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The purpose of this paper is to provide an in‐depth description of the process of institutionalisation and development of human resource management (HRM) practices in subsidiaries of German multinational companies in Russia.

The study is based on nine case studies of Russian subsidiaries including 26 interviews (13 German expatriates and 13 local employees), participative observations and document analyses. The data analysis follows a qualitative methodology.

The study provides four patterns of institutionalisation processes of HRM practices. They stress the importance of personal, institutional and contextual factors for the institutionalisation of HRM practices. Moreover, the key role of expatriates with their specific value orientations and behaviour in this process is highlighted.

One suggestion for further research would be to replicate the study quantitatively (in order to get more cases) as well as qualitatively (to get broader inter‐cultural data). Furthermore, it would be valuable to take a more long‐term focus to examine the described institutionalisation paths in the long run.

The paper highlights the importance of personal characteristics of expatriates that are often underestimated in companies' selection procedures. Moreover, the connection between the parent company's strategy and the pattern of institutionalisation of HRM practices should make the company management reflect upon the preferred pattern before taking the basic decisions. Taking into account the strong economic relationship between Russia and Germany and the expected further development of joint activities, the paper provides also important insights for the use of German expatriates in Russia.

This paper improves our comprehension of the complex process of implementation and institutionalisation of HRM practices abroad. Moreover, it contributes to the HRM literature as it employs the concept of “transnational spaces” as an alternative and additional approach to explain this process. The resulting patterns may not be restricted to the Russian case only but should be adaptable to other emerging countries as well.

The process of institutionalizing police reform has been relatively ignored in the policing literature. Owing to this, there is no established framework for institutionalizing police reform. This article seeks to add to the knowledge regarding the institutionalization of police reform by presenting the results from a study that examined the institutionalization of problem‐oriented policing (POP) in the CMPD.

The research was guided by the limited amount of organizational change in policing research and the limited amount of organizational development literature pertaining to institutionalization. The research utilized captain interviews and rank‐and‐file surveys to determine officer knowledge, behaviors, and attitudes towards POP in the CMPD. The CMPD's policies, procedures, and practices pertaining to POP were also outlined.

It was found that POP has become institutionalized in the CMPD. POP principles are evident in the captain's culture, rank‐and‐file's culture, and the policy and procedure of the CMPD.

The study puts forth a framework for assessing and institutionalizing police reform that other departments can test and utilize in their efforts to institutionalize police reform.

The paper is one of the first to examine the institutionalization process of police reform. A framework is put forth to assess and aid in other police departments' efforts to institutionalize police reforms.

In this study, we develop further understanding of how institutional change is created within a mature and local industry. In this pursuit, we examine how a collaborative large project governance model was institutionalized at an industrial sector-level through both industry-level activities and “institutional projects”.

This study builds on the foundations of institutional fields and institutional change, suggesting that projects are not only shaped by their contexts but also produce institutional change themselves. We conducted extensive fieldwork on the institutionalization of a collaborative project governance model in Finland.

The findings illustrate how institutional change in governance of large and complex inter-organizational projects is created at the institutional field level. The institutionalized collaborative project governance model includes aspects of both relational and contractual governance. The change was facilitated by temporal links between the institutional projects as well as vertical links between the institutional projects and the field-level development programs.

This is one of the first studies to address how a collaborative large project governance model becomes the norm at the institutional field level beyond the boundaries of an individual project or organization.

This study aims to analyse the role of circuits of power in institutionalising competitive tendering in public sector organisations and effects on accountability among public decision makers.

The study used intensive field research data based on interviews, meeting observations and document analysis in a city, referred to as Sunset City, in Finland from 2008 to 2013.

The relationship between institutionalisation of competitive tendering and accountability for total costs of public services depends on how public officials use management accounting and control systems to limit procurement risks and how political decision makers hold public officials to account. This study uses the concept of organisational outflanking within the circuits of power to analyse and explain the finding of ceremonial accountability.

Empirical findings cannot be generalised to other situations, but the theoretical framework used in this study can be applied elsewhere.

It is advisable to avoid institutionalising macro-institutional market-based mechanisms, such as open competitive tendering in public health care organisations and municipalities in the EU, the consequences of which in terms of total costs, quality of services and accountability among organisational actors at local levels cannot be foreseen, minimised or controlled.

This study uses the framework of circuits of power to extend the Burns and Scapens institutional framework to accountability for using public funds in outsourcing services during the ongoing financial crisis.

The institutionalization of an organizational innovation, such as an enterprise resource planning (ERP) system, takes place as a continuous adaptation process that includes the development of a support organization, infrastructure, regulations, and norms, as well as the acquired knowledge of the organizational members. This paper aims to provide a structured road map for understanding this complex process and to explain some of the critical issues in institutionalizing ERP in the organization.

Multiple case studies were employed as the research approach. A multiphase design was used to introduce structure to the methodology.

The paper, using a reasonably representative sample, provides valuable insights into the ERP institutionalization process within organizations. It identifies and documents a number of key challenges that organizations face in the three phases of the institutionalization process.

A number of findings from the paper may help managers in successfully institutionalizing ERP systems. The paper identifies 15 key activities and several challenges in executing those activities along with coping strategies that firms employed to face these challenges.

ERP systems mark a major shift in the organizational approach to information systems. The paper uses empirical data from case studies to explore and delineate the ERP institutionalization process in the adopting organizations.

The purpose of this paper is to provide an integrated model to understand and act on the institutionalization process into a company.

