They're Natural and Everywhere: How Evaluative Practices Permeate the Organization
AbstractHow 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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Bibliographic InfoArticle provided by German Academic Association for Business Research in its journal BuR - Business Research.
Volume (Year): 1 (2008)
Issue (Month): 1 (May)
evaluative practices; audits; managerial accounting; institutional theory; organizations; diffusion; institutionalization; social psychology;
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Strausz, Roland, 2006.
"Buried in paperwork: Excessive reporting in organizations,"
Journal of Economic Behavior & Organization,
Elsevier, vol. 60(4), pages 460-470, August.
- 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.
- Roland Strausz, . "Buried in Paperwork: Excessive Reporting in Organizations," Papers 021, Departmental Working Papers.
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