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Institutional rationality and practice variation: New directions in the institutional analysis of practice

Citations

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Cited by:

  1. Andrea Dello Sbarba & Alessandro Marelli, 2018. "Family-controlled businesses and management control: the framing of “shareholder-oriented” practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 417-456, February.
  2. Ball, Amanda & Craig, Russell, 2010. "Using neo-institutionalism to advance social and environmental accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 283-293.
  3. Ezzamel, Mahmoud & Robson, Keith & Stapleton, Pam, 2012. "The logics of budgeting: Theorization and practice variation in the educational field," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 281-303.
  4. repec:dau:papers:123456789/3888 is not listed on IDEAS
  5. Yoo, Taeyoung & Sung, Taeyoon, 2015. "How outside directors facilitate corporate R&D investment? Evidence from large Korean firms," Journal of Business Research, Elsevier, vol. 68(6), pages 1251-1260.
  6. Albu, Cătălin Nicolae & Albu, Nadia & Alexander, David, 2014. "When global accounting standards meet the local context—Insights from an emerging economy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 489-510.
  7. Silvia Pilonato & Patrizio Monfardini, 2022. "Managerial reforms, institutional complexity and individuals: an empirical analysis of higher education," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 365-387, June.
  8. Bozanic, Zahn & Dirsmith, Mark W. & Huddart, Steven, 2012. "The social constitution of regulation: The endogenization of insider trading laws," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 461-481.
  9. Rodrigues, Lúcia Lima & Craig, Russell, 2018. "The role of government accounting and taxation in the institutionalization of slavery in Brazil," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 57(C), pages 21-38.
  10. Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell, 2012. "Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(2), pages 169-184.
  11. Rodney Coyte & David Emsley & David Boyd, 2010. "Examining Management Accounting Change as Rules and Routines: The Effect of Rule Precision," Australian Accounting Review, CPA Australia, vol. 20(2), pages 96-109, June.
  12. Arjaliès, Diane-Laure, 2011. "Exploring the role of objects in the transformation of logics: a practice perspective," HEC Research Papers Series 952, HEC Paris.
  13. Whittington, Richard, 2011. "The practice turn in organization research: Towards a disciplined transdisciplinarity," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 183-186, April.
  14. Rúben Silva Barros & Ana Maria Dias Simões da Costa Ferreira, 2023. "Management control systems and innovation: a case study grounded in institutional theory," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 109-133, March.
  15. Yu, Ai & Garcia-Lorenzo, Lucia & Kourti, Isidora, 2017. "The role of intellectual capital reporting (ICR) in organisational transformation: a discursive practice perspective," LSE Research Online Documents on Economics 69226, London School of Economics and Political Science, LSE Library.
  16. Bürgel, Tobias R. & Hiebl, Martin R.W. & Pielsticker, David I., 2023. "Digitalization and entrepreneurial firms' resilience to pandemic crises: Evidence from COVID-19 and the German Mittelstand," Technological Forecasting and Social Change, Elsevier, vol. 186(PA).
  17. Waldorff, Susanne Boch, 2013. "Accounting for organizational innovations: Mobilizing institutional logics in translation," Scandinavian Journal of Management, Elsevier, vol. 29(3), pages 219-234.
  18. Rosalie Callway & Helen Pineo & Gemma Moore, 2020. "Understanding the Role of Standards in the Negotiation of a Healthy Built Environment," Sustainability, MDPI, vol. 12(23), pages 1-26, November.
  19. Nizar Al-Sharif & Nazha Bourquia, 2011. "Les systèmes de mesure de performance en collectivités territoriales : un éclairage à la lecture du processus d'institutionnalisation," Post-Print hal-00645365, HAL.
  20. Edgley, Carla & Jones, Michael J. & Atkins, Jill, 2015. "The adoption of the materiality concept in social and environmental reporting assurance: A field study approach," The British Accounting Review, Elsevier, vol. 47(1), pages 1-18.
  21. Kilfoyle, Eksa & Richardson, Alan J. & MacDonald, Laura D., 2013. "Vernacular accountings: Bridging the cognitive and the social in the analysis of employee-generated accounting systems," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 382-396.
