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They're Natural and Everywhere: How Evaluative Practices Permeate the Organization

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  • Florentine Maier

    ()
    (Vienna University of Economics and Business Administration)

  • Julia Brandl

    ()
    (Vienna University of Economics and Business Administration)

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    Abstract

    How do evaluative practices become natural and ubiquitous in an organization? In this paper we integrate findings from previous empirical work on the adoption of evaluative practices in organizations with insights from institutional theory and social psychology research for advancing the understanding of possible states of evaluative practices within organizations and the processes through which organizations become permeated by evaluative practices. Our conceptual model suggests that once evaluative practices have gained a foothold in an organization, they tend to be applied to an increasing number of organizational problems and become taken for granted.

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    File URL: http://www.business-research.org/2008/1/management/1393/maier.pdf
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    Bibliographic Info

    Article provided by German Academic Association for Business Research in its journal BuR - Business Research.

    Volume (Year): 1 (2008)
    Issue (Month): 1 (May)
    Pages: 78-92

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    Handle: RePEc:vhb:journl:v:1:y:2008:i:1:p:78-92

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    Related research

    Keywords: evaluative practices; audits; managerial accounting; institutional theory; organizations; diffusion; institutionalization; social psychology;

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    1. Strausz, Roland, 2004. "Buried in Paperwork: Excessive Reporting in Organizations," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 27, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
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