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Book part
Publication date: 27 April 2004

Matthew E Archibald

This paper analyzes a multidimensional model of organizational legitimacy, competencies, and resources in order to develop the linkage between institutional and…

Abstract

This paper analyzes a multidimensional model of organizational legitimacy, competencies, and resources in order to develop the linkage between institutional and resource-based perspectives by systematically detailing relationships among these factors and organizational viability. The underlying mechanisms of isomorphism and market partitioning serve as a point of departure by which the effects on organizational persistence of two sociocultural processes, cultural (constitutive) legitimation and sociopolitical (regulative) legitimation, are distinguished. Using data on 589 national self-help/mutual-aid organizations, this chapter explores how isomorphism and market partitioning foster legitimacy and promote organizational viability. Results show that the more differentiated an organization’s core competencies and resources, the greater the sociopolitical legitimacy; the more isomorphic an organization’s competencies and resources, the greater the cultural legitimacy. The latter isomorphic processes, however, do not promote greater organizational viability. In fact, while isomorphism legitimates with respect to cultural recognition, it is heterogeneity, not homogeneity, that promotes organizational survival.

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Legitimacy Processes in Organizations
Type: Book
ISBN: 978-0-76231-008-1

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Book part
Publication date: 28 November 2016

Jennifer Smith Maguire and Dunfu Zhang

Previous research suggests that constructions of legitimacy play a central role in the development of markets, yet little attention has been given to how that legitimacy

Abstract

Purpose

Previous research suggests that constructions of legitimacy play a central role in the development of markets, yet little attention has been given to how that legitimacy is constructed through the material practices of market actors. This paper aims to address this gap via an examination of cultural intermediaries in the fine wine market of Shanghai.

Methodology/approach

An interpretive thematic analysis was carried out on data from 13 semi-structured interviews with fine wine intermediaries based primarily in Shanghai (5 wine writers/educators; 5 sommeliers/retailers; 3 brand representatives).

Findings

The dimensions of the legitimation of wine were examined, identifying three key themes: the legitimacy of intermediaries as experts; the legitimacy of a particular mode of wine consumption; the legitimacy of the intermediaries as exemplars for not-yet-legitimate consumers. These findings suggest that cultural intermediaries’ personal, consuming preferences and practices are significant to the formation of a new market, and that they must negotiate potential tensions between interactions with legitimate, not-yet-legitimate and illegitimate consumers.

Research limitations/implications

Limitations with regard to generalizability are discussed with regard to potential future research.

Social implications

The focus on cultural intermediaries and dimensions of legitimation can be used to examine the case of other emerging markets to anticipate the pathways to institutionalizing new forms of taste and consumption practices.

Originality/value

The paper offers an empirical insight into the market dynamics of distinction in the Shanghai wine market and conceptual insight into the importance of cultural intermediaries as exemplar consumers.

Details

Consumer Culture Theory
Type: Book
ISBN: 978-1-78635-495-2

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Article
Publication date: 23 November 2010

Sylvain Durocher and Anne Fortin

The objective of this paper is to critically examine the Canadian Accounting Standards Board's (AcSB) legitimacy management strategies directed toward financial statement users.

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1103

Abstract

Purpose

The objective of this paper is to critically examine the Canadian Accounting Standards Board's (AcSB) legitimacy management strategies directed toward financial statement users.

Design/methodology/approach

Suchman's legitimacy typology is used as a lens through which the AcSB's legitimacy management strategies directed toward users are analyzed. The data sources consist of documentary public information available for the overall Canadian standard‐setting process and for a sample of standard‐setting projects.

Findings

The results indicate that the AcSB devotes much more efforts to symbolic features and cultural accounts than to pragmatic concerns to ensure its legitimacy toward financial statement users. The legitimacy management strategies used mimic those in the USA and at the international level. Such an isomorphism contributes to the AcSB's cognitive legitimacy and overall cultural legitimacy.

Research limitations/implications

Future research could assess a standard‐setting institution legitimacy management strategies directed to other audiences such as preparers, auditors, or other groups that fall under a broader public interest umbrella.

Practical implications

The results provide Canadian users with a general picture of the AcSB's efforts in their regard and invite them to be sceptical and critical about the so‐called user perspective in standard setting. It also provides standard setters with a legitimacy framework that they can use to identify areas for improvement to enhance users' view of their legitimacy and to help them better fulfil their mission statement.

Originality/value

This paper innovates by studying a standard‐setting institution legitimacy management strategies directed toward a specific audience, financial statement users.

Details

Qualitative Research in Accounting & Management, vol. 7 no. 4
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 31 May 2019

Masaki Kusano and Masatsugu Sanada

The purpose of this study is to examine the International Accounting Standards Board (IASB)’s response to criticism and political pressure at the time of the global…

Abstract

Purpose

The purpose of this study is to examine the International Accounting Standards Board (IASB)’s response to criticism and political pressure at the time of the global financial crisis through the lens of legitimacy theory.

Design/methodology/approach

This study constructs a thick description about a causal mechanism between social crisis and organizational change using a process-tracing approach that combines a historical narrative and a theoretical consideration.

