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This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

Conflicting institutional logics are thought to be factors that hinder organizational changes in public institutions. Thus, this study explores the different strategies of public sector organizations to handle tensions from conflicting institutional logics in their day-to-day activities.

The authors argue that strategies for handling conflicting logics should not be treated separately. Rather, the authors show that within organizations, different strategies could be interconnected and depend on each other. The empirical insights come from a case study of a large German federal authority, in which management reporting was introduced with the intent to effect change in the organization.

The authors show how, over time, organization members confront the practice of management reporting with different approaches to address conflicting institutional demands and to find ways to create management reports that would be accepted by different addressees.

The study documents three states of responds to conflicting institutional logics: decoupling, compromising and hybridization. The authors highlight the power dynamics between the corresponding actors and the consequences for using management reports in these different states. Accordingly, the authors aim to provide profound insights into the microdynamics in the context of conflicting institutional logics.

This paper contributes to the social pillar of sustainable supply chain management. It does so by investigating how women managers in the maritime sector handle work-family conflict, thereby acting as institutional entrepreneurs to create a work-family balance logic. The maritime sector is a male-dominated supply chain management environment, which suffers from a talent gap of a lack of women executives. One reason for this problem is work-family balance issues that deter women from staying in the workforce.

The authors interviewed 35 women working as port managers in different developing countries. The authors analyzed their strategies in coping with the conflict between family and work to create a work-family balance logic.

The authors found four different types of strategies to handle work-family conflicts. Responses showed that women executives in this sector can be institutional entrepreneurs. Based on the findings, the authors were able to confirm and contribute to the existing model proposed by Silva and Nunes (2021) on sustainable supply chain logic. The authors also provided recommendations for these women as institutional entrepreneurs and for policymakers to retain women talent in the supply chain management.

The research focuses on a specific supply chain management sector, which is the maritime sector. It also relies exclusively on interview data.

The authors propose recommendations to develop a work-family balance logic and retain talented women in the supply chain industry based on monitoring equality and supporting their need for a work-family balance, both in the short and long terms.

The authors interviewed women executives in one of the most male dominated sectors. The authors studied their ability to cope with work-family conflicts and identified four ways to create a work-family balance logic. These findings enabled us to show the contribution and limits of women executives as institutional entrepreneurs for work family balance logics in male dominated sectors.

This paper aims to understand the challenges of managing projects in hybrid organizations. The authors explore how organizations with persistent competing institutional logics strive to balance competing priorities, and the authors craft a research agenda to examine the capabilities to manage projects in hybrid organizations.

The authors focus on the social enterprise hybrid organizational form to study how such organizations manage persistent competing social and economic logics. The authors review the project management and social enterprise literature to generate new insights and suggest future research directions for theory development for project management.

The understanding of the influences of the institutional context on the management of projects is still quite limited. The authors propose that project managers need adaptive capabilities to address how the dual logics, and their corresponding different expectations, can be flexibly combined. The objective is not to reduce the complexity due to the different logics, which is the focus of much of the literature on institutional complexity. Instead, the focus is on how to incorporate dual logics into a successfully blended hybrid organization.

There is a dearth of literature about how projects are successfully managed in hybrid organizations with persistent competing institutional logics, like social enterprises, and important questions remain to be answered. This paper offers new insights on the capabilities required to flexibly combine dual logics that would generally compete and create conflict on projects in hybrid organizations.

With features of both “family” and “business,” family businesses must seek a balance between the emotional aspect of “family” and the economic aspect of “business” in its organizational and decision-making processes to ensure the sustainability of the family’s entrepreneurship. This study aims to focus on how internal institutional complexity combined evolves alongside the growth of the family business.

The research looks, from the perspective of institutional logic, into the Charoen Pokphand Group, which is an epitome of overseas Chinese family businesses and proceeds to build a model of family business growth in the context of institutional complexity.

The research finds that as a family business grows, institutional complexity inside the organization would change from aligned period to sustaining period and then to dominant period. Then further elucidates the process of proactive response in different stages of the development of a family business. Attaching equal importance to the cultivation of entrepreneurship and to the continuation of family values and culture is the crucial mechanism by which Chinese family businesses seek a balance between family logic and business logic.

This paper unveils the change of institutional complexity in the evolution of family businesses and the process of action of its agency as an organization, and simultaneously partly reveals the features of entrepreneurship that overseas Chinese family businesses have as they grew, which is of positive significance for exploring and building a path of growth unique to Chinese family businesses.

The major purpose of this paper is to answer the overarching questions of how multinational corporations (MNCs) address the multiple institutional logics of accountability and pressures of the field in which they operate and how the dominant logic changes and shifts in response to such pressures pre- and post-disaster situation.

In-depth interpretive textual analyses of multiple longitudinal data sets are conducted to study the case of the Fundão dam disaster. The data sources include historical documents, academic articles and public institutional press releases from 2000 to 2016, covering the environment leading to the case study incident and its aftermath.

The findings reveal how MNCs' plurality of and, at times, conflicting institutional logics shape the organizational behaviors, actions and nonactions of actors pre-, peri- and post-disaster. More specifically, the predominance bureaucracy embedded in the state-corporatist logic of the host country before a disaster allows the strategic subunit of an MNC to continue operating while causing various forms of environmental damage until a globally visible disaster triggers a reversal in the dominant logic toward the embrace of wider, global, emergent social and environmental accountability.

