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Book part
Publication date: 16 April 2014

Roger Friedland

This article examines Max Weber’s theory of value spheres as a basis for a polytheistic religious sociology of institutional life. Weber’s approach implies institutional theory as…

Abstract

This article examines Max Weber’s theory of value spheres as a basis for a polytheistic religious sociology of institutional life. Weber’s approach implies institutional theory as a form of comparative religion. Two problems present themselves. If the values of the spheres are to be considered as “gods,” they do not align easily with Weber’s sociology of religion. Given that love was central both as a driver and a constituent in Weber’s understanding of salvation religions, it also implies that love be incorporated into our theorizing of institutional life, something entirely absent in the way we think about enduring forms of social organization. Taking the second seriously may enable us to fabricate a solution to the first.

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Religion and Organization Theory
Type: Book
ISBN: 978-1-78190-693-4

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Article
Publication date: 4 October 2011

Dayana Jalaludin, Maliah Sulaiman and Nik Nazli Nik Ahmad

The purpose of this research paper is to report the results of a study that explains the relationship between institutional pressure and environmental management accounting (EMA…

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Abstract

Purpose

The purpose of this research paper is to report the results of a study that explains the relationship between institutional pressure and environmental management accounting (EMA) adoption. Specifically, it looks at the pressure of government and other parties in society concerning EMA adoption among manufacturing companies in Malaysia.

Design/methodology/approach

Drawing from the new institutional sociology theory, the paper seeks to identify the extent to which institutional pressure influences EMA adoption level. A total of 74 accountants from manufacturing companies in Malaysia participated in the survey. Institutional pressure (coercive isomorphism, normative pressure and mimetic processes) was tested against the level of EMA adoption via multiple regression analysis. Next, semi‐structured interviews were employed with four survey participants to gain further insights into the survey results.

Findings

The findings of this study reveal some influence of institutional pressure on EMA adoption. Of these, normative pressure in terms of training and accounting body membership was found to be the most forceful.

Practical implications

Recognising the important role of accountants in managing environmental issues in organisations, this study highlights the influence of education and training as determinants of EMA adoption.

Originality/value

This paper offers a preliminary understanding from the new institutional sociology perspective concerning the type of pressure that influences manufacturing companies in Malaysia to adopt EMA.

Book part
Publication date: 12 January 2021

Roger Friedland and Diane-Laure Arjaliès

This paper explores the role of institutional objects in the constitution of institutional logics. Institutional objects depend for their objectivity on the goods produced through…

Abstract

This paper explores the role of institutional objects in the constitution of institutional logics. Institutional objects depend for their objectivity on the goods produced through those objects, such as economic models, passports, or sacred texts. The authors theorize institutional logics as grammars of valuation that institutionalize goods through institutional objects. The authors identify four value moments through which goods are objectified: institution, the instituting of a good, a belief and an imagination of its objective goodness; production, how the good is produced, what practices are productive of the good; evaluation, how good is the good, the practices and objects through which worth in terms of that good is determined, and territorialization, the domain of reference of the good, to what objects and practices a good can and does refer in its instantiations. The authors assess the adequacy of our model through an institutional object based on the good of “market value” – i.e., an options pricing model. The authors discuss the implications of these findings for institutional logical theory and the sociology of valuation.

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

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Book part
Publication date: 28 December 2013

Sabine Frerichs

This article aims to show that studies of transnational risk regulation can benefit from Polanyian and neo-Polanyian research agendas in the field of law, economy, and society…

Abstract

This article aims to show that studies of transnational risk regulation can benefit from Polanyian and neo-Polanyian research agendas in the field of law, economy, and society. Risk regulation would then be understood as a corrective force within the market society. Drawing on the relevant literature in the field, Karl Polanyi’s work is contextualized both in the past (“scholarship before and beside Polanyi”) and in the present (“scholarship after and beyond Polanyi”). The review considers developments within sociology, its neighboring disciplines economics and jurisprudence, and the interdisciplinary research fields of “economy and society,” “law and society,” and “law and economy.” The article demonstrates that Polanyi is a “late classic” who shares the holistic orientation of classical historical scholarship. At the same time, it is argued that his “early revival” is due to the topicality of his criticism of the market society, and its inherent risks, in an era of neoliberalism and globalization. By going back and forth in time, the article situates Polanyi in a line of holistically minded scholarship that combines insights of general, economic, and legal sociology in what can be called the “economic sociology of law.” This is “old” and “new,” at the same time.

