Search results

1 – 10 of over 10000
Article
Publication date: 23 January 2024

Elodie Allain, Samuel Sponem and Frederic Munck

For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new…

Abstract

Purpose

For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new accounting tools such as cost calculations. Literature shows mixed results regarding the institutionalization of such tools, and the logic they try to support. In most studies, the agency of actors is examined to explain the institutionalization of accounting tools and only few studies consider the specific characteristics of these accounting tools to understand this process. To enrich the literature on institutionalization, this article examines how the affordances of costing tools affect the institutionalization of these tools and the institutionalization of new logics in pluralistic organizations such as universities.

Design/methodology/approach

The data were collected at a French university which is considered as an example of successful institutionalization of the tool and is cited as a model to follow. The data include a four-month participant observation and 18 interviews. Access to internal and external documents was also available. The analysis of the data is based on a framework proposed by Jarzabkowski and Kaplan (2015), which draws on the concept of affordance of tools, to investigate how the possibilities and constraints of costing tools shape the selection, application and outcomes of cost calculations.

Findings

The results show that the affordances of cost calculations facilitate the institutionalization of a new logic and its coexistence with previous logics. Technical affordances are mobilized by actors aiming to bring in a new logic without directly confronting the old ones. Role affordances also play a major role in the institutionalization by facilitating the adhesion of the actors through multiple applications of the tool. Finally, value-based affordances reinforce the institutionalization of a managerial logic by emphasizing the values shared with the other logics and thus facilitating the coexistence of the three logics at stake in the university.

Originality/value

This research provides three main contributions. First, it contributes to the literature on the institutionalization of accounting tools. It shows the relevance of the concept of affordance (Leonardi and Vaast, 2017) to unpack the characteristics of accounting tools (including the constraints and the possibilities they offer) and to achieve a better understanding of the institutionalization of accounting tools. Second, this paper contributes to the literature dealing with the role of accounting tools in the institutionalization of logics. The results suggest that the institutionalization of tools and the institutionalization of logics are two different phenomena that move at different speeds. However, these phenomena interact: the institutionalization of accounting tools can facilitate the coexistence of different logics in pluralistic organizations. Third, this paper contributes to the literature on affordances. The data reveal several types of affordances for accounting tools: technical affordances that refer to the technical possibilities to shape and tweak the tool; role affordances that refer to the various roles and purposes that the tool can fulfill and value-based affordances that refer to the plasticity of the values and beliefs that the tool can convey. The study shows that each type of affordance is prevalent at a different time of the process of institutionalization and that the combination of these affordances contributes to the institutionalization of the tool and of new logics.

Details

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

Keywords

Book part
Publication date: 25 November 2019

Omar Lizardo

The author distinguishes between state, process, and object perspectives on institutions and institutionalization. While all-purpose process approaches dominate the literature…

Abstract

The author distinguishes between state, process, and object perspectives on institutions and institutionalization. While all-purpose process approaches dominate the literature, the author argues that these are analytically insufficient without theorizing the nature of “institutional objects.” Building on recently developed analytic disaggregations of the culture concept in cultural sociology, the author argues that doings, sayings, codes, and artifacts exhaust the broad classes of potential objects subject to institutionalization processes. The proposed approach provides a coherent ontology for future empirical work, features robust microfoundations, places institutional routines and practices in a material context, and acknowledges the importance of semiotic codes and vocabularies in organizational fields.

Details

Microfoundations of Institutions
Type: Book
ISBN: 978-1-78769-123-0

Keywords

Article
Publication date: 24 April 2020

Lu-Ming Tseng

For the financial service industry, company–customer conflict is a topic that deserves special attention. This study explores the impacts of ethics institutionalization on the…

Abstract

Purpose

For the financial service industry, company–customer conflict is a topic that deserves special attention. This study explores the impacts of ethics institutionalization on the life insurance agents' ethical decision-making under the company–customer conflicts.

Design/methodology/approach

Two types of company–customer conflicts are studied. In one situation, selling the life insurance product is profitable to the life insurance company, but the product is unsuitable for the customer. In another situation, selling the life insurance product is unprofitable to the life insurance company, while the product will fully satisfy the customer's interests. The study selects Taiwan's full-time life insurance agents as a sample.

