction market. How to establish and maintain long-term sustainable performance has attracted increased attention, but only a few studies have considered this issue. The purpose of this study is to explore the relationship between autonomy and the sustainable performance of subsidiaries and to provide support for their management control modes.

From an institutional logics perspective, empirical research using a questionnaire survey was conducted following the methodological framework of this study. Relevant data were collected from 106 experienced managers of foreign construction subsidiaries, and the hypotheses were tested through a regression model.

The results show that foreign construction subsidiaries have a high degree of operational autonomy, which tends to strengthen their embeddedness in the host country and improve their sustainable performance. However, the role of strategic autonomy is not found to be significant. The moderation results show that the positive impact between operational autonomy and external network embeddedness is strengthened by institutional distance. Institutional distance has no significant moderating impact on the relationship between strategic autonomy and external network embeddedness, respectively.

Geographical limitations may exist as the survey is focused on the Chinese construction foreign subsidiaries. However, based on an institutional logics perspective, this study discusses the management control mode of foreign subsidiaries, which enriches the antecedents of sustainable performance and can provide an in-depth explanation of the effects of the organizational strategies of multinational construction enterprises.

This study provides beneficial information for the sustainable performance of foreign construction subsidiaries. It will provide detailed guidance to managers located in different institutional environments on optimally promoting the sustainable development of subsidiaries.

This study identifies autonomy as an important antecedent, making it one of the first studies investigating autonomy on the sustainable performance of foreign construction subsidiaries. The findings of this study can contribute to the construction subsidiaries' sustainable performance literature and provide novel, comprehensive knowledge for academia and practice.

Changes in the freedoms of individual academics and universities have been gathering apace across the western world since World War II (e.g., Altbach, 2001; Karmel, 2003, p. 2). Such changes have compelled the United Nations Education, Scientific and Cultural Organization (UNESCO) to alert the world community to the link between freedoms experienced in the university sector and those in wider democratic systems. In 1998, UNESCO held a World Conference on Higher Education with a specific focus on academic freedom and university autonomy. An international charter resulted, detailing mutual rights, obligations and monitoring mechanisms. The International Association of Universities (IAU), the group responsible for convening the UNESCO debate, emphasised that academic freedom and university autonomy were essential to be able to transmit and advance knowledge:For Universities to serve a world society requires that Academic Freedom and University Autonomy form the bedrock to a new Social Contract – a contract to uphold values common to Humanity and to meet the expectations of a world where frontiers are rapidly dissolving. (cited in Ginkel, 2002, p. 347)

Recent scholarship in neo-evolutionary sociology has rejected stage-models in favor of multilinear theories that shift the study of sociocultural change away from teleological arguments toward those that emphasize selection pressures and macrodynamics. The paper below adopts a neo-evolutionary frame to revisit one of the most epochal moments in human sociocultural evolution, the urban revolution (about 5,000 years ago in Mesopotamia, China, Egypt, and perhaps the Indus Valley) and the rise of the first political units. Shifting the analysis from conventional perspectives, this paper asks the question why the polity was the first autonomous institution besides kinship and what consequences did this have on the trajectory of the human societies, and more generally, human sociocultural evolution. By doing so, a slightly different historiography is presented in which institutional autonomy corresponds not with stages, but rather an historical “phasing” that emphasizes the role that institutional entrepreneurs have played in driving institutional evolution via structural opportunities and historical contingencies.

The purpose of this paper is to examine the governance system of autonomous universities in an emerging economy, i.e., Thailand. The authors examine the degree of freedom that Thai autonomous universities enjoy and the process that they follow in instituting their governance system.

The authors use case study method of research where units of analysis are 16 public autonomous universities. Data are collected directly from the Universities and available documents and through interviews with ten informants from five universities. Data are analysed using the triangulation method before presenting findings.

The authors find that Thai autonomous universities had different degree of readiness when they were granted autonomy status by the government. According to their Acts, the universities can specify their own governance pattern, leadership recruitment, revenue management, budgeting and personnel management. With the strengthening role and accountability, the university councils have enjoyed wider space of actions in institutional governance. Size and composition of the councils differ. Big and more mature universities tend to have more members and their councils comprise more outside experts than the small ones. Thai autonomous universities’ governance structure is in the pattern of corporate-like structure. Participatory process is applied in the university decision making. Big universities are strategically directed towards being research universities, while small and newly established universities are striving to expand to health science education. In academic governance, there is an academic board which helps the council to handle academic standards and give academic related recommendations. The launch of Education Criteria for Performance Excellence Framework to standardise the country’s higher education system has become controversial and is said to lessen the universities’ degree of academic freedom. In financial autonomy, the study finds that most universities are still dependent on government budget.

This case study depicts the governance system of autonomous universities in Thailand, which is one of the emerging countries. Taken into account that existing literature regarding university governance, especially in the emerging countries is limited, the study, which eventually proposes recommendations for lifting these universities’ governance performance, should be able to contribute fruitful knowledge in the area.

The purpose of this paper is to determine the antecedents of reverse innovation.

Data were collected through an online survey administered using telephone assistance and sent to the 1,000 largest (in terms of revenue) foreign subsidiaries in Brazil. The responding companies numbered 167. For the data analysis, the authors chose the statistical technique of structural equation modeling.

The paper shows that reverse innovation is related to headquarters’ support, autonomy, and integration. Specifically, the authors consider the power of strategic integration between headquarters and subsidiaries as one of the important antecedents of reverse innovation.

