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Article
Publication date: 2 March 2023

Sudhanshu Shekhar

Organization studies in India has largely remained insular to the writings of Indian scholars in parent disciplines such as sociology. The lack of engagement with Indian…

Abstract

Purpose

Organization studies in India has largely remained insular to the writings of Indian scholars in parent disciplines such as sociology. The lack of engagement with Indian sociological works has promoted excessive dependence on Euro–American theory. It has further hindered the development of indigenous theories. This paper aims to argue that engagement with the writings of classical and contemporary Indian sociologists can resolve this issue.

Design/methodology/approach

The paper delineates the contribution of Indian sociologists to organizational or sociological institutionalism. It focuses specifically on the contribution of these scholars concerning two subtopics: conceptualization of institutions and fields, and the dynamics of institutional change.

Findings

The paper draws upon the work of Indian sociologists to develop a concept of ecological field. It further delves into the dynamic interplay between ideas and institutional change. More precisely, it draws attention to the role of actors and mechanisms that produce ideas.

Originality/value

Future studies can leverage the contribution of Indian scholars to explicate, elaborate and develop creative theories of organizational institutionalism. Such cumulative efforts can help in building an Indian tradition of organizational institutionalism.

Details

International Journal of Organizational Analysis, vol. 32 no. 1
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 19 September 2023

Charles D.T. Macaulay and Sarah Woulfin

The purpose of this study is to explore the plurality of logics composing an organizational field and how that plurality affects a sport governing body's (SGB) sense of self. The…

Abstract

Purpose

The purpose of this study is to explore the plurality of logics composing an organizational field and how that plurality affects a sport governing body's (SGB) sense of self. The authors sought to determine what logics exist in a specific field and how they interact according to Kraatz and Block's (2017) types of organizational responses. Finally, the authors explore how an organization's responses affect organizational outcomes.

Design/methodology/approach

The authors analyzed 476 unique organizational web pages and documents and 293 news media articles from four news outlets. The authors conduct a content analysis informed by Gioia et al.’s (2013) method to explore the website data to understand the logics of the field. The authors analyze the media articles for media accounts of events and determine how logics inform an SGB's actions (Cocchairella and Edwards, 2020).

Findings

The authors find institutional plurality leads to a fractured organizational sense of self, resulting in poor outcomes. The authors' findings suggest Kraatz and Block's (2017) as well as other previously theorized strategies do not lead to an organization reconciling competing logics. Rather, the strategies employed led to outcomes harming the organization's legitimacy and financial well-being.

Originality/value

There are several calls within the broader management field and the sport management field to address institutional plurality (Kraatz and Block, 2017; Robertson et al., 2022). Unlike previous research studies, this study finds detrimental effects of plurality on an organization. The authors discuss the strength of the strategies employed and why the strategies failed.

Details

Sport, Business and Management: An International Journal, vol. 13 no. 6
Type: Research Article
ISSN: 2042-678X

Keywords

Article
Publication date: 26 January 2023

Loai Ali Zeenalabden Ali Alsaid and Charles Anyeng Ambilichu

This study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Social implications

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.

Originality/value

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.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 1
Type: Research Article
ISSN: 2042-1168

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

Article
Publication date: 5 May 2023

Yann Truong

An important but neglected area of investigation in digital entrepreneurship is the combined role of both core and peripheral members of an emerging technological field in shaping…

Abstract

Purpose

An important but neglected area of investigation in digital entrepreneurship is the combined role of both core and peripheral members of an emerging technological field in shaping the symbolic and social boundaries of the field. This is a serious gap as both categories of members play a distinct role in expanding the pool of resources of the field. I address this gap by exploring how membership category is related to funding decisions in the emerging field of artificial intelligence (AI).

Design/methodology/approach

The first quantitative study involved a sample of 1,315 AI-based startups which were founded in the period of 2011–2018 in the United States. In the second qualitative study, the author interviewed 32 members of the field (core members, peripheral members and investors) to define the boundaries of their respective role in shaping the social boundaries of the AI field.

Findings

The author finds that core members in the newly founded field of AI were more successful at attracting funding from investors than peripheral members and that size of the founding team, number of lead investors, number of patents and CEO approval were positively related to funding. In the second qualitative study, the author interviewed 30 members of the field (core members, peripheral members and investors) to define their respective role in shaping the social boundaries of the AI field.