Findings

The IASB faced criticism of its accounting standards for financial instruments and its governance structure during the financial crisis. This criticism represented the crises of pragmatic and cultural legitimacy. Facing these legitimacy crises, the IASB adopted such legitimation strategies as normalization and restructuring to repair its legitimacy. Additionally, in these repairing processes, the IASB, as a bonus, became institutionally embedded itself in the global political arena and succeeded to strengthen its legitimacy.

Originality/value

The study suggests that the financial crisis had a significant impact on the standardization of transnational accounting. Indeed, the crisis was an important turning point of the IASB’s work on revising its accounting standards to reduce complexity and altering its Constitution. Moreover, the authors bridge the gaps in the literature on accounting and legitimacy by examining how the IASB used particular legitimacy repair strategies when facing its legitimacy crises

Details

Journal of Accounting & Organizational Change, vol. 15 no. 2
Type: Research Article
ISSN: 1832-5912

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Content available
Article
Publication date: 23 June 2020

Jack S. Tillotson, Vito Tassiello, Alexandra S. Rome and Katariina Helaniemi

The purpose of this paper is to investigate inhabitants of Finland and their continuing efforts to narrate a national identity within the constraints imposed by discursive…

Abstract

Purpose

The purpose of this paper is to investigate inhabitants of Finland and their continuing efforts to narrate a national identity within the constraints imposed by discursive meanings of Finnish culture through the experience of sauna.

Design/methodology/approach

Data collection comprised semi-structured interviews with Finnish local residents and entrepreneurs; these were supplemented with secondary data including books, articles, advertisements and documents referencing sauna in the context of Finland.

Findings

The analysis and interpretation by the authors show that the symbolic resource of sauna constitutes the legitimation of Finnish nation branding discourses at three levels: regulative, normative and cultural-cognitive; we label these sauna governance, communal identity creation and mythmaking, respectively.

Originality/value

The research contribution reveals that nation branding discourses are also forms of legitimation work. Finnish nation branding discourses are interwoven with sauna as the symbolic resource of “Finnishness” and become conduits for the expression of discursive meanings. This demonstrates that institutional legitimacy is an intrinsic aspect of the ways place branding discourses can be used as a mode of governance (i.e. a policy instrument).

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Journal of Place Management and Development, vol. 14 no. 3
Type: Research Article
ISSN: 1753-8335

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Article
Publication date: 7 September 2015

Lars Lindkvist and Daniel Hjorth

This paper is a study of creating organization in the case of cultural projects; cultural entrepreneurship. This includes taking advantage of opportunities and using ones…

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1130

Abstract

Purpose

This paper is a study of creating organization in the case of cultural projects; cultural entrepreneurship. This includes taking advantage of opportunities and using ones social capital through networks. It is a case study of Vandalorum which is an Swedish international art and design centre with a strong regional connection. They want to offer close collaborations between artists, designers and the creative industry. It is located in Värnamo in the south of Sweden and was inaugurated in April 2011 after an establishment process running over 15 years. Renzo Piano has created the architectural concept of Vandalorum, inspired by traditional Swedish materials and building techniques. The paper aims to discuss these issues.

Design/methodology/approach

Through interviews with significant actors over many years and secondary analysis of data collected by others the authors describe and analyze the establishment process of Vandalorum Art and Design Centre.

Findings

The case of Vandalorum shows that organizing a cultural project like Vandalorum is characterized by no well-defined starting and stopping point, but – quite typically for entrepreneurship as an organization-creation process – builds momentum and legitimacy narratively.

Originality/value

The originality lies in answering the question that the authors chose to focus on, which is embedded in the opening story of Vandalorum: how can such a cultural project become legitimized in a place like that, outside and rather far from any large city? In a changed cultural landscape with reduced public contributions, the claim is that it is crucial to legitimize the idea and project in relation to the main/key stakeholders. Such legitimization is a key entrepreneurial achievement.

Details

International Journal of Managing Projects in Business, vol. 8 no. 4
Type: Research Article
ISSN: 1753-8378

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Article
Publication date: 27 August 2021

Stephanie Kay Ann Cheah and Brian Low

The transition from fossil fuels to renewable energy such as solar energy is difficult and requires significant ongoing public policy marketing initiatives. Drawing on…

Abstract

Purpose

The transition from fossil fuels to renewable energy such as solar energy is difficult and requires significant ongoing public policy marketing initiatives. Drawing on institutional theory, this paper aims to explore how public policy marketing initiatives through institutional narratives and discourses legitimize solar energy's sustainable consumption in a developing economy.

Design/methodology/approach

Using a post-structuralist approach, the authors undertook a thematic analysis to study the process of sustainable consumption. The authors conducted face-to-face interviews with key stakeholders in the solar energy sector and complemented the primary data with secondary analysis of archived published materials and podcasts.