Integration has an important role to reverse innovation. In order to stimulate integration, the executive of a subsidiary can make such efforts as invest in the mechanism of the relationship and exchange knowledge with headquarters. For example, it is recommended to encourage travel to the headquarters to more accurately align perceptions of parent and subsidiary executives and to utilize expatriates from headquarters to provide knowledge to subsidiaries about the main processes of the company and to promote subsidiary innovations.

Literature contains some articles discussing and relating some cases of reverse innovation. However, this paper shows the organizational structure necessary for reverse innovation.

In most Latin American countries, the provision of legal assistance to the vulnerable population is carried out by public defender's offices (PDOs), agencies composed of state-paid career lawyers. The aim of this paper is to explain the cross-country variation in regarding the autonomy levels of Latin American PDOs.

A scale to measure autonomy was built allowing access to the autonomy of sixteen different PDOs. Data were gathered through content analysis of the statutes that organize the PDOs and analyzed through qualitative comparative analysis (QCA).

The results demonstrate different levels of autonomy among Latin American PDOs. Furthermore, conditions related to institutional and social contexts, such as levels of income, human development, democracy, and the complexity of the political systems, presented sufficient relationships for high levels of autonomy.

It was not possible to interview representatives of the PDOs analyzed. This could help the interpretation of the legislation applied to PDOs, as well as the observation of regulations that may not have come to the knowledge of researchers. Thus, analyses were made according to what was observed in the legislation of each country. It is also noteworthy that this research covered only nationwide PDOs, not involving subnational PDOs. In addition, the data have only internal validity, and cannot be extrapolated to the population.

The creation of a scale to measure the autonomy of public agencies stands out as an original comparative data set of PDOs covering a large amount of Latin American countries.

This study was able to characterize the institutional arrangements of sixteen national PDOs, allowing broad comparison between legal aid agencies for the vulnerable population in a region of the world that still suffers from high levels of poverty.

The article presents possible explanations on the variations of PDOs' level of autonomy, showing PDOs' idiosyncrasies, whose autonomy is influenced also by social context variables, in view of the nature of their mission. It should be noted that factors related to the social context are not widely considered by the literature on autonomy of public agencies.

The purpose of this study is to analyse organizing professionalism and its consequences for the work of lawyers in large Brazilian corporate law firms.

The study used qualitative interviews with lawyers linked to six of the Brazilian’s leading law firms. The focus of the interviews was to explore the work organization form considering the changes to the legal profession in recent years.

The results indicate that the institutional changes had substantial consequences for lawyers: a need to organize work, to integrate professional and management logic and to develop typical managerial skills to be more connective when performing tasks in work teams.

Socio-economic changes that gave rise to more flexible forms of work organization have imposed professional restructuring and leading law firms to adopt a business model of organizing. The study is based on qualitative interviews, meaning that the findings cannot be generalized.

Lawyers need to develop typical managerial skills to align their competencies with the management logic incorporated by law firms.

Despite the increase of studies on professions, the integration of professional and managerial logic and its consequences to lawyers has been underdeveloped. Furthermore, research has focussed mainly on macro-level changes and given less attention to how institutional changes impact individual level.

This chapter focuses on meanings of decentralization in the context of post-socialist reforms in Romania. The main purpose is to examine the circulation of decentralization reform in what is generally considered to be a highly centralized country. Drawing on policy analysis and in-depth interviews and focus groups with teachers and school administrators, the findings reveal contrasting perspectives and hybridized ideas about the meanings of decentralization reforms in Romania. These reforms should be seen in the context of larger trends toward marketization (McGinn & Welsh, 1999). With the emergence of discourses on modernization and a “return to Europe,” Romanian political culture has offered a complementary, legitimizing base to the decentralizing reform of administration and education. In line with the recent history of these reforms, most interview participants view 1998 as the peak of real “institutional autonomy,” followed by a decline or even a slow recentralization in subsequent years. They also refer to “self-assigned” or “reclaimed” autonomy, which every teacher can adopt “in their own class, once the doors are closed.” Significantly, most agree that the latter type is essentially the same as in the communist period, prior to the 1989 political changes. We will thus investigate the contrasting perspectives expressed by scholars, teachers, and in policy documents, as well as the hybridized ideas which together result in various visions of reform. The analysis of post-socialist changes, both as real and imagined processes, leads us to conclude that the Romanian education transition should be seen as a complex process which has followed unanticipated trajectories and has led to multiple destinations (Silova, 2009).

The paper aims to ascertain the governance arrangements of higher education providers in Cambodia and to seek insights into institutional governance while its higher education sector is in a significant transition towards the market model.

The empirical research underpinning this paper applies a qualitative method, based on an interpretivist approach to inquiry. The study uses semi-structured interviews with 38 key research participants from relevant institutions. The data analysis follows a thematic coding approach.

The study has found that despite their divergent governance arrangements, three forms of higher education providers – public institution, public administrative institution and private institution – have become increasingly similar because of their convergent trend towards commercialization and politicization. These two critical issues are considered threats to institutional development in Cambodia.

The interviews were conducted with the key actors at leadership and management levels. This leaves room for future research to investigate the institutional governance issue at faculty and student levels to develop a deeper understanding about the on-the-ground implementation. This paper is a useful information source for policymakers, institutional leaders and educational practitioners.

This paper addresses the under-researched issue of institutional governance in Cambodia and critically examines the assumption that devolution and privatization of higher education in Cambodia will help advance the sector for economic development. The paper contributes to the ongoing academic debate in the higher education domain while higher education institutions are struggling to sustain their place in the competitive marketplace.