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Article
Publication date: 1 November 2022

Muhammad Shehryar Shahid, Peter Rodgers, Natalia Vershinina, Mashal E. Zehra and Colin C. Williams

Informal entrepreneurship is seen as a direct outcome of either the failure of formal institutions or the asymmetry between formal and informal institutions. These two…

Abstract

Purpose

Informal entrepreneurship is seen as a direct outcome of either the failure of formal institutions or the asymmetry between formal and informal institutions. These two viewpoints are so far debated as alternative theoretical explanations for the prevalence of informal entrepreneurship. In this paper, the authors offer a theoretically integrative approach to further advance the institutional perspective of informal entrepreneurship. The purpose of this paper is to address these issues.

Design/methodology/approach

Using face-to-face surveys of 322 street entrepreneurs from Lahore, Pakistan, the authors deploy the hitherto unused partial least square approach (PLS) to structural equation modeling (SEM) to analyze data within the field of informal entrepreneurship.

Findings

The empirical findings strongly support the theoretical propositions of the new institutional perspective that the authors present in their paper. The authors find no direct impact of factors like procedural justice, redistributive justice and public sector corruption (i.e. formal institutional failings) on the formalization intentions of street entrepreneurs. Their findings demonstrate that the relationship between formal institutional failings and formalization intentions can only be explained through the mediating role of institutional asymmetry (i.e. tax morality).

Research limitations/implications

From a policy perspective, the authors find that if they can encourage street entrepreneurs to obtain a local-level registration as the first step toward formalization, it will significantly increase their chances to opt for higher national-level registrations.

Originality/value

This paper presents a unique attempt to further understand the context of street entrepreneurship through the theoretical lens of the institutional theory. In doing so, it synthesizes the arguments of existing institutional perspectives and further develops the institutional theory of informal entrepreneurship. Moreover, the paper develops the concept of “formalization intentions”.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 28 no. 8
Type: Research Article
ISSN: 1355-2554

Keywords

Book part
Publication date: 23 September 2022

Thomas Gegenhuber, Danielle Logue, C.R. (Bob) Hinings and Michael Barrett

Undoubtedly, digital transformation is permeating all domains of business and society. We envisage this volume as an opportunity to explore how manifestations of digital…

Abstract

Undoubtedly, digital transformation is permeating all domains of business and society. We envisage this volume as an opportunity to explore how manifestations of digital transformation require rethinking of our understanding and theorization of institutional processes. To achieve this goal, a collaborative forum of organization and management theory scholars and information systems researchers was developed to enrich and advance institutional theory approaches in understanding digital transformation. This volume’s contributions advance the three institutional perspectives. The first perspective, institutional logics, technological affordances and digital transformation, seeks to deepen our understanding of the pervasive and increasingly important relationship between technology and institutions. The second perspective, digital transformation, professional projects and new institutional agents, explores how existing professions respond to the introduction of digital technologies as well as the emergence of new professional projects and institutional agents in the wake of digital transformation. The third perspective, institutional infrastructure, field governance and digital transformation, inquires how new digital organizational forms, such as platforms, affect institutional fields, their infrastructure and thus their governance. For each of these perspectives, we outline an agenda for future research, complemented by a brief discussion of new research frontiers (i.e., digital work and sites of technological (re-)production; artificial intelligence (AI) and actorhood; digital transformation and grand challenges) and methodological reflections.

Details

Digital Transformation and Institutional Theory
Type: Book
ISBN: 978-1-80262-222-5

Keywords

Article
Publication date: 6 November 2017

Sujeewa Damayanthi and Tharusha Gooneratne

This paper reviews management control literature which draws on the institutional logics perspective as the theoretical lens to understand the current grounding of this…

1772

Abstract

Purpose

This paper reviews management control literature which draws on the institutional logics perspective as the theoretical lens to understand the current grounding of this perspective on management control research. It identifies gaps in the current literature and offers possible future research directions.

Design/methodology/approach

For the purpose of this paper, five search engines (ABI INFORM, EBSCO, Emerald insight, JSTOR and Science Direct) were consulted, and 35 papers across 16 journals, which specifically fall within the area of management controls and institutional logics, were reviewed.

