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Book part
Publication date: 1 January 2013

Anne-Claire Pache and Filipe Santos

In order to advance the micro-foundations of institutional theory, we explore how individuals within organizations experience and respond to competing institutional logics

Abstract

In order to advance the micro-foundations of institutional theory, we explore how individuals within organizations experience and respond to competing institutional logics. Starting with the premises that these responses are driven by the individuals’ degree of adherence to each competing logic (whether novice, familiar, or identified), and that individuals may resort to five types of responses (ignorance, compliance, resistance, combination or, compartmentalization), we develop a comprehensive model that predicts which response organizational members are likely to activate as they face two competing logics. Our model contributes to an emergent political theory of institutional change by predicting what role organizational members are likely to play in the organizational battles for logics dominance or in organizational attempts at crafting hybrid configurations.

Details

Institutional Logics in Action, Part B
Type: Book
ISBN: 978-1-78190-920-1

Keywords

Book part
Publication date: 1 January 2013

Anne-Claire Pache and Filipe Santos

In order to advance the micro-foundations of institutional theory, we explore how individuals within organizations experience and respond to competing institutional logics

Abstract

In order to advance the micro-foundations of institutional theory, we explore how individuals within organizations experience and respond to competing institutional logics. Starting with the premises that these responses are driven by the individuals’ degree of adherence to each competing logic (whether novice, familiar, or identified), and that individuals may resort to five types of responses (ignorance, compliance, resistance, combination or, compartmentalization), we develop a comprehensive model that predicts which response organizational members are likely to activate as they face two competing logics. Our model contributes to an emergent political theory of institutional change by predicting what role organizational members are likely to play in the organizational battles for logics dominance or in organizational attempts at crafting hybrid configurations.

Details

Institutional Logics in Action, Part B
Type: Book
ISBN:

Keywords

Article
Publication date: 23 December 2021

Siasa Issa Mzenzi and Abeid Francis Gaspar

The paper aims to investigate how the governance practices of public-sector entities (PSEs) in Tanzania are shaped by competing institutional logics and strategies used to…

Abstract

Purpose

The paper aims to investigate how the governance practices of public-sector entities (PSEs) in Tanzania are shaped by competing institutional logics and strategies used to manage the logics.

Design/methodology/approach

In the paper, empirical evidence was gathered through documentary sources, non-participant observations and in-depth interviews with members of boards of directors (BoDs), chief executive officers (CEOs), internal and external auditors, senior executives and ministry officials. The data were analyzed using thematic and pattern-matching approaches.

Findings

The paper shows that bureaucratic and market logics co-exist and variations in governance practices within and across categories of PSEs. These are reflected in CEO appointments, multiple roles of CEOs, board member appointments, board composition, multiple board membership, board roles and evaluation of board performance. External audits also foster market logic in governance practices. The two competing logics are managed by actors through selective coupling, compromise, decoupling and compartmentalization. Despite competing logics, the bureaucratic logic remains dominant and is largely responsible for variations between the underlying logics and governance practices.

Practical implications

The findings suggest that public-sector reforms in emerging economies (EEs) must account for the fact that governance practices in PSEs are shaped by different institutional logics embedded in socioeconomic, political and organizational contexts and their corresponding management strategies.

Originality/value

Few previous studies explicitly report relationships between institutional logics and the governance practices of PSEs in EEs. The current study is one of few empirical studies to connect competing institutional logics and the associated management strategies, as well as governance practices in EEs in the context of public-sector reforms.

Details

Journal of Accounting in Emerging Economies, vol. 12 no. 3
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 15 August 2022

Tausi Mkasiwa

This study aims to investigate how actors’ responses to competing logics (academic and business logics) in budgetary practices in a university setting in Tanzania were…

Abstract

Purpose

This study aims to investigate how actors’ responses to competing logics (academic and business logics) in budgetary practices in a university setting in Tanzania were shaped by state pressure, market pressure and organizational characteristics (funding certainty and changes in university ownership) and how actors’ agency was exercised in enacting competing logics.

Design/methodology/approach

The data for this study were collected from interviews, observations, informal discussions and document review. The data analysis processes were guided by institutional logic concepts and the role of actors’ agency.

Findings

The findings demonstrate how academic logic traditionally subsisted in a university setting in which there was funding certainty. Changes in the university’s ownership resulted in funding uncertainty. Market and state pressure increased the intensity of funding uncertainty, which supported business logic. While market logic supported the emergence of business logic, state pressure altered the balance of the competing logics. University actors responded by selective coupling and compartmentalizing where both elements of academic and business logics were enacted. While managers prioritized business logic, academics prioritized academic logic. However, the role of agency was exercised in actors’ responses, subverting both academic and business logics.

