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Rationality, institutions and decision making: Reflections on March and Olsen's rediscovering institutions

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  • Mouritsen, Jan

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  • Mouritsen, Jan, 1994. "Rationality, institutions and decision making: Reflections on March and Olsen's rediscovering institutions," Accounting, Organizations and Society, Elsevier, vol. 19(2), pages 193-211, February.
    • Handle: RePEc:eee:aosoci:v:19:y:1994:i:2:p:193-211
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    Cited by:

    1. Heng, Michael S.H. & Newman, Mike, 2001. "Beyond the espoused goals of IS/IT strategy planning," Serie Research Memoranda 0011, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    2. Stephanos Avakian & Marianna Fotaki, 2024. "Accounting for Failure Through Morality: The IMF’s Involvement in (Mis)managing the Greek Crisis," Journal of Business Ethics, Springer, vol. 189(4), pages 817-841, February.
    3. Amalou-Döpke, Linda & Süß, Stefan, 2014. "HR measurement as an instrument of the HR department in its exchange relationship with top management: A qualitative study based on resource dependence theory," Scandinavian Journal of Management, Elsevier, vol. 30(4), pages 444-460.
    4. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    5. Christensen, Mark & Skærbæk, Peter, 2010. "Consultancy outputs and the purification of accounting technologies," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 524-545, July.
    6. Eriksen, Scott D. & Urrutia, Ignacio, 2005. "An institutional sociology perspective of the implementation of activity based costing by Spanish health care institutions," IESE Research Papers D/582, IESE Business School.
    7. Laura Girella, 2013. "Regulating through the "Logic of Appropriateness" and the "Rhetoric of the Expert": The Role of Consultants in the Case of Intangibles Reporting in Germany," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 75-109.
    8. Yazdifar, Hassan & Zaman, Mahbub & Tsamenyi, Mathew & Askarany, Davood, 2008. "Management accounting change in a subsidiary organisation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(3), pages 404-430.
    9. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
    10. Margaret A. Abernethy & Wai Fong Chua, 1996. "A Field Study of Control System “Redesign†: The Impact of Institutional Processes on Strategic Choice," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 569-606, September.
    11. Lennon, Niels Joseph, 2019. "Responsibility accounting, managerial action and ‘a counter-ability’: Relating the physical and virtual spaces of decision-making," Scandinavian Journal of Management, Elsevier, vol. 35(3).
    12. Georgiou, Omiros & Jack, Lisa, 2011. "In pursuit of legitimacy: A history behind fair value accounting," The British Accounting Review, Elsevier, vol. 43(4), pages 311-323.
    13. Ozdil, Esin & Hoque, Zahirul, 2017. "Budgetary change at a university: A narrative inquiry," The British Accounting Review, Elsevier, vol. 49(3), pages 316-328.
    14. Jeaneth Johansson & Malin Malmström & Joakim Wincent & Vinit Parida, 2021. "How individual cognitions overshadow regulations and group norms: a study of government venture capital decisions," Small Business Economics, Springer, vol. 56(2), pages 857-876, February.
    15. Sven Modell, 2002. "Institutional perspectives on cost allocations: integration and extension," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 653-679.
    16. Mouritsen, Jan & Kreiner, Kristian, 2016. "Accounting, decisions and promises," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 21-31.

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