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Open Access
Article
Publication date: 7 June 2021

Alessandro Lai and Riccardo Stacchezzini

This paper aims to trace subsequent steps of the sustainability reporting evolution in terms of changes in the organisation fields and professional jurisdictions involved. As…

6592

Abstract

Purpose

This paper aims to trace subsequent steps of the sustainability reporting evolution in terms of changes in the organisation fields and professional jurisdictions involved. As such, it highlights the (interrelated) organisational and professional challenges associated with the progressive incorporation of “sustainability” within corporate reporting.

Design/methodology/approach

The paper draws on Suddaby and Viale’s (2011) theorisation of how professionals reshape organisational fields to highlight how organisational spaces, actors, rules and professional capital evolve alongside the incorporation of sustainability within corporate reporting.

Findings

The paper shows organisational spaces, actors, rules and professional capital mobilised during the recent evolution of sustainability reporting, starting from a period in which there was no space for sustainability, to more recent periods in which sustainability gained increasing momentum beyond initial niches, and culminating in more integrated forms of sustainability reporting.

Research limitations/implications

Although the analysis is limited to empirical evidence collected by prior research and practice on sustainability reporting, the paper offers a view to imagine how the incorporation of sustainability within corporate reporting relies on and affects organisational fields and professional jurisdictions.

Originality/value

The paper offers a lens to interpret corporate and professional challenges associated with the more recent evolutions of sustainability reporting practice and standard setting. It also allows framing the papers accepted in the special issue on “new challenges in sustainability reporting” and concludes by suggesting an agenda for future research.

Details

Meditari Accountancy Research, vol. 29 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 4 July 2020

Sarah Van Duijn

In multi-sited ethnography, “following” (of, e.g. persons, objects and events) is used as a device to structure fieldwork. The purpose of this paper is to problematize and…

8488

Abstract

Purpose

In multi-sited ethnography, “following” (of, e.g. persons, objects and events) is used as a device to structure fieldwork. The purpose of this paper is to problematize and substantiate the notion of following, illustrating that, when adopting a “following” strategy, the endless number of potential trails one could follow may lead a fieldworker to be both everywhere and nowhere at once.

Design/methodology/approach

This paper is based on the experiences and insights derived from a multi-sited ethnography of the strategic collaborations that emerged after the Dutch healthcare reform of 2015. Fieldwork was conducted between 2015 and 2017, and consisted of participant observations, shadowing and interviews.

Findings

An approach well suited to studying the contemporary problems that cut across organizational boundaries, multi-sited ethnography is both valuable and more challenging due to: (1) the continuous need to negotiate access, which stimulates the researcher to reflect on his or her positionality in the field; (2) the inevitable pressure it puts on a researcher to “unfollow” their field(s) and to regain critical distance and (3) its perplexing ability to highlight the lack of a whole, unveiling instead a plethora of perspectives across sites which may or may not align.

Research limitations/implications

This paper ends with three key considerations for future multi-sited research endeavours.

Originality/value

Although the metaphor of following can help to structure fieldwork, the practice of following in multi-sited ethnography is not as straightforward as it appears: there are countless potential “paths” to follow, and researchers themselves must decide which trails to choose and when to step back and “unfollow” their field(s).

Details

Journal of Organizational Ethnography, vol. 9 no. 3
Type: Research Article
ISSN: 2046-6749

Keywords

Open Access
Article
Publication date: 7 July 2022

Kirsi Aaltonen and Virpi Turkulainen

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…

2194

Abstract

Purpose

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”.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

International Journal of Operations & Production Management, vol. 42 no. 8
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Book part
Publication date: 23 September 2022

Henri Schildt

Digital technologies have fundamentally changed organizations, industries, and even the society. Although institutional theory provides rich array of perspectives to both the…

Abstract

Digital technologies have fundamentally changed organizations, industries, and even the society. Although institutional theory provides rich array of perspectives to both the content and dynamics of such changes, research at the intersection of institutional scholarship and digitalization has remained scarce. In this essay, I draw on the institutional logics perspective to elaborate digitalization as involving a new set of interconnected managerial beliefs and norms, organizational practices, and diverse material and social structures that together complement and challenge the established logics in organizations and institutional fields. I draw attention to two central organizing principles in the logic of digitalization: the pursuit of digital omniscience – the efforts to represent and conceive the world through digital data – and digital omnipotence – the efforts to bring activities inside and outside organizations under the control of information systems. I conclude the essay by elaborating how the institutional logics perspective can help understand organization-level efforts to leverage digitalization by incumbent corporations and new digital-native companies.