Findings

The main results show that implicit ethics institutionalization has a stronger influence on teleological evaluations and deontological evaluations. This study then finds that different types of company–customer conflicts would change the influences of teleological evaluations on ethical intentions and cause different influences of implicit ethics institutionalization on teleological evaluations and deontological evaluations.

Originality/value

Ethics institutionalization and company–customer conflicts are important issues in the literature. This is the first study to discuss the roles that ethics institutionalization and company–customer conflicts play in the ethical decision-making of life insurance agents.

Details

Managerial Finance, vol. 46 no. 9
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 4 September 2017

Lu-Ming Tseng and Chi-Erh Chung

It was common for newcomers to organizations to feel anxiety and uncertainty. Yet, gaining the newcomers’ trust may contribute to solving these problems. The purpose of this paper…

Abstract

Purpose

It was common for newcomers to organizations to feel anxiety and uncertainty. Yet, gaining the newcomers’ trust may contribute to solving these problems. The purpose of this paper is to explore the impacts of explicit ethics institutionalization and management accountability on newcomer trust in manager and company.

Design/methodology/approach

A sample of novice salespeople in the life insurance companies in Taiwan was used to investigate the relationships among the constructs.

Findings

It was found that newcomers’ recognition of explicit ethics institutionalization was positively associated with the newcomers’ perception of management accountability, and the perception was positively related to trust in manager and company.

Practical implications

Explicit ethics institutionalization and management accountability could play an important role in enhancing newcomer trust. Thus, it was suggested that researchers and managers should focus on these issues and considered how explicit ethics institutionalization and management accountability could be enhanced in the workplace.

Originality/value

Newcomer distrust may lead to newcomer job dissatisfaction and newcomer turnover behaviors. This research examines the mediating role of management accountability in the relationship between explicit ethics institutionalization and newcomer trust.

Details

International Journal of Organizational Analysis, vol. 25 no. 4
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 16 May 2022

Ahangama Withanage Janitha Chandimali Abeygunasekera, Wasana Bandara, Moe Thandar Wynn and Ogan Yigitbasioglu

Understanding how organisations can institutionalise the outcomes of process improvement initiatives is limited. This paper explores how process changes resulting from improvement…

Abstract

Purpose

Understanding how organisations can institutionalise the outcomes of process improvement initiatives is limited. This paper explores how process changes resulting from improvement initiatives are adhered to, so that the changed processes become the new “norm” and people do not revert to old practices. This study proposes an institutionalisation process for process improvement initiatives.

Design/methodology/approach

Firstly, a literature review identified Tolbert and Zucker’s (1996) institutionalisation framework as a suitable conceptual framework on which to base the enquiry. The second phase (the focus of this paper) applied the findings from two case studies to adapt this framework (its stages and related factors) to fit process improvement contexts.

Findings

The paper presents an empirically and theoretically supported novel institutionalisation process for process improvement initiatives. The three stages of the institutionalisation process presented by Tolbert and Zucker (1996) have been respecified into four stages, explaining how process changes are institutionalised through “Planning”, “Implementation”, “Objectification” and “Sedimentation” (the original first stage, i.e. “Habitualisation” being divided into Planning and Implementation). Some newly identified Business Process Management (BPM) specific factors influencing the institutionalisation processes are also discussed and triangulated with the BPM literature.

Research limitations/implications

The study contributes to the BPM literature by conceptualising and theorising the stages of institutionalisation of process improvement initiatives. In doing so, the study explicitly identifies and considers several key contextual factors that drive the stages of institutionalisation. Practitioners can use this to better manage process change and future researchers can use this framework to operationalise institutionalisation of process change.

Originality/value

This is the first research study that provides an empirically supported and clearly conceptualised understanding of the stages of institutionalising process improvement outcomes.