This paper contributes to discussions regarding the need to explore in depth of how MNCs respond to multiple institutional pressures in practice. This study extends the literature concerning disaster accountability, state-corporatism and logic-shifting by exploring how MNCs respond to the plurality of institutional logics and pressures over time and showing how, in some cases, logics not only reinforce but also contrast with each other and how a globally exposed disaster may trigger a shift in the dominant logic governing MNCs' responses.

This paper aims to deepen the understanding of logics and practice variation in sustainability reporting in an emerging field.

This paper adopts the institutional logics perspective and its conceptualization of society as an inter-institutional system as a theoretical lens to understand reasons for the presence of and variation in sustainability reporting. The empirical findings are based on analysis of 28 semi-structured interviews with significant social actors, and extensive documentary evidence focusing on eight companies pioneering sustainability reporting in Pakistan.

This paper confirms the presence of multiple co-existing logics in sustainability practices and lack of a dominant logic. Sustainability reporting practices are underpinned by a combination of market and corporate (business logics), state (regulatory logics), professional (transparency logics) and community (responsibility logics) institutional orders. It is argued that institutional heterogeneity (variations in logics) drives the diversity of motivations for and variations in sustainability reporting practices.

The paper offers a deeper theoretical explanation of how various logics dominate sustainability reporting in a field where the institutionalization of practice is in its infancy.

Understanding the conditions that influence the logics of corporate decision-makers will provide new insights into what motivates firms to engage in sustainability reporting. A broader understanding of sustainability reporting in emerging fields will foster its intended use to increase transparency, accountability and sustainability performance.

This paper contributes to relatively scarce but growing empirical research on emerging fields. Its major contribution lies in its focus on how multiple and conflicting institutional logics are instantiated at the organizational level, leading to wide practice variations, especially in an emerging field. In doing so, it advances the institutional logics debate on practice variations within the accounting literature.

The purpose of this paper is to examine how a shareholder association prepares for and later act at the annual general meeting. It focusses on how the association evaluates corporate proposals to pay dividends and how they vote on equity distributions at the annual general meeting.

This paper relies on observation of the shareholder association before the annual general meeting as well as at the meeting. The analysis is informed by institutional analysis as a way to make sense of how the association experience tension in the setting of the stock market and how it activates responses to these tensions.

The shareholder association failed to target companies that comply with an institutionalized view of good ownership despite those companies distributing more equity than the association deems to be in line with sound governance. This the authors understand to result from institutional tensions between a traditional stewardship model of governance and the more recent financial investor logic that emphasizes equity distributions as mean to create shareholder wealth. As good ownership is often equated with long-term committed owners, which makes the association fail to target non-traditional companies that are similar to companies with traditional ownership in terms of dividend ratios.

The paper demonstrates how institutional logics influence micro-level action in offering guidance to individual members. There are two relevant aspects to this. First, it offers guidance in terms of how to identify whether a corporate proposal is in line with the associations’ policy. Second, institutional logics influence micro-level action because deviations from it require explanations.

There are so far little qualitative research on how participants in governance mechanism use accounting to take decisions. In this way, the paper adds insight to both investor communities as well as behind the doors of the AGM.

Employing institutional logic and institutional work as its theoretical framework, this study analyzes scholars' reactions to performance measurement systems in academia.

Large datasets were collected over time, combining both quantitative and qualitative elements. The data were gathered from a two-wave survey in 2010 (966 respondents) and 2015 (672 respondents), conducted among scholars performing teaching- and research-oriented tasks in three Finnish universities.

The analysis showed statistically significant changes over time in the ways that the respondents were positioned in three major groups influenced by different institutional logics. This study contributes to the international debate on institutional change in universities by showing that in Finnish universities, emerging business logics and existing professional logics can co-exist and be blended among a growing group of academics. The analysis of qualitative open-ended answers suggests that performance measurement systems have led to changes in institutional logic, which have influenced the scholars participating in institutional work at the microlevel in academia.

While most scholars remain critical of performance measurement systems in universities, the fact that many academics are adapting to performance measurement systems highlights significant changes that are generally occurring in academia.

While most extant studies have focused on field- and organizational-level analyses, this study focuses on understanding how the adoption of performance measurement systems affects institutional logic and institutional work at the microlevel. Moreover, the study's cross-sectional research setting increases society's understanding of institutional evolution in academia.

Digital transformation projects are complex, lengthy and difficult to implement, often failing to meet their objectives. Previous research has attributed this failure to competing institutional logics influencing actors’ coping responses, and differences in actors’ interpretations of the project’s goals, technology and processes - their “organising vision”. The purpose of this paper is to analyse a complex technology implementation project from an institutional perspective, to further elucidate the role of multiple logics and organising vision.

A qualitative single study approach was used to investigate a public-sector technology project aimed at delivering a unified Human resource information system (HRIS) across regional health organisations in one country.

Four logics characterised the project (public sector, professional, corporate and market), but their relative dominance shifted as the project transitioned through stages, from comprehension to implementation. These shifts exposed tensions between components of actors’ organising vision, which influenced their coping behaviours in response to unexpected changes in the project’s strategic ambitions and technological scope. Coherence of vision, both within groups of actors and between them, was a key mediator of coping responses and project outcomes.

This analysis demonstrates the role of actors’ organising vision in bridging institutional logics and coping responses to shape digital transformation projects. It highlights the need to account not only for diverse institutional logics, but also for their changing influence as projects unfold and actors’ attention is directed onto different aspects of the organising vision. From a management perspective, it illustrates the importance of clear and consistent communication, to avoid entrenching conflicting interpretations.