Open Access
Book part
Publication date: 2 October 2023

Annette Cerne and Ulf Elg

This book chapter takes an institutional perspective on competing logics in global markets concerned with sustainability values and how market actors in the form of buyers and…

Abstract

This book chapter takes an institutional perspective on competing logics in global markets concerned with sustainability values and how market actors in the form of buyers and sellers attempt to solve these conflicting situations. We do this by identifying competing institutional logics in global market contexts aiming for sustainability values, together with techniques for navigating these competing institutional logics in the organizational field studied. As an empirical illustration, we use a case study of buyers and sellers in two different markets where sustainability has come into focus for their market relationships. This viewpoint allows us to better understand how global market actors deal with the competing institutional logics in their market context. We make three contributions with this research: firstly, we identify the institutional logics in global markets towards sustainability; secondly, we demonstrate how global market actors prioritize among the competing logics and their market relationships and thirdly, we outline what this means for the relationship between buyers and sellers in global markets towards sustainability.

Details

Creating a Sustainable Competitive Position: Ethical Challenges for International Firms
Type: Book
ISBN: 978-1-80455-252-0

Keywords

Open Access
Article
Publication date: 20 July 2022

Jeff Duggan, Kathryn Cormican and Olivia McDermott

An understanding of the motivation of individual employees to adopt lean practices is fundamental to successful lean implementation. This study aims to investigate the adoption of…

1529

Abstract

Purpose

An understanding of the motivation of individual employees to adopt lean practices is fundamental to successful lean implementation. This study aims to investigate the adoption of lean practices and provides an analysis of the individual-level factors necessary for lean implementation. This study presents a method for assessing the impact of individual-level factors in a company deploying lean within a biopharmaceutical manufacturing subsidiary.

Design/methodology/approach

The case study explores the attitudes of individuals within a functionally structured organisation undergoing a lean implementation initiative. A quantitative data collection approach was used to capture data from employees in a medical device manufacturing organisation.

Findings

The study found that personality and affective organisational commitment positively affects an individual’s intention to adopt lean practices. Employees with greater levels of affective commitment are more likely to partake in lean-related practices. Individuals in functions that directly support the production process, as opposed to those in functions that indirectly support production, are more likely to participate in lean practices. Finally, individuals in supervisory roles are more likely to adopt lean practices than those in non-supervisory roles, and management should involve top performers in lean.

Originality/value

There is a paucity of case study research in the area of individual-level factors for lean practice adoption. The findings of this study offer practical guidance on individual-level factors for lean practice adoption and illuminate new avenues for future research. This analysis also makes a practical contribution to the literature. From a managerial perspective, understanding why certain employees are more willing to adopt lean practices contributes to an overall lean organisational readiness and implementation framework. This insight enables the development of carefully tailored communication and training programs for managing employee motivation for and receptivity to lean.

Details

International Journal of Lean Six Sigma, vol. 14 no. 2
Type: Research Article
ISSN: 2040-4166

Keywords

Open Access
Article
Publication date: 26 August 2020

Michael Habersam, Martin Piber and Matti Skoog

This study aims to answer the research question of how a calculative regime for public universities is implemented, how and under which conditions its symbolic use emerges and…

1212

Abstract

Purpose

This study aims to answer the research question of how a calculative regime for public universities is implemented, how and under which conditions its symbolic use emerges and what kind of unintended consequences occur over time.

Design/methodology/approach

The empirical material presented in the paper derives methodically from a longitudinal qualitative research approach analyzing higher education systems (HES)-reforms in Austria. To better understand the consequences of the organizational changes in line with the new legal framework, 2 series of qualitative interviews in 2011/2012 and 2016/2017 on the field level and the organizational level were conducted.

Findings

Identifying two enabling consequences from the tactical behaviors of resistance and symbolic use, i.e. new processes of communication and horizontal network building, allows for theory-building with a focus on the dynamics how accounting begins, then next becomes an established infrastructure, is then destabilized and re-elaborated before it becomes, again, an infrastructure which is different from before.

Research limitations/implications

Although the findings are based on a national empirical context, they are linked to the international discourse on HES in transition and the role of calculative regimes including performance measurement and management attitudes and instruments. They are relevant for an international research community open-minded toward differentiated case studies in a longitudinal perspective on HES-reforms.

Practical implications

When reflecting on their own specific settings governing bodies and practitioners managing the transition of HES may find insights from longitudinal case studies inspiring. The dynamics initiated by new calculative regimes installed need a sensitive framework to handle dissent, resistance, tactical behaviors and changes in power relations between the field level and the organizational level.

Originality/value

This is a unique longitudinal case study of the Austrian HES and its public universities in transition.