  22. Andrew Chan & John Garrick, 2014. "Reconciling Profit and Performance with Integrity: The Case of Companies Operating in Cross Cultural Contexts," Proceedings of International Academic Conferences 0300284, International Institute of Social and Economic Sciences.
  23. Kaufman, Matt & Covaleski, Mark A., 2019. "Budget formality and informality as a tool for organizing and governance amidst divergent institutional logics," Accounting, Organizations and Society, Elsevier, vol. 75(C), pages 40-58.
  24. Minga Negash & Tesfaye T. Lemma, 2020. "Institutional pressures and the accounting and reporting of environmental liabilities," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 1941-1960, July.
  25. Cecilia Langella & Niccol? Persiani, 2022. "Il sistema delle procedure amministrativo-contabili della GSA: il caso di Regione Lombardia e Regione Veneto," MECOSAN, FrancoAngeli Editore, vol. 2022(122), pages 59-84.
  26. Lepori, Benedetto & Montauti, Martina, 2020. "Bringing the organization back in: Flexing structural responses to competing logics in budgeting," Accounting, Organizations and Society, Elsevier, vol. 80(C).
  27. Elaine Stewart & Ciaran Connolly, 2021. "Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 557-592, September.
  28. Contrafatto, Massimo, 2014. "The institutionalization of social and environmental reporting: An Italian narrative," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 414-432.
  29. Tammar B. Zilber, 2011. "Institutional Multiplicity in Practice: A Tale of Two High-Tech Conferences in Israel," Organization Science, INFORMS, vol. 22(6), pages 1539-1559, December.
  30. Benjamin Dreveton & Evelyne Lande & Marine Portal, 2011. "L'instrumentation des activités publiques. Le cas d'une université," Post-Print hal-00650424, HAL.
  31. Ghio, Alessandro & Verona, Roberto, 2022. "Unfolding institutional plurality in hybrid organizations through practices: The case of a cooperative bank," The British Accounting Review, Elsevier, vol. 54(4).
  32. Hall, Matthew, 2014. "Evaluation logics in the third sector," LSE Research Online Documents on Economics 46365, London School of Economics and Political Science, LSE Library.
  33. Goddard, Andrew & Assad, Mussa & Issa, Siasa & Malagila, John & Mkasiwa, Tausi A., 2016. "The two publics and institutional theory – A study of public sector accounting in Tanzania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 40(C), pages 8-25.
  34. Dominik van Aaken & Violetta Splitter & David Seidl, 2012. "Why Do Corporate Actors Engage in Pro-Social Behavior? A Bourdieusian Perspective on Corporate Social Responsibility," Working Papers 319, University of Zurich, Department of Business Administration (IBW).
  35. Robson, Keith & Ezzamel, Mahmoud, 2023. "The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization," Accounting, Organizations and Society, Elsevier, vol. 104(C).
  36. A. Zarifah & A.K. Siti-Nabiha, 2012. "Analysing accounting and organisational change: the theoretical development," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 4(1), pages 29-46.
  37. Lukas Goretzki, 2013. "Management accounting and the construction of the legitimate manager," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 319-344, February.
  38. John Smith & Ros Haniffa & Jenny Fairbrass, 2011. "A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 99(3), pages 425-439, March.
  39. Grégory Jemine & Christophe Dubois & François Pichault, 2019. "From a New Workplace to a New Way of Working: Legitimizing Organizational Change," Post-Print hal-03043287, HAL.
  40. Bhimani, Alnoor & Dai, Narisa Tianjing & Sivabalan, Prabhu & Tang, Guliang, 2017. "How do enterprises respond to a managerial accounting performance measure mandated by the state?," LSE Research Online Documents on Economics 83687, London School of Economics and Political Science, LSE Library.
  41. Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell, 2012. "Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 482-499.
  42. Martijn van der Steen, 2011. "The emergence and change of management accounting routines," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(4), pages 502-547, May.
  43. Negash, Minga & Lemma, Tesfaye T. & Samkin, Grant, 2019. "Factors impacting accounting research output in developing countries: An exploratory study," The British Accounting Review, Elsevier, vol. 51(2), pages 170-192.