Details

Business Process Management Journal, vol. 28 no. 3
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 8 March 2011

Murat Hakan Altintas, Demetris Vrontis, Hans Ruediger Kaufmann and Ilan Alon

The purpose of this paper is to investigate the influence of micro‐environmental international entrepreneurship and the macro‐environmental market forces on domestic…

2832

Abstract

Purpose

The purpose of this paper is to investigate the influence of micro‐environmental international entrepreneurship and the macro‐environmental market forces on domestic institutionalization of the industrial sector. In doing so, the paper examines the moderating effect of the degree of internationalization on the relationship between domestic market forces and domestic sectoral institutionalization.

Design/methodology/approach

Based upon the creation of the item pools “domestic sectoral institutionalization”, “market forces” and “degree of internationalization” derived from previous research, an applied Delphi technique and a representative sample of 149 exporters in Turkey, a survey using a web‐based questionnaire was conducted. All scales were designed and a number of hypotheses were validated. Results were analyzed by the principal components of factor analysis, confirmatory factor analysis and moderated hierarchical regression.

Findings

The empirical analysis resulted in an interaction effect of two sub‐elements of the market forces (trust and organization) and internationalization. The findings imply that internationalization can make an important contribution to the institutionalization of the domestic industrial sector. The paper confirms the findings of previous research on the significant importance of trust for institutionalization. Summarizing, it was found that internationalization significantly and positively moderates the effect of trust on institutionalization. Interestingly, however, internationalization negatively moderates the effect of organization on institutionalization implying that the learning process and experiences created by internationalization cause a higher level of structural adaptation.

Originality/value

This paper innovatively sheds light upon the interrelationship between macro environmental market forces, internationalization of entrepreneurship and domestic institutionalization. In doing so, it relates various disciplines, as national and international entrepreneurial behavior, with sociological aspects such as institutionalization for the sake of achieving important macro economic objectives, especially for countries in transition. The comprehensive, reliable and valid research methodology can be applied when researching this topic with important economic implications for transitional economies in other research settings.

Details

European Business Review, vol. 23 no. 2
Type: Research Article
ISSN: 0955-534X

Keywords

Open Access
Book part
Publication date: 7 December 2020

Mary Ann Glynn, Elizabeth A. Hood and Benjamin D. Innis

As hybrid organizations become increasingly common, the authors observe that some hybrid forms are becoming institutionalized and legitimated. The authors explore the implications…

Abstract

As hybrid organizations become increasingly common, the authors observe that some hybrid forms are becoming institutionalized and legitimated. The authors explore the implications of the institutionalization of hybridity, addressing both the internal tensions that plague many hybrids and the external tensions stemming from evaluator assessments and stakeholder uncertainty. The authors propose that institutionalization can dampen internal tensions associated with hybridity and also facilitate legitimation and acceptance by external audiences. The authors present identity as a useful theoretical lens through which to examine these questions, as identities are born from, but also have the potential to modify, existing institutional arrangements. The authors present directions for future research at the juncture of identity, hybridity, and institutionalization, suggesting potential avenues of inquiry in this productive stream of research.

Details

Organizational Hybridity: Perspectives, Processes, Promises
Type: Book
ISBN: 978-1-83909-355-5

Keywords

Article
Publication date: 29 July 2022

Herman Aksom

Once introduced and conceptualized as a factor that causes erosion and decay of social institutions and subsequent deinstitutionalization, the notion of entropy is at odds with…

Abstract

Purpose

Once introduced and conceptualized as a factor that causes erosion and decay of social institutions and subsequent deinstitutionalization, the notion of entropy is at odds with predictions of institutional isomorphism and seems to directly contradict the tendency toward ever-increasing institutionalization. The purpose of this paper is to offer a resolution of this theoretical inconsistency by revisiting the meaning of entropy and reconceptualizing institutionalization from an information-theoretic point of view.

Design/methodology/approach

It is a theoretical paper that offers an information perspective on institutionalization.

Findings

A mistaken understanding of the nature and role of entropy in the institutional theory is caused by conceptualizing it as a force that counteracts institutional tendencies and acts in opposite direction. Once institutionalization and homogeneity are seen as a product of natural tendencies in the organizational field, the role of entropy becomes clear. Entropy manifests itself at the level of information processing and corresponds with increasing uncertainty and the decrease of the value of information. Institutionalization thus can be seen as a special case of an increase in entropy and a decrease of knowledge. Institutionalization is a state of maximum entropy.

