Search results for "Institutional theory"
showing 10 items of 59 documents
An institutional perspective on corruption in transition economies
2017
Submitted version (preprint). This is the pre-peer reviewed version of the following article: Alon, A. & Hageman, A. (2017). An institutional perspective on corruption in transition economies. Corporate governance: An International Review, 25(3), 155-166, which has been published in final form at https://doi.org/10.1111/corg.12199. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. Manuscript Type: Empirical Research Question/Issue: Companies operating in transition economies encounter a broad range of potential challenges. In the area of tax, firms make direct tax payments but may also encounter unofficial t…
Adoption and use of work-life initiatives: Looking at the influence of institutional pressures and gender
2015
Under the lens of Institutional Theory, this paper examines how coercive, normative and mimetic pressures on employers encourage the adoption and use of work-life balance. Analyzing a sample of Spanish private firms, we find that the diffusion of work-life practices may be explained as an isomorphic process in which particular normative pressure significantly influences the adoption and use of work-life programs, while mimetic pressures only affect the level of use. Interestingly, the presence of women in organizations is found to be relevant to the adoption and use of work-life benefits only when this presence refers to managerial positions.
Why adopt ISO 9001 certification in hospitals? A case study of external triggers and sensemaking in an emergency department in Norway
2017
Abstract Background Certification and accreditation are widely used to achieve quality and safety in health care but are also questioned regarding their assumed effects. This is a challenge for policymakers and managers, since adoption of these regimes can have a circumstantial impact upon organizations. This study’s aim was to explore how external conditions catalyzed and triggered organizational change and internal sensemaking processes as part of an ISO 9001 certification process. Methods The study applied an explanatory single-case design, using a narrative approach, to retrospectively follow a sensemaking process in an emergency department in a Norwegian hospital undergoing ISO 9001 ce…
Global trends in a fragile context : public–nonpublic collaboration, service delivery and social innovation
2020
PurposeThis study aims to enhance the understanding of the nature of collaboration between public and nonpublic actors in delivering social services and achieving social innovation in a fragile context, with an emphasis on the role of civil society organisations (CSOs). The paper focuses on Bosnia and Herzegovina, a Southeastern European country which has faced a turbulent post-conflict transition and experienced challenges in its social welfare policy and practice.Design/methodology/approachThis study uses institutional theory, particularly new institutionalism and institutional networking, as a lens through which to understand public and nonpublic collaboration and social innovation withi…
The Role of Institutions in the Migration of Corporate Governance Practice into Emerging Economies The Case of Africa
2016
This study examines the role of institutional environment in influencing the migration of corporate governance best practice into 22 emerging African economies. Using a unique and comprehensive sample hand-collected sample of 202 IPO firms from across the continent we adopt a novel institutional logics perspective in studying the diffusion of CEO salary disclosure – a central element of corporate transparency. Our findings reveal that the adoption of CEO salary disclosure by firms is more likely in more homogenous informal institutional contexts. Complementarities arising from disclosure originating from an Anglo-American shareholder value governance framework and indigenous formal institut…
An institutional analysis of the implication of the MAS change process for the evolution of SMSC efficiency
2009
El objetivo general de este trabajo es conocer la relación existente entre el proceso de cambio de un Sistema de Contabilidad de Gestión (SCG) en las pequeñas y medianas empresas (PYME) y el éxito que genera dicho cambio. El éxito del cambio del SCG se va a medir a través de dos indicadores. El primer indicador, el éxito interno, medirá la distancia que existe entre las expectativas (qué se esperaba) de las nuevas técnicas de gestión implantadas y las realidades (qué son). El segundo indicador, el éxito externo, medirá la variación en el nivel de eficiencia relativa de la empresa dentro de su sector. La hipótesis básica de este estudio, plantea que el proceso de cambio puede explicar el niv…
Contours of diffusion of electronic data interchange in Finland
1998
Abstract Electronic Data Interchange (EDI)—despite its basic simplicity—forms a complex and inter-organizational innovation. This necessitates multiple points of observation and the use of multiple theoretical frames in accounting EDI diffusion processes. Based on field study data we deliver a multi-level account of EDI diffusion in Finland. The study clarifies how factors located on three levels of analysis can be applied to understand the unfolding of EDI adoption in different organizational constellations, here called diffusion patterns. We examine three families of diffusion patterns: local dyadic patterns; industry-wide networks; and national initiatives. Overall we discern five distin…
The institutional pillars of management accounting function
2009
PurposeThe purpose of this paper is to theorize the institutional pillars of management accounting function.Design/methodology/approachThe paper adopts a comparative case study approach.FindingsInstitutional pillars of management accounting are explored on the basis of two longitudinal case studies. Competitive/economic forces and three analytical elements of institutional theory are composing institutions: regulative, normative and cultural‐cognitive pillars. Each element is important, and all of them may work in combination, but they operate through distinctive mechanisms and processes. This paper illustrates how they provide the basis for compliance, order and the legitimacy of not the w…
Resistance to Change in the Corporate Elite
2017
In this empirical study, we investigate the variation in firms’ response to institutional pressure for gender-balanced boards, focusing specifically on the preservation of prevailing practices of director selection and its impact on the representation of women on the board of directors. Using 8 years of data from publicly listed Nordic corporations, we show societal pressure to be one of the determinants of female directorship. Moreover, in some corporations, the director selection process may work to maintain “a traditional type of board”. In such boards, demographic diversity among male members appears to be associated with a lower share of female directors, although we cannot establish w…
Institutional individualism and institutional change: the search for a middle way mode of explanation
2001
After noting the lack of enthusiasm of several well-known scholars concerning the adoption of both methodological holism and methodological individualism in its several versions, this paper shows that institutional individualism is a different mode of explanation from both of these and also that it is not the same thing as the so-called Popperian programme of situational analysis. Institutional individualism is a mode of explanation that yields non-systemic and non-reductionist explanations at the same time as it allows for the incorporation into economic theories and models of the many formal and informal institutional aspects surrounding all human interactions, whether these interactions …