  44. Marie Boitier & Anne Riviere, 2008. "Vers une perspective étendue de l'analyse néo-institutionnelle : quels apports pour la recherche en comptabilité-contrôle ?," Post-Print halshs-00522382, HAL.
  45. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
  46. Argento, Daniela & Culasso, Francesca & Truant, Elisa, 2016. "Competing logics in the expansion of public service corporations," Utilities Policy, Elsevier, vol. 40(C), pages 125-133.
  47. Palermo, Tommaso, 2014. "Accountability and expertise in public sector risk management: a case study," LSE Research Online Documents on Economics 59948, London School of Economics and Political Science, LSE Library.
  48. Alex Nicholls & Benjamin Huybrechts, 2016. "Sustaining Inter-organizational Relationships Across Institutional Logics and Power Asymmetries: The Case of Fair Trade," Journal of Business Ethics, Springer, vol. 135(4), pages 699-714, June.
  49. Karim Ben Slimane & Bernard Leca, 2012. "Pour une approche par les ressources du travail institutionnel," Post-Print hal-02542229, HAL.
  50. Hoque, Zahirul, 2014. "20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research," The British Accounting Review, Elsevier, vol. 46(1), pages 33-59.
  51. repec:ant:wpaper:2012021 is not listed on IDEAS
  52. Wu, Huiying & Patel, Chris & Perera, Hector, 2015. "Implementation of “audit committee” and “independent director” for financial reporting in China," Advances in accounting, Elsevier, vol. 31(2), pages 247-262.
  53. Annelise Couleau-Dupont & Samira Demaria, 2009. "Le processus de changement comptable normatif : une analyse des pratiques organisationnelles," Post-Print halshs-00459145, HAL.
  54. Martine Boutary & Marie-Christine Longe Monnoyer, 2014. "PME et délocalisation : regards sur les deux rives. Aspects théoriques," Post-Print hal-02548765, HAL.
  55. Davide Nicolini, 2011. "Practice as the Site of Knowing: Insights from the Field of Telemedicine," Organization Science, INFORMS, vol. 22(3), pages 602-620, June.
  56. Brivot, Marion & Cho, Charles H. & Kuhn, John R., 2015. "Marketing or parrhesia: A longitudinal study of AICPA's shifting languages in times of turbulence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 23-43.
  57. I., Okwuosa, 2020. "Perception Of A Role In Sustainability Reporting: The Case Of Professional Accountants In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 9(1), pages 1-17, March.
  58. Kenneth Amaeshi & Olufemi Amao, 2009. "Corporate Social Responsibility in Transnational Spaces: Exploring Influences of Varieties of Capitalism on Expressions of Corporate Codes of Conduct in Nigeria," Journal of Business Ethics, Springer, vol. 86(2), pages 225-239, March.
  59. Maran, Laura & Bracci, Enrico & Inglis, Robert, 2018. "Performance management systems' stability: Unfolding the human factor – A case from the Italian public sector," The British Accounting Review, Elsevier, vol. 50(3), pages 324-339.
  60. Kader Şahin, 2015. "The legitimacy of codes of corporate governance: perspectives from developed and emerging economies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 687-708, August.
  61. Vibha Gaba & Ann Terlaak, 2013. "Decomposing Uncertainty and Its Effects on Imitation in Firm Exit Decisions," Organization Science, INFORMS, vol. 24(6), pages 1847-1869, December.
  62. Binh Bui & Carolyn Fowler, 2022. "Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4423-4451, December.
  63. Sven Modell & Fredrika Wiesel, 2008. "Marketization and Performance Measurement in Swedish Central Government: A Comparative Institutionalist Study," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 251-283, September.
  64. Diane-Laure Arjaliès, 2011. "Exploring the role of objects in the transformation of logics: a practice perspective," Working Papers hal-00633462, HAL.
  65. Styhre, Alexander, 2011. "Institutionalizing technoscience: Post-genomic technologies and the case of systems biology," Scandinavian Journal of Management, Elsevier, vol. 27(4), pages 375-388.