Research limitations/implications

This study is one of the first to build on the growing literature in emerging organizational fields to bring empirical evidence that investors adapt their funding strategy to membership categories (core and peripheral members) of a new technological field in their resource allocation decisions. Furthermore, I find that core and peripheral members claim distinct roles in their participation and contribution to the field in terms of technological developments, and that although core members attract more resources than peripheral members, both actors play a significant role in expanding the field’s social boundaries.

Practical implications

Core AI entrepreneurs who wish to attract funding may consider operating in fewer categories in order to be perceived as core members of the field, and thus focus their activities and limited resources to build internal AI capabilities. Entrepreneurs may invest early in filing a patent to signal their in-house AI capabilities to investors.

Social implications

The social boundaries of an emerging technological field are shaped by a multitude of actors and not only the core members of the field. The author should pay attention to the role of each category of actors and build on their contributions to expand a promising field.

Originality/value

This paper is among the first to build on the growing literature in emerging organizational fields to study the resource acquisition strategies of entrepreneurs in a newly establishing technological field.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 30 no. 2/3
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 16 April 2024

Ihor Rudko, Aysan Bashirpour Bonab, Maria Fedele and Anna Vittoria Formisano

This study, a theoretical article, aims to introduce new institutionalism as a framework through which business and management researchers can explore the significance of…

Abstract

Purpose

This study, a theoretical article, aims to introduce new institutionalism as a framework through which business and management researchers can explore the significance of artificial intelligence (AI) in organizations. Although the new institutional theory is a fully established research program, the neo-institutional literature on AI is almost non-existent. There is, therefore, a need to develop a deeper understanding of AI as both the product of institutional forces and as an institutional force in its own right.

Design/methodology/approach

The authors follow the top-down approach. Accordingly, the authors first briefly describe the new institutionalism, trace its historical development and introduce its fundamental concepts: institutional legitimacy, environment and isomorphism. Then, the authors use those as the basis for the queries to perform a scoping review on the institutional role of AI in organizations.

Findings

The findings reveal that a comprehensive theory on AI is largely absent from business and management literature. The new institutionalism is only one of many possible theoretical perspectives (both contextually novel and insightful) from which researchers can study AI in organizational settings.

Originality/value

The authors use the insights from new institutionalism to illustrate how a particular social theory can fit into the larger theoretical framework for AI in organizations. The authors also formulate four broad research questions to guide researchers interested in studying the institutional significance of AI. Finally, the authors include a section providing concrete examples of how to study AI-related institutional dynamics in business and management.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Open Access
Article
Publication date: 16 November 2023

Kari Sippola, Jukka Pellinen, Antti Rautiainen, Toni Mättö and Vesa Voutilainen

This study aims to explore the formation of municipal risk management (RM) and the reasons for the differences of RM practices between the seven biggest cities in Finland.

Abstract

Purpose

This study aims to explore the formation of municipal risk management (RM) and the reasons for the differences of RM practices between the seven biggest cities in Finland.

Design/methodology/approach

The empirical data of this comparative qualitative case study comprises 33 interviews conducted with municipal managers. Supplementary material includes documentary material on municipal rules governing RM as well as annual reports and risk tools used in the municipalities.

Findings

This study found differences in cities with respect to when, how and why RM practices had evolved. The results indicate that differences in RM practices and development paths between cities are largely explained by the differences in the original reason to initiate RM, time span since its introduction, professional and educational backgrounds of risk managers, local risk events and accounting infrastructure such as RM tools developed in a city. These findings also suggest that even within the same municipality, different functions can be at different phases regarding RM.

Originality/value

This study reports on RM as a new form of accounting in the field of Finnish municipalities. This highlights how fairly uniform considerations at the field level lead to variation in the elaboration of RM practices at the municipal level. The study finds that different paths in the development of local RM involve iterative evolution between the phases of emergence, largely explained by contextual differences. This study contributes to understanding the emergence of new accounting forms in a municipal RM context.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 5 February 2024

Swati Chaudhary, Aditi Gupta, Apoorva A., Ranjan Chaudhuri, Vijay Pereira, Sheshadri Chatterjee and Sumana Chaudhuri

This paper aims to examine the evolution of organizational identification (OI) research over the past five decades and its journey through various lenses, such as the…

Abstract

Purpose

This paper aims to examine the evolution of organizational identification (OI) research over the past five decades and its journey through various lenses, such as the collaborative network of authors, organizations and countries. The conceptual and intellectual structure of the construct is analysed via keywords and co-citation pattern mapping.