Findings

First, narratives on conformance rules and regulations (regulatory legitimacy) are significant sustainable consumption predictors of solar energy. However, the top-down regulatory legitimation narrative alone is insufficient to overcome poorly developed taken-for-granted (cognitive legitimacy) and morally correct consumption behavior (normative legitimacy), especially among the general population. Second, while consumption is primarily seen as a micro-level, residential and commercial customers phenomenon, the intersecting macro- (government) and meso-levels' (industry/market) narratives and discourses influence and direct micro-level consumption.

Originality/value

Future research agenda on legitimizing the sustainable consumption of solar energy needs to consider the dynamic interactions of institutional narratives and discourses through the lens of institutional theory and practice. Sustained, bold and provident government interventions and actions through market structure and policy issues play a crucial role in the consumption process, particularly in developing economies.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 26 July 2013

Zulhamri Abdullah and Yuhanis Abdul Aziz

The purpose of this paper is to develop measures of Asian corporate social responsibility (CSR) based on David's dual process model for Malaysian government linked…

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4514

Abstract

Purpose

The purpose of this paper is to develop measures of Asian corporate social responsibility (CSR) based on David's dual process model for Malaysian government linked corporations (GLC) and publicly listed companies (PLC).

Design/methodology/approach

A survey consisting was conducted and a structural equation model was used to test the relationships among constructs. An instrument to measure CSR practices focusing on CSR relational, CSR ethical/moral, and CSR discretionary is developed to evaluate impacts on corporate reputation, culture, and legitimacy.

Findings

Findings suggest CSR antecedents emerge through formalization of corporate communication management in Malaysian organizations. The structural model provides evidence that CSR initiatives impact corporate reputation directly. The study acknowledges the increase in CSR initiatives in corporate communication practices in GLCs and PLCs in the quest to gain public legitimacy and corporate governance.

Originality/value

The study contributes to the corporate communication literature by linking CSR to corporate reputation and culture, and developing a CSR model that explores a critical dimension in management of corporate identity in an Asian country.

Details

Social Responsibility Journal, vol. 9 no. 3
Type: Research Article
ISSN: 1747-1117

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Book part
Publication date: 8 November 2010

Wesley D. Sine and Robert J. David

How do institutions affect entrepreneurship? Conversely, how do entrepreneurs impact institutions? Institutional theory has long struggled to explain the action and agency…

Abstract

How do institutions affect entrepreneurship? Conversely, how do entrepreneurs impact institutions? Institutional theory has long struggled to explain the action and agency inherent in entrepreneurship (DiMaggio, 1988; Barley & Tolbert, 1997). Contemporary institutionalist research in organization studies began with the question of how the institutional environment shapes the structures and behaviors of existing organizations. This research largely focused on how normative, regulative, and cognitive dimensions of the environment (Scott, 2008) constrain large, mature organizations and the circumstances that increase the adoption of new structures by such organizations (Meyer & Rowan, 1977; DiMaggio & Powell, 1983; Tolbert & Zucker, 1983). A subsequent wave of research in the institutional tradition focused on institutional change within mature organizational fields (see Dacin, Goodstein, & Scott, 2002). Some recent research has studied the actors – “institutional entrepreneurs” – that create new or transform existing institutions (e.g., Greenwood, Suddaby, & Hinings, 2002; Maguire, Hardy, & Lawrence, 2004). Much less attention, however, has been paid within the institutional-theory literature to entrepreneurship: the processes of founding and managing new organizations.

Details

Institutions and Entrepreneurship
Type: Book
ISBN: 978-0-85724-240-2

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Article
Publication date: 11 June 2018

Iain Robertson

The purpose of this paper is to define and characterise the precise nature of these cultural systems and their resulting impact on the respective art and artists of each…

Abstract

Purpose

The purpose of this paper is to define and characterise the precise nature of these cultural systems and their resulting impact on the respective art and artists of each territory, by ascertaining the impact on those systems of their respective government and governance.

Design/methodology/approach

This paper is based on three approaches to art market modelling. All three are based on political ideologies. The first, which typifies the art markets of Western Europe and the USA, is predicated on a Pluralist and Neo-Liberal ideology. The others correspond to the systems of government in China, Taiwan, South Korea and Japan.

Findings

It has been shown in this paper that political systems and their accompanying ideology, born of cultural preferences, have impacted on the art markets of China, Taiwan, South Korea and Japan. It has been demonstrated that all four markets are employing variants of the international norm.

Research limitations/implications

The art that is exported from East Asia will only be accepted by East Asian national markets when East Asian art markets exercise a majority influence on emerging and transitional markets. It is not the intention of this paper to pursue this thought beyond the possibility that it may occur.

Practical implications

The ineluctable conclusion is, therefore, that the global art market is moving towards a bipolar affair.

Social implications

This paper also suggests the disengagement of East Asian and Chinese “culture” and art from a global (western) norm and production and consumption of national culture in East Asia by East Asians.

Originality/value

The paper looks (for the first time) at the direct (and subliminal) influence of political systems on art markets and the consequential effects of political ideology on the art markets of East Asia and China. The paper arrives at a series of precise definitions for the way that these art markets operate.

Details

Arts and the Market, vol. 8 no. 2
Type: Research Article
ISSN: 2056-4945

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