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University reforms have been pervasive in European higher education over decades. Analyses of these reforms are still incomplete, however. To find a more comprehensive approach in explaining the relentless transformation of public universities, this paper suggests a novel, interactionist point of view. Drawing on ideational aspects of universities as institutions, the paper first explores the differentiation of basic, influential ideas of change. A recently developed typology is then used to further elaborate upon the composition and relation of these ideas. Finally, evidence is provided that supports a non-linear dynamic consisting of reciprocal influences, which overall indicates a recursive contingency between institutional context and coexistent frames of change.

The philosophical foundations determine how an academic discipline identifies, understands and analyzes phenomena. The choice of philosophical perspective is vital for both marketing and service research. This paper aims to propose a social and systemic perspective that addresses current challenges in service and marketing research by revisiting the philosophy of science debate.

The paper revisits the philosophy of science debate to address the implications of an emergent, complex and adaptive view of marketing and service research. It draws on critical realism by combining structuration and systemic perspectives.

A recursive perspective, drawing on structures and action, is suggested as it includes multiple actors’ intentions and captures underlying drivers of market exchange as a basis for developing marketing and service strategies in practice. This is aligned with other scholars arguing for a more systemic, adaptive and complex view of markets in light of emerging streams in academic marketing and service research, ranging from value cocreation, effectuation, emergence and open source to empirical phenomena such as digitalization, robotization and the growth of international networks.

The reciprocal dynamic between individuals and the overarching system provides a reflexivity approach intrinsic to the service ecosystem. This creates new avenues for research on marketing and service phenomena.

This paper discusses critics, conflicts and conceptualization in service research. It suggests a possible approach for service research and marketing scholars capable of responding to current complexities and turbulence in economic and societal contexts.

Following the spirit of an earlier volume in the series focusing on ‘Comparative Approaches to Organizational Research’, the mandate of the current volume is to provide a comparative account of dynamics across two organizational fields – health care and higher education – and, subsequently, two specific types of organizational forms – hospitals and universities. In so doing, we take a broader perspective encompassing various conceptual and theoretical points of departure emanating from, mostly, the institutional literature in the social sciences (and its various perspectives), but also from public policy and administration literatures – of relevance to scholars and the communities of practice working within either field. In this introductory paper to the volume, we provide a brief overview of developments across the two organizational fields and illuminate on the most important scholarly traditions underpinning the study of both system dynamics as a whole as well as universities and hospitals as organizations and institutions. We conclude by reflecting on the implication of the volume’s key findings in regards to comparative research within organizational studies.

The purpose of this paper is to demonstrate the role of power relations in initiating and blocking accounting change that involves increased “responsibilisation” and “incentivisation”, and to understand how institutional entrepreneurship is steered by power strategies.

An in-depth case study was carried out between 2010 and 2015 in a cardiothoracic surgery service (CSS) where a responsibility centre was introduced.

Introducing a responsibility centre within a CSS led to a change process, despite pressures for stability. The institutionalisation of change was conditioned by entrepreneurship that flowed through three circuits of power. Strategies were adapted according to changes in exogenous environmental contingencies and alterations in the actors’ relationships.

The contributions of the paper are several: first, it demonstrates that the existing literature discussing the implementation of responsibility centres cannot be isolated from power issues; second, it expands understanding of the power dynamics and processes of institutional entrepreneurship when implementing accounting change; third, it shows how change introduced by exogenous political economic events structured organisational circuits of power and blocked the introduction of the change initiative.

This chapter bridges two theoretical concerns: making sense of emancipatory processes within institutional work on the one hand and providing a more nuanced understanding of actorhood on the other hand. The authors develop the notion of ‘institutional co-appropriation work’ to characterise an emancipatory process whereby an institutionalised actor in a subaltern position manages to emancipate by appropriating some founding features of the elites position. The authors build on a case study focussing on the ‘Everest brawl’, an altercation high up on the mountain that revealed a critical evolution of sherpa actorhood. The authors analyse the struggles in the Nepalese mountaineering industry and show how sherpa actorhood is currently being reconfigured by the action of a few individuals willing to be recognised for their climbing abilities, and not their role as porters. This case epitomises the emergence of two distinct phenomena, explaining the magnitude of the event: the emergence of an empowered ‘new sherpa’ revealing heterogeneity of sherpa actorhood, in contrast to the accepted representations and the institutional work blurring the underlying rules and institutionalised roles of the mountaineering industry in Nepal. The implications for institutional work literature are twofold. First, the study of emancipatory processes benefits from more nuanced cases, where the actor in the subaltern position does not simply try to remove the dominant actor. Second, the notion of ‘actor’ within this stream of literature should not be taken-for-granted as is often the case.

This paper has been written in the style of a provocative essay. This paper aims to show how neo-liberalism has become the leading “policy doctrine” in higher education (HE) systems across the globe. This has put increasing systemic political and economic pressure on many universities which not only undermine but also “colonize” the Lebenswelt or “lifeworld” (Habermas, 1987) of academics.

This study draws on concrete empirical examples based on the authors’ subjective experiences within the higher educational sector and secondary sources.

The authors highlight and illustrate how the increasing dominance of “neo-liberal science” principles (Lave et al., 2010) severely damage the quality of knowledge production and working conditions of ordinary academics in both national and international academic communities.

This paper provides insights into the practical implications of the spread of “neo-liberal science” principles on the work and employment of academics.

The authors aim to trigger critical discussion concerning how emancipatory principles of teaching and research can be brought back into the Lebenswelt of academics to reverse some of the destructive effects to which this paper refers to.