  66. Herbert, Ian P. & Seal, Will B., 2012. "Shared services as a new organisational form: Some implications for management accounting," The British Accounting Review, Elsevier, vol. 44(2), pages 83-97.
  67. Rana, Tarek & Hoque, Zahirul, 2020. "Institutionalising multiple accountability logics in public services: Insights from Australia," The British Accounting Review, Elsevier, vol. 52(4).
  68. Bouten, Lies & Everaert, Patricia, 2015. "Social and environmental reporting in Belgium: ‘Pour vivre heureux, vivons cachés’," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 24-43.
  69. Mostafa Jazayeri & Danture Wickramsinghe & Tharusha Gooneratne, 2011. "Convergence versus divergence of performance measurement systems," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(3), pages 292-314, August.
  70. Clerkin, Brendan & Quinn, Martin, 2021. "Institutional agents missing in action?: Management accounting at non-governmental organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
  71. Andrea Whittle & Frank Mueller, 2010. "Strategy, enrolment and accounting: the politics of strategic ideas," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 626-646, June.
  72. Jayasinghe, Kelum & Wickramasinghe, Danture, 2011. "Power over empowerment: Encountering development accounting in a Sri Lankan fishing village," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 396-414.
  73. John Burns & Martin Quinn, 2011. "The routinisation of management controls in software," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(1), pages 5-24, September.
  74. Çakmaklı, Anıl Divarcı & Boone, Christophe & van Witteloostuijn, Arjen, 2020. "Identity realization, multiple logics and legitimacy: Organizational foundings during the emergence of the Dutch accounting industry," Accounting, Organizations and Society, Elsevier, vol. 83(C).
  75. Maxim Voronov & Mary Ann Glynn & Klaus Weber, 2022. "Under the Radar: Institutional Drift and Non‐Strategic Institutional Change," Journal of Management Studies, Wiley Blackwell, vol. 59(3), pages 819-842, May.
  76. Gooneratne, Tharusha N. & Hoque, Zahirul, 2016. "Institutions, agency and the institutionalization of budgetary control in a hybrid state-owned entity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 58-70.
  77. Sebastian Firk & Torben Schmidt & Michael Wolff, 2019. "Exploring Value‐Based Management Sophistication: The Role of Potential Economic Benefits and Institutional Influence," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 418-450, March.
  78. Paula Jarzabkowski & Sarah Kaplan, 2015. "Strategy tools-in-use: A framework for understanding “technologies of rationality” in practice," Strategic Management Journal, Wiley Blackwell, vol. 36(4), pages 537-558, April.
  79. Rozenfeld, Gabriela Cecylia & Scapens, Robert William, 2021. "Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  80. Kristiansen, Margrethe & Obstfelder, Aud & Lotherington, Ann Therese, 2015. "Nurses’ sensemaking of contradicting logics: An underexplored aspect of organisational work in nursing homes," Scandinavian Journal of Management, Elsevier, vol. 31(3), pages 330-337.
  81. Modell, Sven & Vinnari, Eija & Lukka, Kari, 2017. "On the virtues and vices of combining theories: The case of institutional and actor-network theories in accounting research," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 62-78.
  82. Alawattage, Chandana, 2011. "The calculative reproduction of social structures – The field of gem mining in Sri Lanka," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 1-19.
  83. Zhang, Guohua & Boyce, Gordon & Ahmed, Kamran, 2014. "Institutional changes in university accounting education in post-revolutionary China: From political orientation to internationalization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 819-843.
  84. Marco Di Domizio & Lorenzo Neri & Giambattista Rossi & Antonella Russo, 2019. "Sport O Business? Il Calcio-Mercato Si Rivela," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, vol. 15(2), pages 121-144, ottobre.
  85. Siti-Nabiha A. K. & Zubir Azhar & Mohd-Aatif Ali-Mokhtar, 2018. "Management Control for Microfinance: An Examination of the Belief System of a Malaysian Microfinance Provider," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 14(1), pages 185-208.
  86. Chiara Mio & Marco Fasan & Antonio Costantini, 2020. "Materiality in integrated and sustainability reporting: A paradigm shift?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(1), pages 306-320, January.
