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1 – 10 of over 89000Thomas 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.
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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 viewpoints…
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”.
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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 perspective…
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.
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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 emerging…
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.
Examines the implications of institutional theory in the study ofinstructional leadership within the school organization. Outlines theimplementation of this theory with the…
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.
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The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the…
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).
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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…
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.
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This paper aims to discuss the alternative perspectives for studying management accounting and organizational change. It provides a comprehensive basis for the research of…
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.
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Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab
In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional…
Abstract
Purpose
In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.
Design/methodology/approach
The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.
Findings
The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.
Originality/value
This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.
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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.
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