Design/methodology/approach

OI research is rising in popularity, with 118 papers published in 2019, 168 papers in 2020 and 15 publications till February 2021 in the Scopus database. The Scopus database is used to retrieve 55 years of OI studies published between 1965 and 2021. The free bibliometric tools Biblioshiny and VOSviewer are used to analyse 1,034 journal papers.

Findings

The result showed that R. Van Dick is the most influential author and the USA is the most involved country in OI research. As per the findings, the Journal of Organizational Behaviour published most of OI research and “corporate social responsibility” and “organizational commitment” seem to be the most used keywords alongside OI.

Research limitations/implications

This study will be highly beneficial to OI researchers making their understanding about the construct better. It will also encourage social psychologists to understand the construct utility in workplace social welfare programmes. The research could also help governments and funding bodies to evaluate grant requests. Furthermore, researchers from countries with the lowest proportion of OI studies would be encouraged to spend more time and effort in this area. It will offer insight into international marketing and how individuals and stakeholders perceive and connect with an organization globally.

Originality/value

To the best of the authors’ knowledge, this study is one of the important research studies carried out in the domain of OI in the international context. This is also one of the few studies which is spread out across different disciplinary areas including international marketing and management. The success of this paper can open avenues and influence future researchers to study in the OI and related cross-disciplinary areas of international management.

Details

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

Keywords

Article
Publication date: 27 April 2023

Nizar Mohammad Alsharari

This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This…

1043

Abstract

Purpose

This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This explication occurs within a context that is characterized by organization restructuring and corporate strategy changes within Jordan Customs Organization (JCO).

Design/methodology/approach

This paper uses a qualitative research approach and presents an interpretive case study of the JCO public sector organization. To collect data, it uses methodological triangulation, which includes interviews, historical and statistical analyses, documents and archival records. It is informed by the theoretical lens of configurational theory and strategic typologies to interpret the influences of organizational change configurations on SMA as it relates to the interplay of strategy, structure and restructuring.

Findings

The study findings agree with the related literature that SMA practices have developed management accounting from important operational transactions to gain a more strategic orientation through integrating customers, human resources, processes and financial departments. This paper concludes that specific SMA techniques have been used for strategizing by organizations in the public sector, providing a valuable counterpoint to the private sector adaptation that has dominated SMA research. This study finds that organizational restructuring has also contributed to decentralization and delegation, which has led to the distribution of tasks and specialization in accounting departments. It also concludes that SMA may facilitate or delay organizational change configurations in JCO. SMA can play a significant role in ensuring that the institution learns in response to organizational changes. On the contrary, this paper also concludes that organizational practices led to changes in SMA rules and routines.

Research limitations/implications

A general criticism of case-study methods is that they lack rigor and provide little basis for generalization. First, case studies tend to be specific and individual, posing significant issues regarding generalization. Therefore, several comparative case studies involving various organizations should be conducted to ascertain if these practices have become more commonplace, especially in the public sector. Second, considering the nature of a government entity and the sensitivity of the information that required confidentiality, certain strategizing imperatives could not be directly examined, such as meetings between top management to make important decisions of strategic significance. This paper has important implications because it highlights the shortcomings of a supercilious singular relationship between strategic choices and the design of SMA practices.

Originality/value

This paper contributes to the growing literature by focusing on the relationship between SMA and three organizational change configurations: strategy, structure and restructuring. This paper is informed by the configuration theory perspective commonly used in accounting research. The empirical evidence in this study is provided in an SMA field, where empirical research is needed to be comparable with traditional accounting practices.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 31 October 2023

Betül Balkan Akan

This paper aims to analyze the publication structure of academic research on organizational creativity between 1975 and 2022.

Abstract

Purpose

This paper aims to analyze the publication structure of academic research on organizational creativity between 1975 and 2022.

Design/methodology/approach

Bibliographic data on organizational creativity are extracted from the Scopus database and then analyzed through VOSviewer and R Statistical Software.

Findings

This paper analyzes 416 publications on organizational creativity from 1975 to 2022. Accordingly, the study identifies the most productive countries, universities, authors, journals and prolific organizational creativity publications. Also, the study uses VOSviewer and R Statistical Software Bibliometrix Package to visualize the mapping based on co-citation, bibliographic coupling and co-occurrence of keywords.

Originality/value

The study’s main contribution is that it provides an overview of the trends and trajectories of organizational creativity, which may help researchers and practitioners comprehend the trends and future research directions.

Details

International Journal of Innovation Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-2223

Keywords

1 – 10 of over 8000