  87. Muhammad Khuram Khalil & Umaporn Muneenam, 2021. "Total Quality Management Practices and Corporate Green Performance: Does Organizational Culture Matter?," Sustainability, MDPI, vol. 13(19), pages 1-27, October.
  88. Lindberg, Kajsa, 2014. "Performing multiple logics in practice," Scandinavian Journal of Management, Elsevier, vol. 30(4), pages 485-497.
  89. Kim, Chung Hee & Amaeshi, Kenneth & Harris, Simon & Suh, Chang-Jin, 2013. "CSR and the national institutional context: The case of South Korea," Journal of Business Research, Elsevier, vol. 66(12), pages 2581-2591.
  90. Edgley, Carla & Sharma, Nina & Anderson-Gough, Fiona, 2016. "Diversity and professionalism in the Big Four firms: Expectation, celebration and weapon in the battle for talent," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 35(C), pages 13-34.
  91. Yu, Ai & Garcia-Lorenzo, Lucia & Kourti, Isidora, 2017. "The role of Intellectual Capital Reporting (ICR) in organisational transformation: A discursive practice perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 48-62.
  92. Anne Riviere & Marie Boitier, 2011. "Liberté et responsabilité des universités : Comment le contrôle de gestion participe à la construction d'un système de pilotage de la performance ?," Post-Print hal-00650567, HAL.
  93. Walid Cheffi & Sonia Abdennadher, 2019. "Executives’ Behaviour and Innovation in Corporate Governance: The Case of Internet Voting at Shareholders’ General Meetings in French Listed Companies," Journal of Business Ethics, Springer, vol. 156(3), pages 775-798, May.
  94. Sean Hansen & A. James Baroody, 2020. "Electronic Health Records and the Logics of Care: Complementarity and Conflict in the U.S. Healthcare System," Information Systems Research, INFORMS, vol. 31(1), pages 57-75, March.
  95. Mitali Panchal Arora & Sumit Lodhia & Gerard William Stone, 2022. "Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1381-1420, April.
  96. Khaled O. Alotaibi & Christine Helliar & Nongnuch Tantisantiwong, 2022. "Competing Logics in the Islamic Funds Industry: A Market Logic Versus a Religious Logic," Journal of Business Ethics, Springer, vol. 175(1), pages 207-230, January.
  97. Power, Michael, 2021. "Modelling the microfoundations of the audit society: organizations and the logic of the audit trail," LSE Research Online Documents on Economics 100243, London School of Economics and Political Science, LSE Library.
  98. Allan Hansen, 2011. "Relating performative and ostensive management accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 108-138, June.
  99. Aburous, Dina, 2019. "IFRS and institutional work in the accounting domain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 1-15.
  100. Power, Michael, 2013. "The apparatus of fraud risk," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 525-543.
  101. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2013. "Performance measurement, modes of evaluation and the development of compromising accounts," LSE Research Online Documents on Economics 51294, London School of Economics and Political Science, LSE Library.
  102. Covaleski, Mark A. & Dirsmith, Mark W. & Weiss, Jane M., 2013. "The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 333-364.
  103. Strömsten, Torkel & Waluszewski, Alexandra, 2012. "Governance and resource interaction in networks. The role of venture capital in a biotech start-up," Journal of Business Research, Elsevier, vol. 65(2), pages 232-244.
  104. Bertrand Malsch & Yves Gendron, 2013. "Re-Theorizing Change: Institutional Experimentation and the Struggle for Domination in the Field of Public Accounting," Journal of Management Studies, Wiley Blackwell, vol. 50(5), pages 870-899, July.
  105. Li, Teng & Belal, Ataur, 2018. "Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise," Accounting forum, Elsevier, vol. 42(2), pages 199-217.
  106. Bryer, Alice Rose, 2011. "Accounting as learnt social practice: The case of the empresas recuperadas in Argentina," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 478-493.
  107. Joanne Lye & Zahirul Hoque & Lee Parker, 2021. "How do employees learn from performance measures? Evidence from a local government entity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3443-3480, June.