Practical implications

Managers should appropriately enact both elements of competing logics to avoid marginalization of some of the core university activities. In addition, profitable business ideas should be considered, identified, planned and implemented successfully. Moreover, there is a need to change the historically contingent and culturally situated environment when enacting competing logics. Furthermore, the state influence on universities should be considered to prevent unnecessary uncertainties in budgetary practices.

Originality/value

The paper demonstrates how selective coupling and compartmentalizing strategies were used by actors to enact both elements of competing logics in budgetary practices in a university setting. It further shows how actors’ agency influenced and subverted competing logics. The paper, thus, responds to the recent calls to investigate the influence of institutional logics on control practices, and the role of actors in strategically handling different logics in developing countries (Damayanthi and Gooneratne, 2017; Argento et al., 2020; Anessi-Pessina et al., 2016; Grossi et al., 2020). It further suggests new analysis of academic and business logics in their context.

Details

Qualitative Research in Accounting & Management, vol. 19 no. 5
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 20 March 2017

Katrien Verleye, Elina Jaakkola, Ian R. Hodgkinson, Gyuchan Thomas Jun, Gaby Odekerken-Schröder and Johan Quist

Service networks are inherently complex as they comprise of many interrelated actors, often driven by divergent interests. This can result in imbalance, which refers to a…

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Abstract

Purpose

Service networks are inherently complex as they comprise of many interrelated actors, often driven by divergent interests. This can result in imbalance, which refers to a situation where the interests of at least one actor in a network are not secured. Drawing on the “balanced centricity” perspective, the purpose of this paper is to explore the causes of imbalance in complex service networks.

Design/methodology/approach

Adopting a qualitative case-based approach, this paper examines a public health service network that experienced imbalance that was detrimental to the lives of its users: the Mid-Staffordshire National Health Service (NHS) Trust, UK. Drawing on service-dominant logic and stakeholder theory, case evidence provides insight into the origin and drivers of imbalance in complex public service networks.

Findings

The origin of imbalance stems from competing institutional logics of various actors (patients/public, employees, managers, regulatory bodies, etc.), but the degree to which these competing institutional logics lead to imbalance is moderated by accountability, communication, engagement, and responsiveness within the service network.

Research limitations/implications

By uncovering causes of imbalance in complex public service networks, this paper pinpoints important research avenues for developing the balanced centricity perspective.

Practical implications

The inherent existence of multiple parallel institutional arrangements makes networks imbalanced, but value creation can be achieved when the appropriate mechanisms are fostered to manage balance between divergent logics.

Originality/value

By examining imbalance as the underlying cause of network dysfunction, this research contributes to understanding of the dynamics in, and performance of, complex public service networks.

Open Access
Article
Publication date: 30 April 2019

Florian Gebreiter and Nunung Nurul Hidayah

The purpose of this paper is to examine conflicting institutional demands on individual frontline employees in hybrid public sector organisations. Specifically, it…

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Abstract

Purpose

The purpose of this paper is to examine conflicting institutional demands on individual frontline employees in hybrid public sector organisations. Specifically, it examines the competing accountability pressures professional and commercial logics exerted on academics at a business school, how individual lecturers responded to such pressures, and what drove these responses.

Design/methodology/approach

The paper draws on a case study of an English business school and is informed by the literatures on institutional logics and hybrid organisations.

Findings

The paper shows that the co-existence of professional and commercial logics at the case organisation exerted competing accountability pressures on lecturers. It moreover shows that sometimes deliberately and purposefully, sometimes ad hoc or even coincidentally, lecturers drew on a wide range of responses to these conflicting pressures, including compliance, defiance, combination and compartmentalisation.

Originality/value

The paper sheds light on individual level responses to competing institutional logics and associated accountability pressures, as well as on their drivers. It also highlights the drawbacks of user, customer or citizen accountability mechanisms, showing that a strong emphasis on them in knowledge-intensive public organisations can have severe dysfunctional effects.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 10 May 2022

Ahmad Abras and Kelum Jayasinghe

This paper examines the historical evolvement of competing institutional logics (i.e. religion, profession, state, market and community) underpinning Islamic accounting…

Abstract

Purpose

This paper examines the historical evolvement of competing institutional logics (i.e. religion, profession, state, market and community) underpinning Islamic accounting standardisation projects and power relations between internal actors representing these logics.

Design/methodology/approach

The paper adopts a case-study approach and analyses two Islamic accounting standardisation projects implemented at the national and international levels. Documentary review and semi-structured interviews are used for data collection. Analysis is informed by the “Institutional Logics Perspective” and Bourdieu's notion of “power as capital in a field”.