The purpose of this paper is to investigate, through practices and capabilities, how entrepreneurs use microfinance in a context of serious constraints.

The chosen methodology for this paper is longitudinal. A three-and-a-half-year study was conducted to be able to capture the entrepreneurial journeys of ten entrepreneurs at a micro-level in the developing economy of Ghana. This was augmented by a further 15 interviews with entrepreneurs and loan officers. This data is used to develop a theoretical model of entrepreneurial practices in this context.

The paper identifies two distinct pathways for understanding the recursive nature of entrepreneurial practices. It highlights how entrepreneurs generate capabilities through microfinance resources through convergent or divergent venturing in response to the serious constraints they face. This is identified as a generative recursive mechanism for the process, representing the “chain of actions” and how entrepreneurs engage with their “settings” and “intended relations” in practice.

The research is limited by its focus on one nation in Sub-Saharan Africa and therefore how the findings may be transferred to other contexts.

The paper contributes to a practice approach in entrepreneurship by identifying how mechanisms of practice relate to entrepreneurial action in this context. It also provides an important contribution to discussion at the intersection of entrepreneurship and the capabilities approach by using Amartya Sen's concepts of process and opportunity freedom to understand practices.

This study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional field level of sustainability governance and accountability.

Using a theoretical triangulation between three theories, namely contingency theory, institutional theory and social cognitive theory, this study investigates not only the macro-micro dynamics, but also the (recursive) micro-macro dynamics between performance measurement and urban development. Using an Egyptian public sector urban development organisation and its sustainable energy project as an empirical example, interviews, documents and observations were collected.

The dynamics emerged between field urban development projects and the (unintended) organisational implementation of the performance measurement system, the sustainability key performance indicators (KPIs) reporting system. Contributing to previous literature, these dynamics have been institutionalised through (three) interrelated levels: the (macro-field) urban development contingencies and pressures for sustainability KPIs reporting, the (organisational) institutionalisation of the urban development performance measurement system and then the (micro-organisational) cognitive role of sustainability KPIs reports in (re)making political urban development decisions.

This study faced some limitations that paved the way for future research axes. For political and security reasons, difficulties were encountered in conducting interviews with government actors in the sustainable energy project under study. Also, due to the practical separation of the environmental sustainability system from the sustainability KPIs reporting system in this case study, environmental sustainability is outside the scope.

Sustainability reports may influence public sector decision-making processes in a specific urban development context. These KPIs reports may also increase public sector management opportunities for urban auditing, transparency, accountability and sustainability governance. These KPIs may also guide public sector management to lower prices in poor villages to increase smart energy consumption and improve community health.

Sustainability reports may increase decision-makers' understanding of consumer behaviours and societal changes. This may help in making appropriate political decisions to improve their welfare and regular smart energy consumption. Not only urban citizens, but this social advantage may also extend to urban development employees through employees' promotion, training and access to government-funded academic and professional scholarships.

This study is an attempt to develop current public sector performance measurement analyses in the emerging urban development field using a triadic analytical approach. This study also fed the literature with an extended case study that clarified the (multi-level) and (two-way) dynamics between performance measurement and urban development.

This article deals with how to test for and evaluate interdependence among control practices in a management control system using structural equation modeling. Empirical research on the levers of control (LOC) framework is used as an example. In LOC research, a path model approach to interdependence has been developed. The appropriateness of this approach is evaluated, developed, and compared with the correlation of residuals approach (seemingly unrelated regression) implemented in the wider complementarity literature. Empirical examples of the different models are shown and compared by using a data set on LOC of 120 SBUs in Sweden. The empirical results show that modeling interdependence among control practices in a management control system as non-recursive (bi-directional) paths or as residual correlations evidently affects the conclusions drawn about interdependence in terms of both presence and magnitude. The two models imply different views on how to conceptualize interdependence and are not statistically and empirically comparable. If using non-recursive path models, several model specification issues appear. To be able to identify such models, this needs to be carefully considered in the theory and research design prior to data collection.

Purpose – This essay attempts to answer the question, “What distinguishes inter-human influence from other forms of influence?”

Design/methodology/approach – Specifying the micro-foundations of social structures in terms of communicative inferences necessitates a revision of the concept of social structures (and institutions) as distributed, and hence, uncertain, structures of expectation. Institutional realities are generated in linguistic interaction through the indirect communication of generic references. The generalizing function of language – in particular, abstraction and memory – coupled with its reflexive function, to turn references into things, are sufficient to generate both social structures and institutions as collective inferences.

Findings – Social relations are fundamentally communicative relations. The communicative relation is triadic, implying an enunciator, an audience, and some referential content. Through linguistic communication, humans are capable of communicating locally with others about others nonlocally. Institutions exist only as expectations concerning the expectations of others. These expectations, however, are not only in the mind, and they are not exclusively psychological entities. Linguistically, these expectations appear as the reported statement within the reporting statement, that is, they are constituted through indirect discourse.

Research limitations/implications – An important implication for current sociological theory is that, from the point of view of a sociology defined as communication about communication from within communication, institutional realities should not be reified as existing naturalistically or objectively above or behind the communications through which they are instantiated.

Originality value – This approach, then, is decidedly anti-“realist.” The goal of such research is to examine the inadequacy of nonreflexive models of social order. Accounts of how sets of social relationships emerge will remain inadequate if they do not reflect upon the cognitive and communicative processes which make possible the consideration of such structures.