Search results for "Institution"
showing 10 items of 1168 documents
Dynamics and Limits of Regulatory Privatization: Reorganizing audit oversight in Russia
2019
Accounting and auditing are often cited as key sites where business regulation has been privatized, globalized and neoliberalized. Yet, these sites have also undergone a legitimacy crisis in recent years, marked by a shift from self-regulation to increased public oversight. This paper investigates these developments by reference to the evolution of a public/private audit oversight regime (audit of the auditors) in Russia. We show how, in the early stages of post-Soviet reforms, old state-administered forms of financial oversight were replaced with market-oriented arrangements (peer reviews) offered by newly founded private professional accountancy associations as a service to their members.…
Employees' motivational orientation and well‐being at work
2004
This study utilises a person‐oriented view to examine what kind of motivational orientations employees have, and how they contribute to their well‐being. Two separate studies were carried out. A total of 286 white‐collar workers employed in a public sector educational institution in a middle‐sized town in Central Finland participated in the first study (116 men and 170 women). All the participants filled in Little's Personal Project Analysis and burnout inventory, a work ability index, Beck's Depression and Diener's Satisfaction with life scales. Analysis of the results found four motivational orientations, work‐, self‐, hobby‐ and health‐orientations among the employees. The work‐orientati…
Rule Enactment in a Pan-European Labour Market: Transnational Posted Work in the German Construction Sector
2014
This article analyses the micro-level rule enactment of the posting of workers framework in the German construction sector. I examine how actors draw on different power resources in order to influence policies without formal negotiation within transnational workspaces and thereby initiate institutional change. Drawing on interviews with posted workers, managers, unionists, works councillors and labour inspectors I show how transnational subcontracting allows the emergence of different regulatory spaces at national and workplace level. The article concludes that the informal renegotiation of employment relations in transnational workspaces is likely to destabilize the posting framework negot…
Distance and coupling: analyzing the pressures of accounting change in a city
2008
PurposeThe purpose of this paper is to analyze the accounting performance measurement (PM) change process in a Finnish city.Design/methodology/approachInterpretive case study. Data consisted of 16 semi‐structured interviews. Analysis was based on institutional theory, particularly on “new institutional sociology” (NIS) studies.FindingsBudgeting and accounting PM became coupled into action when various intertwined (mostly institutional) pressures affecting change converged. Perceived crises were found to accelerate accounting change by deinstitutionalization, i.e. by breaking (drastically) existing routines and myths. Further, accounting rules and routines changed somewhat independently. Fur…
Organizational change in higher education in Colombia: Perspectives and challenges
2020
[ES] Este artículo presenta, de un lado, una perspectiva de las principales transformaciones y retos de la educación superior en Colombia y, de otro, los cambios organizativos que, en el marco de dichos retos, vienen desarrollando las instituciones de educación superior, así como un panorama frente a las estructuras administrativas y el perfil de formación de sus dirigentes. Para ello se desarrolló un análisis teórico y un estudio empírico que consistió en el diseño, validación y aplicación de un cuestionario a directores de programas del campo de la educación física en el país. Los resultados del análisis teórico dan cuenta de la evolución histórica de la educación superior en diversos mom…
Cash pooling: An organizational response to institutional complexity
2020
The paper aims to explain how new cash management practices can be used to address institutional complexity in Multinational Enterprises (MNEs) and which are the effects on the organizational form....
Institutionalization of technology transfer organizations in Chinese universities
2015
There is a lack of in-depth studies on how technology transfer organizations (TTOs) are organized and developed. This paper examines the evolution/institutionalization of TTOs in Tsinghua University (TU), as a microcosm of the development of TTOs in Chinese universities. It explores two issues in particular: what kinds of TTOs have been developed in TU and why some organizational forms become more institutionalised than others. In so doing, an analytical framework is developed by synthesizing the literature on organizational innovation and institutionalization. The analysis is based on extensive review of academic literature and policy documents, as well as on face-to-face interviews with p…
Towards a novel conceptual framework for understanding mergers in higher education
2015
ABSTRACTThis paper tries to develop a conceptual framework for a comprehensive understanding of the merger process, which is regarded as a matter of institutionalization of organizational innovation. In the framework, a number of factors affecting merger process or institutionalization of merger are identified, such as those related to environmental issues, economic benefits, institutional compatibility and human agency. The framework hopefully narrows our knowledge gap on theorizing innovation process, in general, and university merger, in particular. It also has a potential to better assist decision-makers and managers in planning and implementing university mergers.
Survey on awareness and preference of ceramic bracket debonding techniques among orthodontists
2020
Background The objectives of this study was to evaluate the awareness of different ceramic bracket debonding techniques among orthodontists in the USA and the most commonly used debonding technique for ceramic bracket removal. Material and methods A survey on preference for debonding and awareness of debonding techniques was emailed to 2,227 members of the American Association of Orthodontists (AAO). Results 119 orthodontists completed the survey. 111 responses were included in the study analysis of ceramic bracket users. The most common technique used was mechanical debonding. 86.5% used a specially designed bracket removing plier from the manufacturer. Overall, there were 59.5% of surveye…
Ecosystem services mapping and assessment for policy- and decision-making : Lessons learned from a comparative analysis of European case studies
2020
This paper analyses and compares a set of case studies on ecosystem services (ES) mapping and assessment with the purpose of formulating lessons learned and recommendations. Fourteen case studies were selected during the EU Horizon 2020 “Coordination and Support Action” ESMERALDA to represent different policy- and decision-making processes throughout the European Union, across a wide range of themes, biomes and scales. The analysis is based on a framework that addresses the key steps of an ES mapping and assessment process, namely policy questions, stakeholder identification and involvement, application of mapping and assessment methods, dissemination and communication and implementation. T…