Originality/value

It is explained why institutionalization and institutional persistence are what to be expected in the long run and why information entropy contributes to this tendency. Contrary to the tenets of the institutional work perspective, no intentional efforts of individuals and collective actors are needed to maintain institutions. In this respect, the paper contributes to the view of institutional theory as a theory of self-organization.

Details

International Journal of Organizational Analysis, vol. 31 no. 7
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 15 March 2013

Fathul Wahid and Maung K. Sein

While institutional theory is used widely in the information system (IS) literature to study implementation of systems, the actual process of institutionalization has received…

1174

Abstract

Purpose

While institutional theory is used widely in the information system (IS) literature to study implementation of systems, the actual process of institutionalization has received less attention. The purpose of this paper is to address this gap in the literature by using three concepts drawn from the theory, namely, institutional isomorphism, institutional logic and institutional entrepreneurship, and the interplay between them to explore the role of the dominant institutional entrepreneur in the institutionalization of a public system, as an instance of e‐government initiatives.

Design/methodology/approach

In an interpretive case study, this study examined the institutionalization process of an e‐procurement system over a four‐year period (2007‐2011) in the Indonesian city of Yogyakarta.

Findings

This study reveals that different institutional isomorphism mechanisms emerge during the process and institutional logics evolve over time. More interestingly, it uncovers the dominant role of an institutional entrepreneur, the city's mayor, who mobilized resources and support to drive the institutionalization process. At the beginning stage, institutionalization is best described as a process of instilling values, cultivated by the mayor, followed by a process of creating reality through a typification process, whereby the e‐procurement system is embedded in the existing practices and institutionalized.

Research limitations/implications

As an interpretive study, the findings are generalized to theoretical concepts rather than the population. The interrelationship between the three concepts of institutional theory represents plausible rather than deterministic links. It also offers practical insights, such as e‐procurement implementation strategy.

Originality/value

This paper goes beyond simply using institutional theory as an interpretive lens by examining the interrelationship between the mechanisms of institutionalization. It shows that the main catalyst of the institutionalization process is the institutional entrepreneur who managed the institutional isomorphism and was instrumental in changing the institutional logic. It also presents lessons from a successful case where corrupt practices were highly institutionalized at the beginning but were decreased through the system.

Article
Publication date: 27 April 2012

Christina Grandien and Catrin Johansson

Development and expansion of the communication management function in organizations has recently been discussed in relation to the concept of institutionalization. Empirical…

5467

Abstract

Purpose

Development and expansion of the communication management function in organizations has recently been discussed in relation to the concept of institutionalization. Empirical evidence has illustrated that the role of communication executives and communication managers varies between organizations, and could also be subjected to change within an organization. The purpose of this paper is to conceptualize institutionalization of communication management as a process. It aims to develop a theoretical framework that integrates important factors that influence and regulate this process.

Design/methodology/approach

A literature review resulted in a number of factors potentially influencing the institutionalization process. These factors were attributed to three main theoretical areas and four different levels of analysis, using institutional theory as a guiding framework. The theoretical areas and analysis levels, were proposed to be mutually interdependent, and were compiled in a theoretical framework, illustrated in a model.

Findings

The theoretical framework includes three main areas: organizational structure, social capital, and perceptions of the profession; and four levels of analysis: the societal, the organizational field, the organizational and the individual levels.

Originality/value

This paper contributes to the study of institutionalization of communication management in organizations by providing a theoretical framework, which can be used to further investigate the development of the communication function and the role of communication executives and communication managers in organizations. By conceptualizing institutionalization of communication management as a process, and exploring and defining the important elements that influence and regulate this process, an important theoretical contribution to the field is made.

Details

Corporate Communications: An International Journal, vol. 17 no. 2
Type: Research Article
ISSN: 1356-3289

Keywords

1 – 10 of over 10000