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From Economy to Society? Perspectives on Transnational Risk Regulation
Type: Book
ISBN: 978-1-78190-739-9

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Book part
Publication date: 11 April 2019

Gregory Jackson, Markus Helfen, Rami Kaplan, Anja Kirsch and Nora Lohmeyer

This chapter addresses the concern that much theory building in organization and management (OM) research suffers from de-contextualization. The authors argue that…

Abstract

This chapter addresses the concern that much theory building in organization and management (OM) research suffers from de-contextualization. The authors argue that de-contextualization comes in two main forms: reductionism and grand theory. Whereas reductionism tends to downplay context in favor of individual behavior, grand theory looks at context only in highly abstract ahistorical terms. Such de-contextualization is problematic for at least two reasons. First, the boundary conditions of theories remain unexplored in ways that threaten scientific validity. Second, de-contextualization limits the potential of OM theory to fully understand the role of organizations in society and thereby address societal grand challenges. These claims are exemplified through critical reviews of four fields in OM research – gender, employee voice, corporate social responsibility (CSR), and institutional logics – and counterpoints that may help to overcome de-contextualized research are presented.

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The Production of Managerial Knowledge and Organizational Theory: New Approaches to Writing, Producing and Consuming Theory
Type: Book
ISBN: 978-1-78769-183-4

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Article
Publication date: 17 April 2019

Jonas da Silva Oliveira, Graça Maria do Carmo Azevedo and Maria José Pires Carvalho Silva

This study aims to explore the firm’s and country-level institutional forces that determine banks’ CSR reporting diversity, during the recent global financial crisis.

Abstract

Purpose

This study aims to explore the firm’s and country-level institutional forces that determine banks’ CSR reporting diversity, during the recent global financial crisis.

Design/methodology/approach

Specifically, this study assesses whether economic and institutional conditions explain CSR disclosure strategies used by 30 listed and unlisted banks from six countries in the context of the recent 2007/2008 global financial crisis. The annual reports and social responsibility reports of the largest banks in Canada, the UK, France, Italy, Spain and Portugal were content analyzed.

Findings

The findings suggest that economic factors do not influence CSR disclosure. Institutional factors associated with the legal environment, industry self-regulation and the organization’s commitments in maintaining a dialogue with relevant stakeholders are crucial elements in explaining CSR reporting. Consistent with the Dillard et al.’s (2004) model, CSR disclosure by banks not only stems from institutional legitimacy processes, but also from strategic ones.

Practical implications

The findings highlight the importance of CSR regulation to properly monitor manager’s’ opportunistic use of CSR information and regulate the assurance activities (regarding standards, their profession or even the scope of assurance) to guarantee the proper credibility reliability of CSR information.

Originality/value

The study makes two major contributions. First, it extends and modifies the model used by Chih et al. (2010). Second, drawn on the new institutional sociology, this study develops a theoretical framework that combines the multilevel model of the dynamic process of institutionalization, transposition and deinstitutionalization of organizational practices developed by Dillard et al. (2004) with Campbell’s (2007) theoretical framework of socially responsible behavior. This theoretical framework incorporates a more inclusive social context, aligned with a more comprehensive sociology-based institutional theory (Dillard et al., 2004; Campbell, 2007), which has never been used in the CSR reporting literature hitherto.

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Meditari Accountancy Research, vol. 27 no. 2
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 5 April 2013

Stephen Kasumba

The purpose of this study was to investigate the extent to which institutional pressures can be deployed to reinforce each other in creating and sustaining new budgetary practices.