Findings

The review revealed that the institutional logics perspective has provided theoretical anchoring to management control-related areas such as budgeting, performance management and control tools in organizations. The extant studies have either used institutional logics as a single theoretical perspective or have integrated it with other theories such as neo-institutional theory, agency theory and structuration theory. The research settings of the papers span across firm level, industry level and government organizations and non-profit organizations. Most of the studies have used the qualitative case study approach, whereas a few have taken the mixed method research design.

Originality/value

Although there are a number of review papers in the area of management controls as well as on institutional theory in general, such reviews have not specifically been focused on the institutional logics perspective, which is a significant development within institutional theory, having provided theoretical backing to a wide range of management control studies over the years. Addressing this omission, this paper provides important insights for future researchers on what research has been done using the lens of institutional logics and what else is worth doing. In that sense, this paper contributes to the domain of management control research, as well as to the development of institutional theory in general and the institutional logics perspective in particular.

Details

Journal of Accounting & Organizational Change, vol. 13 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Book part
Publication date: 25 November 2019

Patrick Haack, Jost Sieweke and Lauri Wessel

This double volume presents the state of the art in research on the microfoundations of institutions. In this introductory chapter, we develop an overview of where the…

Abstract

This double volume presents the state of the art in research on the microfoundations of institutions. In this introductory chapter, we develop an overview of where the emerging microfoundational agenda in institutional theory stands and in which direction it is moving. We discuss the questions of what microfoundations of institutions are, what the “micro” in microfoundations represents, why we use the plural form (microfoundations vs microfoundation), why microfoundations of institutions are needed, and how microfoundations can be studied. Specifically, we highlight that there are several traditions of microfoundational research, and we outline a cognitive, a communicative and a behavioral perspective. In addition, we explain that scholars tend to think of microfoundations in terms of an agency, levels, or mechanisms argument. We delineate key challenges and opportunities for future research and explain why we believe that the debate on microfoundations will become a defining element in the further development of institutional theory.

Details

Microfoundations of Institutions
Type: Book
ISBN: 978-1-78769-123-0

Article
Publication date: 1 March 1992

Rodney T. Ogawa

Examines the implications of institutional theory in the study ofinstructional leadership within the school organization. Outlines theimplementation of this theory with…

Abstract

Examines the implications of institutional theory in the study of instructional leadership within the school organization. Outlines the implementation of this theory with the school, at the boundary between the school and the environment and also the organization of the institutional environment to which schools respond. Claims that theory enhances the administration of the school by the adoption of structures embodying cultural rules, and that it helps teachers to precipitate work‐related activity.

Details

International Journal of Educational Management, vol. 6 no. 3
Type: Research Article
ISSN: 0951-354X

Keywords

Book part
Publication date: 23 November 2017

Robbert Maseland

This chapter investigates the theoretical support for the distance metaphor that is widely used to capture the effects of institutional diversity in international business…

Abstract

This chapter investigates the theoretical support for the distance metaphor that is widely used to capture the effects of institutional diversity in international business (IB) and management studies. It argues that neither new institutional economics (NIE) nor in neo-institutional sociology (NIS) offers support for a focus on the degree of dissimilarity. Rather, both literatures emphasize dis-commonality as a problem for cooperation. In the NIE argument, common enforcement mechanisms are needed to reduce transaction costs. In the NIS argument, effective communication and cooperation is limited to meaning-giving structures common to all parties. In neither perspective, the degree of difference in structures that are not common is relevant. We propose an alternative metaphor, institutional overlap, to capture the effects of institutional diversity on IB transactions. We argue that such a concept differs from institutional distance in being agency-centered, sensitive to intra-country variation, non-additive, and driving the thickness rather than the costs of transactions.

Details

Distance in International Business: Concept, Cost and Value
Type: Book
ISBN: 978-1-78743-718-0

Keywords

Book part
Publication date: 23 August 2021

Mohammad Nurunnabi

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research…

Abstract

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

Details

International Financial Reporting Standards Implementation: A Global Experience
Type: Book
ISBN: 978-1-80117-440-4

Keywords

Article
Publication date: 4 April 2019

Nizar M. Alsharari

This paper aims to discuss the alternative perspectives for studying management accounting and organizational change. It provides a comprehensive basis for the research of…

1555

Abstract

Purpose

This paper aims to discuss the alternative perspectives for studying management accounting and organizational change. It provides a comprehensive basis for the research of accounting and organizational change conducted in terms of theories used, influential factors, systems applied, dynamics and aspects of change.

