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Article
Publication date: 9 April 2021

Herman Aksom

Although drawing from neoinstitutional theoretical apparatus and ontology, management fashion theory is understood as a theory that explains the transitory nature of popular ideas…

Abstract

Purpose

Although drawing from neoinstitutional theoretical apparatus and ontology, management fashion theory is understood as a theory that explains the transitory nature of popular ideas and practices while institutional theory explains their stabilization, persistence and further institutionalization. In a nutshell, it seems that being opposed to each other, these two theories describe and predict different, incommensurable diffusion trajectories and organizational behaviour patterns. The purpose of this paper is to unify these two competing perspectives.

Design/methodology/approach

This paper makes an attempt toward further unification of management fashion theory with new institutionalism by offering an alternative understanding and conceptualization of institutional change and deinstitutionalization and by distinguishing emerging concepts from already popular fashions.

Findings

Most emerging concepts never achieve popularity and disappear while few of them achieve massive media attention and diffuse widely becoming new management fashions. Once these concepts have achieved a wide popularity institutional forces would favor them and lead to further institutionalization. Institutional change is understood not as a deinstitutionalization of existing management fashion in terms of erosion, discontinuity or disappearance but as a decline in its media coverage while media attention focuses on new fashionable concept. The former management fashion gets institutionalized, institutional change occurs in terms of shifting attention toward new fashion and diffusion and institutionalization cycle restarts. Institutional prediction of isomorphism and institutionalization as irreversible tendencies thus can be unified with MF prediction about the bell-shaped curves in fashions’ popularity. Therefore, postulates and predictions of management fashion theory can be derived from new institutionalism and vice versa.

Practical implications

The paper aims to cover, generalize and explain different trajectories of various management and organizational concepts, deducing theoretical propositions from both institutional theory and management fashion theory. Theoretical and methodological ideas offered in this paper can be helpful in future research on management fashions and diffusion. Studies on the evolution of management concept can benefit from proposed categorization and causal relationships between different stages of the life cycle.

Originality/value

Unifying seemingly conflicting and disparate perspectives and views allows making organization theory more coherent in terms of both explanatory power and ontological commensurability. Following other mature sciences, we share the same notion of progress, namely, the aim of achieving unification and demonstrating that different organizational theories still describe the same reality.

Details

International Journal of Organizational Analysis, vol. 30 no. 2
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 14 September 2012

Harun Harun, Karen Van Peursem and Ian Eggleton

The purpose of this paper is to evaluate the institutionalization of an accrual accounting system in the Indonesian public sector.

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Abstract

Purpose

The purpose of this paper is to evaluate the institutionalization of an accrual accounting system in the Indonesian public sector.

Design/methodology/approach

The authors undertake a case study to gain insights relating to the critical features of the institutionalization process of the accrual accounting system (AAS) in one Indonesian public sector municipality. The data are drawn from official documents of the Indonesian Government and from publicly available information about the accrual adoption processes. The authors also interviewed key actors who were involved in the accrual accounting policy formulation, standards development and implementation. The data under investigation cover the period from 1983 to 2010.

Findings

The IPM of Dambrin, Lambert and Sponem is employed to evaluate the process by which an AAS was idealized, standardized, implemented and used in one Indonesian municipality. Scott's pillars of legitimization also inform rationales behind practice. This study reveals how the decision of the Indonesian Government to adopt accrual accounting in 2003 was part of greater political and economic reforms following the financial and political crisis that occurred in 1998. Idealized in the early 1980s by technocrats in the Ministry of Finance, accrual accounting practices were deferred and then enabled by a series of national political events. Their ultimate internalization into our municipality was led by new legislation but also influenced by the habits and histories of the Indonesian local context and was as a result decoupled in many respects from ideals, discourses and techniques established for it.

Research limitations/implications

The findings should be understood in the economic, social and historical context of Indonesia. Findings offered here may differ from other applications due to the nature of the economic, social and political contexts.

Originality/value

Uniquely employing the IPM model, and drawing from a context which has undergone significant political change but which has benefitted from little research, this study contributes to an understanding of the institutionalization and legitimization process of an accrual accounting system in an emerging‐economy public sector. Findings demonstrate how notions of politics and power inform the complexity of institutionalization in this unique political‐economic environment.

Details

Journal of Accounting & Organizational Change, vol. 8 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 10 November 2021

Herman Aksom

The purpose of this paper is to offer a new analysis and understanding of the notion of deinstitutionalization. Deinstitutionalization of taken-for-granted practices as a natural…

Abstract

Purpose

The purpose of this paper is to offer a new analysis and understanding of the notion of deinstitutionalization. Deinstitutionalization of taken-for-granted practices as a natural consequence of ever-increasing entropy seems to directly contradict the major institutional thesis, namely, that over time isomorphic forces increase and, as a result, possibilities for deinstitutionalization decrease culminating in the impossibility of abandoning in highly institutionalized fields.