  108. Arena, Marika & Arnaboldi, Michela & Azzone, Giovanni, 2010. "The organizational dynamics of Enterprise Risk Management," Accounting, Organizations and Society, Elsevier, vol. 35(7), pages 659-675, October.
  109. Dorthe Windeck & Jürgen Weber & Erik Strauss, 2015. "Enrolling managers to accept the business partner: the role of boundary objects," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 617-653, August.
  110. Aurélien Bargain & Christophe Maurel, 2017. "L'instrumentation de gestion au service de la mutualisation de services publics communaux : quels enjeux pour quels effets ?," Post-Print hal-01907611, HAL.
  111. Cerbone, Dannielle & Maroun, Warren, 2020. "Materiality in an integrated reporting setting: Insights using an institutional logics framework," The British Accounting Review, Elsevier, vol. 52(3).
  112. Krystin Zigan & Alan Le Grys, 2018. "Towards an Understanding of Social Responsibility Within the Church of England," Journal of Business Ethics, Springer, vol. 149(3), pages 535-560, May.
  113. Samiolo, Rita, 2017. "Accounting, actorhood and actors: A comment on: Casting call: The expanding nature of actorhood in U.S. Firms, 1960–2010 by Patricia Bromley and Amanda Sharkey," Accounting, Organizations and Society, Elsevier, vol. 59(C), pages 21-26.
  114. Ozdil, Esin & Hoque, Zahirul, 2017. "Budgetary change at a university: A narrative inquiry," The British Accounting Review, Elsevier, vol. 49(3), pages 316-328.
  115. Aquino, André Carlos Busanelli de & Batley, Richard A., 2022. "Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil," Accounting, Organizations and Society, Elsevier, vol. 98(C).
  116. B. Buylen & J. Christiaens, 2013. "Politics by numbers? An exploration of councillors’ apparent use of financial information during the budget discussion in Flemish municipal councils," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 13/841, Ghent University, Faculty of Economics and Business Administration.
  117. Aksom Herman & Chornyi Anton, 2018. "Resolving epistemological issues in theoretical and methodological apparatus of institutional theories of organizations," Technology audit and production reserves, 3(41) 2018, Socionet;Technology audit and production reserves, vol. 3(5(41)), pages 43-48.
  118. Samuel Sponem, 2010. "Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 115-153., September.
  119. Christian Lebelhuber & Dorothea Greiling, 2022. "Strategic response to institutional pressures of climate change: an exploration among gas sector companies," Review of Managerial Science, Springer, vol. 16(3), pages 863-905, April.
  120. Magnus Frostenson & Sven Helin & Johan Sandström, 2011. "Organising Corporate Responsibility Communication Through Filtration: A Study of Web Communication Patterns in Swedish Retail," Journal of Business Ethics, Springer, vol. 100(1), pages 31-43, April.
  121. repec:dau:papers:123456789/6741 is not listed on IDEAS
  122. Jérôme Méric & Christophe Godowski, 2014. "Le Changement A L'Echelle Des Pratiques De Controle : Le Cas D'Une Universite Française," Post-Print hal-01899176, HAL.
  123. Jespersen, Kristjan & Gallemore, Caleb, 2018. "The Institutional Work of Payments for Ecosystem Services: Why the Mundane Should Matter," Ecological Economics, Elsevier, vol. 146(C), pages 507-519.
  124. Jørgensen, Brian & Messner, Martin, 2010. "Accounting and strategising: A case study from new product development," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 184-204, February.
  125. Inês Cruz & Maria Major & Robert W. Scapens, 2009. "Institutionalization and practice variation in the management control of a global/local setting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(1), pages 91-117, January.
  126. Laure Cabantous & Jean-Pascal Gond, 2011. "Rational Decision Making as Performative Praxis: Explaining Rationality's Éternel Retour," Organization Science, INFORMS, vol. 22(3), pages 573-586, June.
  127. Kilfoyle, Eksa & Richardson, Alan J., 2011. "Agency and structure in budgeting: Thesis, antithesis and synthesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 183-199.
  128. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.
  129. Parker, Lee, 2011. "University corporatisation: Driving redefinition," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 434-450.
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