Abstract

Purpose

The purpose of this study was to investigate the extent to which institutional pressures can be deployed to reinforce each other in creating and sustaining new budgetary practices.

Design/methodology/approach

This paper adopted a qualitative case study to investigate the macro dynamics for the adoption of new budgetary practices in local governments in Uganda, based on Kampala District. Data were collected from archival records and official documents as well as in‐depth semi‐structured interviews with various officials, including those in local governments, central government and aid agencies, such as the World Bank and Danida, which had significant influence in changing the institutional practices of local governments in Uganda.

Findings

The study revealed interconnections and various layers of institutional pressures that influenced the adoption of new budgetary practices in local governments in Uganda. In addition, mimetic actions of the national government of Uganda were not only for the acquisition “best” organisational practices, but were also used as strategic mechanisms for influencing the decisions of donors of resourceful institutions within the organisational field of international development.

Practical implications

This paper demonstrates how institutional pressures for the adoption of new organisational practices can be intertwined with the view of reinforcing each other in creating and sustaining new practices, such as budgetary practices.

Originality/value

The paper provides a new perspective to neo‐institutional sociology for the understanding of the macro dynamics for accounting changes in the context of a developing country.

Details

African Journal of Economic and Management Studies, vol. 4 no. 1
Type: Research Article
ISSN: 2040-0705

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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…

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

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Article
Publication date: 1 July 2005

Umesh Sharma and Stewart Lawrence*

Purpose – This paper examines the public sector reforms in Fiji and the introduction of market‐oriented practices in the Public Rental Board (PRB). The tensions between profit…

1993

Abstract

Purpose – This paper examines the public sector reforms in Fiji and the introduction of market‐oriented practices in the Public Rental Board (PRB). The tensions between profit seeking and provision of public service are explicated. Design/methodology/approach – The case study method is employed. The empirical evidence is interpreted using new institutional sociology as well as the technical rational perspective. Findings – The PRB implemented private sector business techniques such as economic rents, sale of state houses, and performance measurement in the form of the balanced scorecard. Such a businesslike approach was demanded by financial institutions such as the World Bank. In return for lending money, international financiers expect a more efficient, wealth producing economy. However, global trends in the form of imposed restructuring of the public sector do not necessarily meet local needs. Tensions are created between the mission and performance of the state rental organization charged with providing accommodation for the less fortunate in Fiji. Research limitations/implicationsInstitutional theory may be helpful in explaining the introduction of private sector practices into the public sector. The technical rational explanations in terms of achieving greater economy and efficiency need to be considered in relation to institutional factors and the mission of state organizations. Practical implications – The case study illustrates the limitations of the introduction of private sector techniques of managerialism into one state sector organization. There are implications for other state sector organizations in Fiji and elsewhere. Originality value – The paper improves understanding of the rationales for public sector reform especially in developing countries. The reforms can be understood from a technical rational perspective, but may need also to be understood in terms of external institutional influences.

Details

Journal of Accounting & Organizational Change, vol. 1 no. 2
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 11 March 2019

Qinghua Zhai and Jing Su

This paper aims to evaluate the progress made in understanding the impact of multi-level institutions on entrepreneurship.

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Abstract

Purpose

This paper aims to evaluate the progress made in understanding the impact of multi-level institutions on entrepreneurship.

Design/methodology/approach

Based on scientific articles published between 1992 and 2017, the authors take a unique focus on both institutional theory applied and research topics of this area. Bibliometric method and systematic literature review method are used.

Findings

The results demonstrate that although institutional theory is well prepared for entrepreneurship context operating at different levels, the major knowledge foundation used predominantly focuses on macro and meso level. When it comes to research topics, entrepreneurship is often simplified as the founding of new venture, and the unique venture founding process has rarely been explored.

Originality/value

This paper is the first to provide a full picture of the multi-level institutions and their consequences on different kinds of entrepreneurial activities. The authors’evaluation of this research area also points out directions for future study.

Details

Chinese Management Studies, vol. 13 no. 3
Type: Research Article
ISSN: 1750-614X

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