Design/methodology/approach

The paper applies a “theoretical framework” for studying accounting and organizational change based on obtaining an institutional perspective. By achieving this theoretic construction in the integration of a number of different works, this can summarize the common elements, contrast the differences and work in a way that extends the methodology. It is determined exclusively on a hybrid approach through the adoption of alternative perspectives and complements recent recommendations for bridge building and methodological pluralism among the different debates and perspectives concerning accounting and organizational change research.

Findings

The findings emphasize that the nature of organizational change is not static, rather, it is dynamic and varying over time. Organizational changes are occurring in both extra- and intra-organizational factors that shaped changes in accounting systems in organizations. The study concludes that accounting and organizational change literature has divided theoretical strands into two main perspectives: rational perspectives and interpretive and critical perspectives. Rational perspectives represented by the conventional mainstream of research can be classified into two approaches, normative economic models and positive economic models, which are grounded in neoclassical economic theories. On the other hand, the interpretive and critical perspectives emerged as alternatives to rational perspectives to explain accounting and organizational change within its broader social and economic context.

Research limitations/implications

The paper has significant implications for the ways in which change dynamics can emerge, diffuse and implement at multilevel of institutional analysis. It also explains the interaction between the accounting and organizational change, which identified that change is both shaped by, and shaping, wider socio-economic and political processes. This broad sensitivity to the nature of change has important implications for the ways of studying accounting and organizational change. Hence, it has important implications for the way in which successful change can be defined in accounting and organizational change literature.

Originality/value

The study contributes to both accounting and organizational change literature by providing a comprehensive review about the development of institutional theory as it examines how the organization is simultaneously subjected to a high level of efficiency and considerable institutional demands. Thereafter, the domain of accounting and organizational change research itself will be extended.

Details

International Journal of Organizational Analysis, vol. 27 no. 4
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 25 October 2021

Nasrin Razi, Asghar Moshabaki, Hamid Khodadad Hosseini and Asadollah Kordnaeij

The purpose of this study is to develop a model for business to business salesperson performance (SP) with a service ecosystems perspective.

Abstract

Purpose

The purpose of this study is to develop a model for business to business salesperson performance (SP) with a service ecosystems perspective.

Design/methodology/approach

To achieve the research aims, classical grounded theory was used. The data was gathered through in-depth interviews with 20 sales managers and main sales actors.

Findings

After coding and analyzing the data, salesperson institutional performance is introduced as a core category including three main dimensions of regulative, normative and cognitive-cultural performance. Multi-level factors determining SP are identified and performance results are introduced in a multi-level long term way. The sales actors, macro variables, actors’ orientations and sales method are introduced as circumstances, while salesperson stressors are presented as covariants deterring the fulfillment of salesperson’s activities.

Originality/value

This study focuses on the contributions of the salesperson in the alignment of institutional arrangements or the results of their being institutionalized, as well as determining the factors and variables affecting it.

Details

Journal of Business & Industrial Marketing, vol. 37 no. 6
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 1 April 1993

Rafik I. Beekun and Gregory O. Ginn

The strategic management perspective suggests that organizations structure their governing boards to complement the strategic goals of the organization. In contrast, the…

Abstract

The strategic management perspective suggests that organizations structure their governing boards to complement the strategic goals of the organization. In contrast, the institutionalization perspective holds that organizations structure their governing boards to respond to institutional pressures in their task environment. Regardless of which perspective is followed, three structural dimensions of governing boards are expected to be affected: size, diversity of composition, and medical staff representation. A study was conducted to relate the institutional requirements and strategies of acute care hospitals to the structural characteristics of their boards of directors. Results indicated that, after controlling for organizational size and membership in a multihospital system, the governing board structure of 109 acute care hospitals varied significantly both as a function of their overall business strategy and as a function of institutional linkages. However, the proportion of the total variance in board structure accounted for by strategy variables was approximately twice as much as that accounted for by institutional variables.

Details

The International Journal of Organizational Analysis, vol. 1 no. 4
Type: Research Article
ISSN: 1055-3185

1 – 10 of over 78000