Design/methodology/approach

This paper is conceptual in nature. Oliver’s 1992 paper on deinstitutionalization is taken as a key text on the subject and as a starting point for building an alternative theory of deinstitutionalization. More broadly, institutional theory and organizational literature on diffusion/adoption are reviewed and synthesized.

Findings

The authors argue that possibilities for deinstitutionalization have been overestimated in institutional literature and offer a revisited account of deinstitutionalization vs institutional isomorphism and institutionalized vs highly diffusing-but-not-institutionalized practices. A freedom for choice between alternative practices exists during the pre-institutional stage but not when the field is already institutionalized. In contrast, institutionalized, taken-for-granted practices are immutable to any sort of functional and political pressures and they use to persist even when no technical value remains, thus deinstitutionalization on the basis of a functional dissatisfaction seems to be a paradox.

Research limitations/implications

By revisiting the nature and patterns of deinstitutionalization, the paper offers a better conceptual classification and understanding of how organizations adopt, maintain and abandon organizational ideas and practices. An important task of this paper is to reduce the scope of application of deinstitutionalization theory to make it more focused and self-consistent. There is, however, still not enough volume of studies on institutional factors of practices’ abandonment in institutional literature. The authors, therefore, acknowledge that more studies are needed to further improve both the former deinstitutionalization theory and the framework.

Originality/value

The authors offer a solution to this theoretical inconsistency by distinguishing between truly institutionalized practices and currently popular practices (highly diffused but non-institutionalized). It is only the latter that are subject to the norms of progress that allow abandoning and replacing existing organizational activities. Deinstitutionalization theory is, thus can be applied to popular practices that are subject to reevaluation, abandonment and replacement with new optimal practices while institutions are immutable to these norms of progress. Institutions are immutable to deinstitutionalization and the deinstitutionalization of optimal practices is subject to the logic of isomorphic convergence in organizational fields. Finally, the authors revisit a traditional two-stage institutional diffusion model to explain the possibility and likelihood of abandonment during different stages of institutionalization.

Details

International Journal of Organizational Analysis, vol. 31 no. 5
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 2 February 2010

Friederike Schultz and Stefan Wehmeier

The purpose of the paper is to develop a new framework depicting the incorporation of concepts such as corporate social responsibility (CSR) within corporate communication as a…

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Abstract

Purpose

The purpose of the paper is to develop a new framework depicting the incorporation of concepts such as corporate social responsibility (CSR) within corporate communication as a process that called “institutionalization by translation”. The paper aims to develop a micro‐meso‐macro‐perspective to analyze why and how organizations institutionalize CSR with which effects.

Design/methodology/approach

The paper brings together institutional, sensemaking and communication theories. The paper builds on neo‐institutionalism to frame the external conditions that foster or hinder the institutionalization of CSR on the macro‐ and meso‐level. And the paper uses sensemaking and communication theories to describe this process on the meso‐ and micro‐level. The paper illustrates the analysis by describing the CSR strategies of a large European energy company.

Findings

CSR can be regarded as an empty concept that is based on moral communication and filled with different meanings. The analysis describes how CSR is internally translated (moralization and amoralization), which communication strategies are developed here (symbolic, dialogic, etc.) and that CSR communications are publicly negotiated. The analysis shows that the institutionalization of CSR bears not only opportunities, but also risks for corporations and can, therefore, be described as a “downward spirale of legitimacy and upward spiral of CSR institutionalization”. Finally, alternative ways of coping with external demands are developed (“management by hypocrisis” and “defaulted communication”).

Practical implications

The paper shows risk and explains more effective ways of building organizational legitimacy.

Originality/value

The originality lays in the macro‐meso‐micro‐perspective on the institutionalization of CSR. It allows the description of this process and its effects from the background of constraints and sensemaking and offers a new perspective on organizational legitimacy building.

Details

Corporate Communications: An International Journal, vol. 15 no. 1
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 12 February 2024

Zeeshan Mahmood, Zlatinka N. Blaber and Majid Khan

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Abstract

Purpose

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Design/methodology/approach

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

Findings

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

Practical implications

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Social implications

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Originality/value

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Book part
Publication date: 21 June 2011

Christopher G. Worley

Purpose – This chapter explores the use of evolutionary and institutionalization models to understand the progression of sustainability in organizations and their contribution to…

Abstract

Purpose – This chapter explores the use of evolutionary and institutionalization models to understand the progression of sustainability in organizations and their contribution to sustainable effectiveness. It describes the evolution of Gap, Inc.'s sustainability approach, its increasingly central role in the organization's strategy and design, and the methods it is using to institutionalize this critical change.