Findings

Research findings illustrate how some local actors pre-dispose themselves in promoting strict compliance to IFRS, while others endeavour to ensure compliance to “Islamic Sharia requirements” in financial reporting. In this power dynamic, there is an ongoing “constructive resistance” actively exerted by the latter group against the former, preserving the existence of religion-based reporting demands in Islamic accounting standardisation approaches. The paper also highlights chronological “dynamic” accounts that explain the evolvement of institutional logics prevailing in these projects over different historical stages at both national and international levels.

Originality/value

This paper's findings contrast and challenge the existing assumption that the “epistemic community” promoting IFRS agenda always faces “passive responses” from local actors. Moreover, the paper's offering of a dynamic view to institutional logic mapping extends the previously used “static analyses” of logics prevailing in Islamic accounting standardisation projects.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 8 July 2021

Verónica León Bravo, Mariuxy Jaramillo Villacrés and Minelle E. Silva

To understand the context surrounding the sustainable supplier management (SSM) process (i.e. selection, development and evaluation), this paper aims to explore…

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Abstract

Purpose

To understand the context surrounding the sustainable supplier management (SSM) process (i.e. selection, development and evaluation), this paper aims to explore institutional logics existing in the Ecuadorian cocoa supply chain (SC). By considering local characteristics and sustainability practices, this study illustrates how competing logic influences SSM.

Design/methodology/approach

This paper uses a multiple-case study method for which the authors interviewed different cocoa SC members in Ecuador and used a ground-up approach to analyse the data and reveal singularities influencing sustainability management.

Findings

The analysis uncovered two main logics operating within the Ecuadorian cocoa SC SSM process: a commercial logic (e.g. potential for market access, product traceability) and a sustainability logic (e.g. local development and traditions/cultural issues). These logics address market demand requirements; however, some local producers’ needs that impact SSM remains unexplored such as the existence of a regional ancestral culture that poses sustainability as a dominant logic with meaning beyond the triple bottom line. While the two logics have influenced supplier sustainability performance, this paper finds that, of the three SSM sub-processes (selection, development and evaluation), supplier development was the most relevant sub-process receiving attention from SC managers in the studied context.

Practical implications

By understanding the differences in logic and needs, SC managers can better develop strategies for SSM.

Originality/value

The study highlighted in this paper investigated the underexplored topic of the effects that competing logic may have on SSM. This paper focusses on the supplier’s point of view regarding sustainability requirements, addressing a consistent research gap in the literature.

Details

Supply Chain Management: An International Journal, vol. 27 no. 7
Type: Research Article
ISSN: 1359-8546

Keywords

Book part
Publication date: 5 April 2019

Tim Seidenschnur and Georg Krücken

This chapter focuses on the circumstances under which active clients in universities construct external management consultants as actors. Much research focuses on how…

Abstract

This chapter focuses on the circumstances under which active clients in universities construct external management consultants as actors. Much research focuses on how consultants legitimize decisions and trends in business organizations, but we know little about how consultants become legitimized as actors in other organizational fields. In the academic field, clients are embedded in a variety of organizational settings embedded in different institutional logics, which determine their sense making. By analyzing how consultants are legitimized, the authors contribute to a better understanding of the organizational preconditions that support the construction of an external expert as an actor. By focusing on IT and strategy consulting in academia, further, the authors discuss the role of competing institutional logics in legitimization processes and the importance of intra-organizational communities.

Details

Agents, Actors, Actorhood: Institutional Perspectives on the Nature of Agency, Action, and Authority
Type: Book
ISBN: 978-1-78756-081-9

Keywords

Book part
Publication date: 16 April 2014

Jared L. Peifer

This article explores how social actors negotiate the competing logics they face as a result of their work in organizations subject to institutional complexity. In…

Abstract

This article explores how social actors negotiate the competing logics they face as a result of their work in organizations subject to institutional complexity. In particular, I theoretically focus on the unique characteristics associated with societal institutional logics, such as religion, family, and the state. Empirically, I analyze religious mutual funds (Catholic, Muslim, and Protestant) in the United States that dwell at the intersection of the competing logics of religion and finance. Through interviews with 31 people who work at religious mutual funds (or fund producers) and content analysis of religious mutual fund material, I focus on the symbolic boundary work that religious fund producers engage in. I find examples of boundary blurring and boundary building and suggest institutional complexity that involves at least one societal logic is especially likely to foster both modes of boundary work. This, I propose, leads to an increased likelihood of enduring institutional complexity.

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