Additional to the conceptual development, survey method was applied in a single entity, through a structured questionnaire covering the management group of a multinational company.

High potential to explain why some non‐institutionalized cases happen and the importance to treat the strategic responses.

Model was applied only in one single entity. Futures researches may treat it in a more representative sample.

The active approach required by the entity to involve and reinforce the institutionalization process.

Integration of Tolbert and Zucker's approach with Oliver's and practical perspective of usage.

In 2010, Portugal’s newly implemented Accounting Standardization System (SNC - Sistema de Normalização Contabilística) aligned Portuguese accounting standards for unlisted companies with International Financial Reporting Standards (IFRS). The purpose of this paper is to explore the influence of the local context and the role of auditors in the institutionalization of this IFRS-based model in Portugal.

Drawing from an institutional theory framework, the authors interviewed 16 Portuguese auditors in 2017 (seven years after formal implementation of the SNC) to determine their perceptions on whether barriers to the IFRS-based model persisted.

The authors reveal that the code-law institutional logic embedded in the Portuguese context is hindering full institutionalization of the new accounting model. Some persisting barriers to implementation reflected a decoupling between formal requirements and actual practices. Despite these barriers, there has been an encouraging institutionalization of SNC. The authors reveal a high level of commitment of auditors. They draw attention to the engagement of auditors in the institutional work that is intended to assist in SNC implementation, and their role as promoters of a power-knowledge discourse in propagating IFRS institutional logics at the national level, namely, through the justification and rationalization of the reported institutional contradictions.

The highlighting the authors provide of problems related to accounting change should assist international regulators, the Portuguese standard-setter and professional accounting associations to devise appropriate strategies to promote IFRS-based accounting systems implementation.

The authors contribute to the skimpy literature on micro institutional analysis and encourage further exploration of the dynamics between the micro and macro levels of analysis in institutional research.

The institutionalisation of neo‐liberalist discourse has significantly changed the way in which the relationship between government and community organisations is described and regulated in Australia. These changes are most clearly articulated in government policy discourse as a move away from “funding” community service organisations to “purchasing” the delivery of community services. This research aims to explore institutionalisation in the community sector: how institutionalisation interplays with increased central control, the impact on practice and the continued relevance of community organisations.

This research applies critical discourse analysis, within the framework of neo‐institutional theory, to examine data from “conversations” with workers in community organisations.

Imposed institutionalisation, seen to threaten flexibility and autonomy, is spurned. However, some evidence of increased internal institutionalisation revealed some potential to strengthen the sector from within.

Due to significant devolution of government services, the extent of welfare provision provided by community organisations is now so great that a crisis in the community sector would result in severe disruption in the delivery of welfare services in Australia. An examination of how the community sector can be resilient and relevant in this new policy environment has important practical implications at the local and international level.

The purpose of this paper is to explore how the managers of early adopting Australian firms contribute to the institutionalisation of integrated reporting (IR).

This study is situated within institutional theory. The authors undertook semi-structured interviews with 23 Australian managers. The authors drew on Gabriel's (2000) poetic analytics to show how the sensemaking activities of the early adopters contribute to the institutionalisation process.

Two main narratives dominate our managers’ experience: IR as story-telling and IR as meeting expectations. These two narratives are constructed simultaneously and theyset up contrasting plots regarding salient events, responsibilities and characters that are resolved through one or more of three “inter-narratives” that background these tensions. The inter-narratives suggest time, the company's strategy, and talking and engagement can solve problems.

The authors argue that the managers of early adopting firms are important in the institutionalisation process. Even though they may not necessarily be institutional entrepreneurs they do engage in important “institutional work”. The study is limited by its predominant focus on only one participant to the institutionalisation process, and it is may be the case that the institutionalisation of IR is not ultimately successful.

Provides in-depth insights into an under-researched participant in an institutional field contributes to institutionalisation. Additionally, it sheds light on the conditions under which firms will engage with IR.

The purpose of this paper is to investigate the external and internal factors that contribute to assimilation of enterprise resource planning (ERP) system in the organization through the processes of adapting, routinizing and institutionalization of technology.

This research follows qualitative interpretive approach. The results produced in this paper are based on thematic analysis of responses from open-ended interviews with ERP stakeholders in large size Australian organizations. The research findings have been further triangulated with surveys and content analysis.

This research is still in progress; therefore, this paper presents the results of the field study conducted so far along with the instrument used to collect data. This instrument consists of a list of selected questions based on the thorough review of current information systems literature. However, the major finding of this study, thus far, is that the ERP implementation is a process of aligning technology with organizational, social, cultural, economic, technical, and other organizational environmental institutions.

The major research limitation of this study is that it is still in progress, therefore, the results reported in this paper are emergent and not complete. Another limitation of this paper is that it is Australian specific; therefore, the generalizability of the results in other settings cannot be ascertained. Nevertheless, this research contributes to the ERP implementation literature by applying a stage-based model which takes into account the pre-implementation, implementation and post-implementation stages of ERP assimilation into an integrated structure.

This research concludes that ERP assimilation is characterized and shaped by mutual interactions of various organizational, social, cultural, environmental, and other institutional factors. The research framework developed in this study may be mastered as a decision-making tool by business manager to guide the organization through various stages of ERP institutionalization.

Institutionalization of ERP technologies is a recent phenomenon and this field is far for being matured. This research is based in Australian settings where they have been no previous study of institutionalization of technology.