Design – The chapter describes alternative models of sustainability evolution and change institutionalization, and then applies the concepts in those models to understand Gap, Inc.'s sustainability journey.

Findings – The models of sustainability evolution and change institutionalization provide different but complimentary views on the extent to which sustainability is embedded in Gap, Inc.'s organization. These models can be a useful tool for assessing progress and recommending actions to increase the institutionalization of sustainability strategies and initiatives.

Originality and value – The findings of this chapter will help senior executives with responsibility for sustainability implementation. In addition to providing indicators for assessment of progress, findings of sustainability's institutionalization should prove helpful in predicting achievement of sustainable effectiveness.

Details

Organizing for Sustainability
Type: Book
ISBN: 978-0-85724-557-1

Keywords

Book part
Publication date: 28 July 2014

Lars Rademacher and Nadine Remus

The antecedents and typical stages of development of corporate social responsibility (CSR) programs in a given organization or type of organization have been of minor interest in…

Abstract

Purpose

The antecedents and typical stages of development of corporate social responsibility (CSR) programs in a given organization or type of organization have been of minor interest in CSR research. Contrary to that the chapter argues that CSR communication strategies need to take the genesis and drivers of CSR institutionalization into account.

Methodology/approach

The chapter develops a complex set of interrelated drivers for CSR institutionalization from a literature review – among them leadership styles and management fashion. The chapter further discusses the influence of leadership styles and management fashions on CSR institutionalization and focuses on the diffusion of management concepts along a management fashion cycle. It then refers to executive trainers as the key facilitator and promoter of new business concepts and presents data from a first online-survey among German speaking management trainers.

Findings

The chapter clears manager’s role in institutionalization of CSR by contextualizing their behavior in a portfolio of performance indicators. From a management fashion perspective the various forms of explicit and implicit CSR are linked to management styles.

Practical implications

The chapter lays ground for further research of CSR institutionalization and integration into business strategy by providing a conceptualization of CSR drivers and settings that relate to a given organization. As such it is designed as groundwork for a yet to develop CSR scorecard.

Originality/value

The connection between organizational type, organizational environment, leadership behavior, and the chosen CSR approach of a corporation is usually overseen. The chapter aims to uncover this connection.

Details

Communicating Corporate Social Responsibility: Perspectives and Practice
Type: Book
ISBN: 978-1-78350-796-2

Keywords

Book part
Publication date: 12 January 2021

Arthur Gautier, Anne-Claire Pache, Imran Chowdhury and Marion Ligonie

This paper seeks to understand how new practices that challenge established norms and values become institutionalized by studying the development of corporate philanthropy in…

Abstract

This paper seeks to understand how new practices that challenge established norms and values become institutionalized by studying the development of corporate philanthropy in France over three decades (1979–2011). Our inductive qualitative study uncovers the processes that enable actors at both field- and organizational-levels to enhance a new practice’s internal and external legitimacy, ultimately leading to its institutionalization. In particular, we identify the central role of a community of practice as a bridge between the field-level, purposive interventions (theorizing, influencing policy) of an institutional entrepreneur and the organizational-level, emergent interventions (mobilizing, embedding) of frontline practitioners experimenting with the new divergent practice, thereby enabling its legitimation and, ultimately, its institutionalization. As such, our findings contribute to refining our understanding of institutionalization processes as inherently distributed and to uncovering communities of practice as the missing link between “heroic” entrepreneurs’ interventions and the hidden work of frontline practitioners implementing the new practice.

Details

On Practice and Institution: New Empirical Directions
Type: Book
ISBN: 978-1-80043-416-5

Keywords

Book part
Publication date: 16 October 2003

Song Yang

Because job training is so consequential for the success of individual workers, firms, and national economies, understanding the determinants of training differentials is crucial…

Abstract

Because job training is so consequential for the success of individual workers, firms, and national economies, understanding the determinants of training differentials is crucial. This study investigates whether PT (professional/technical) workers receive more training than do manual workers and how the training gap varies under different organizational contexts. I contend that the occupational impact on job training is contingent upon organization bureaucratization and institutionalization. Using the 1996 National Organizational Survey, I find that PT core organizations are more likely to supply formal training to their PT core workers than are manual core organizations to manual core workers. The gap in obtaining formal training between PT core workers and manual core workers expanded when I compared highly bureaucratized PT core organizations with highly bureaucratized manual core organizations. PT core organizations also invested much more money in the training of PT core workers than manual core organizations did to manual core workers, provided that the comparison was among organizations with high levels of bureaucratization or low levels of institutionalization. I conclude that researchers need to investigate organizational contexts to fully explain training differentials among workers.

Details

The Sociology of Job Training
Type: Book
ISBN: 978-0-76230-886-6

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…

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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

11 – 20 of over 10000