Details

Qualitative Research in Accounting & Management, vol. 18 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 16 November 2023

Kari Sippola, Jukka Pellinen, Antti Rautiainen, Toni Mättö and Vesa Voutilainen

This study aims to explore the formation of municipal risk management (RM) and the reasons for the differences of RM practices between the seven biggest cities in Finland.

Abstract

Purpose

This study aims to explore the formation of municipal risk management (RM) and the reasons for the differences of RM practices between the seven biggest cities in Finland.

Design/methodology/approach

The empirical data of this comparative qualitative case study comprises 33 interviews conducted with municipal managers. Supplementary material includes documentary material on municipal rules governing RM as well as annual reports and risk tools used in the municipalities.

Findings

This study found differences in cities with respect to when, how and why RM practices had evolved. The results indicate that differences in RM practices and development paths between cities are largely explained by the differences in the original reason to initiate RM, time span since its introduction, professional and educational backgrounds of risk managers, local risk events and accounting infrastructure such as RM tools developed in a city. These findings also suggest that even within the same municipality, different functions can be at different phases regarding RM.

Originality/value

This study reports on RM as a new form of accounting in the field of Finnish municipalities. This highlights how fairly uniform considerations at the field level lead to variation in the elaboration of RM practices at the municipal level. The study finds that different paths in the development of local RM involve iterative evolution between the phases of emergence, largely explained by contextual differences. This study contributes to understanding the emergence of new accounting forms in a municipal RM context.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 30 March 2021

Kate McLoughlin and Joanne Meehan

The purpose of this paper is to examine how, and by whom, institutional logics are determined in the action of sustainable organisation. The authors analyse a supply chain network…

4136

Abstract

Purpose

The purpose of this paper is to examine how, and by whom, institutional logics are determined in the action of sustainable organisation. The authors analyse a supply chain network structure to understand how multiple stakeholders' perceptions of sustainability emerge into a dominant logic and diffuse across an organisational field.

Design/methodology/approach

Stakeholder network theory provides novel insights into emerging logics within a chocolate supply chain network. Semi-structured interviews with 35 decision-makers were analysed alongside 269 company documents to capture variations in emergent logics. The network was mapped to include 63 nodes and 366 edges to analyse power structure and mechanisms.

Findings

The socio-economic organising principles of sustainable organisation, their sources of power and their logics are identified. Economic and social logics are revealed, yet the dominance of economic logics creates risks to their coexistence. Logics are largely shaped in pre-competitive activities, and resource fitness to collaborative clusters limits access for non-commercial actors.

Research limitations/implications

Powerful firms use network structures and collaborative and concurrent inter-organisational relationships to define and diffuse their conceptualisation of sustainability and restrict competing logics.

Originality/value

This novel study contributes to sustainable supply chain management (SSCM) through presenting the socio-economic logic as a new conceptual framework to understand the action of sustainable organisation. The identification of sophisticated mechanisms of power and hegemonic control in the network opens new research agendas.

Details

International Journal of Operations & Production Management, vol. 41 no. 3
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 4 August 2023

Paul Rosenstein

The academic library’s physical capacity and its service obligations to local users structured the traditional print collection. Largely freed of these constraints, the digital…

Abstract

Purpose

The academic library’s physical capacity and its service obligations to local users structured the traditional print collection. Largely freed of these constraints, the digital collection manager enjoys unprecedented freedoms but now contends with a collection susceptible to resource sprawl and scope ambiguity. This exploratory study aims to consider the possibility that intra-field social processes help to structure and routinize digital collection practice.

Design/methodology/approach

Lacking the constraints to which print collections are subject, electronic resource and digital library collections are more likely to reflect idiosyncratic institutional interests and therefore, to demonstrate significant variation. Evidence of homogeneity may suggest the influence of heretofore underexplored social structures. To determine the extent of such homogeneity, the author performed exploratory/descriptive content analyses on ten electronic resource collection development policies and six digital library collection development policies.

Findings

The data reveal among both the electronic resource and digital library collection policies significant uniformity. Content analyses demonstrate consistent themes (e.g. media, audience, selection priorities, etc.) and rhetoric. These findings lend support to the study’s central hypothesis regarding latent social structures. Analyses also reveal a set of unanticipated constraints unique to digital collection management.

Originality/value

Despite the breadth and maturity of literature addressing the Digital Turn in academic librarianship, relatively little attention has been paid to the social dimensions of collection management. This work represents an important corrective and suggests new theoretical approaches to the study of digital collection practice.

Details

Digital Transformation and Society, vol. 3 no. 1
Type: Research Article
ISSN: 2755-0761

Keywords

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