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

Accounting, Organizations and Society

Volumn 33, Issue 4-5, 2008, Pages 349-361

  Lounsbury, Michael ^a  

^a UNIVERSITY OF ALBERTA   (Canada)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 41149121280     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2007.04.001     Document Type: Article

References (102)

1. Abzug R., and Mezias S.J. The fragmented state and due process protections in organizations: The case of comparable worth. Organization Science 4 (1993) 433-453
2. Ahmed M.N., and Scapens R.W. The evolution of cost-based pricing rules in Britain: An institutional perspective. Review of Political Economy 15 (2003) 173-191
3. Ahrens T., and Mollona M. Organisational control as cultural practice - A shop floor ethnography of a Sheffield steel mill Accounting. Organizations and Society 32 (2007) 305-331
4. Ahrens T., and Chapman C.S. Management accounting as practice. Accounting, Organizations and Society 32 (2007) 5-31
5. Bealing W.E., Dirsmith M.W., and Fogarty T. Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges. Accounting, Organizations and Society 21 (1996) 317-338
6. Bourdieu P. Outline of a theory of practice (1977), Cambridge University Press, Cambridge, UK
7. Bourdieu P., and Wacquant L.J.D. An invitation to reflexive sociology (1992), University of Chicago Press, Chicago
8. Brignall S., and Modell S. An institutional perspective on performance measurement and management in the 'new public sector. Management Accounting Research 11 (2000) 281-306
9. Broadbent J., Jacobs K., and Laughlin R. Organisational resistance strategies to unwanted accounting and finance changes. Accounting, Auditing and Accountability Journal 14 (2001) 565-586
10. Burns J., and Scapens R.W. Conceptualizing management accounting change: An institutional framework. Management Accounting Research 11 (2000) 3-26
11. Carruthers B.G. Accounting, ambiguity, and the new institutionalism. Accounting, Organizations and Society 20 (1995) 313-328
12. Chenhall, Robert H. & Euske, K. J. (in press). The role of management control systems in planned organizational change: An analysis of two organizations. Accounting, Organizations and Society, doi:10.1016/j.aos.2006.09.007.
13. Chia R., and Holt R. Strategy as practical coping: A Heideggerian perspective. Organization Studies 27 (2006) 635-655
14. Chua W.F., and Poullaos C. The dynamics of "closure" amidst the construction of market, profession, empire and nationhood: An historical analysis of an Australian accounting association, 1886-1903. Accounting, Organizations and Society 23 (1998) 155-187
15. Clemens E.S. The people's lobby: Organizational innovation and the rise of interest group politics in the United States, 1890-1925 (1997), University of Chicago Press, Chicago
16. Collier P.M. The power of accounting: A field study of local financial management in a police force. Management Accounting Research 12 (2001) 465-486
17. Cooper D.J., Greenwood R., Hinings B., and Brown J.L. Globalization and nationalism in a multinational accounting firm: The case of opening new markets in Eastern Europe. Accounting, Organizations and Society 23 (1998) 531-548
18. Cooper D.J., and Robson K. Accounting, professions and regulation: Locating the sites of professionalization. Accounting, Organizations and Society 31 (2006) 415-444
19. Covaleski M.A., and Dirsmith M.W. The use of budgetary symbols in the political arena: An historically informed field study. Accounting, Organizations and Society 13 (1988) 1-24
20. D'Aunno Thomas., Sutton R.I., and Price R.H. Isomorphism and external support in conflicting institutional environments: A study of drug abuse treatment units. Academy of Management Journal 14 (1991) 636-661
21. Davis G.F., and Marquis C. Prospects for organization theory in the early twenty-first century: Institutional fields and mechanisms. Organization Science 16 (2005) 332-343
22. Davis G.F., and McAdam D. Corporations, classes, and social movements after managerialism. Research in Organizational Behaviour 22 (2000) 195-238
23. DiMaggio P.J. Interest and agency in institutional theory. In: Zucker L. (Ed). Institutional patterns and organizations, edited Lynne Zucker (1988), Ballinger, Cambridge, MA 3-22
24. DiMaggio P.J., and Powell W.W. The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review 48 (1983) 147-160
25. Dirsmith M.W., Heian J.B., and Covaleski M.A. Structure and agency in an institutionalized setting: The application and social transformation of control in the Big Six. Accounting, Organizations and Society 22 (1997) 1-27
26. Dobbin F. Forging industrial policy: The United States, Britain, and France in the railway age (1994), Cambridge University Press, Cambridge
27. Feldman M.S. A performative perspective on stability and change in organizational routines. Industrial and Corporate Change 12 (2003) 727-752
28. Feldman M.S., and Pentland B.T. Reconceptualizing organizational routines as a source of flexibility and change. Administrative Science Quarterly 48 (2003) 94-118
29. Fiss P.C., and Zajac E.J. The diffusion of ideas over contested terrain: The (Non)adoption of a shareholder value orientation among German firms. Administrative Science Quarterly 49 (2004) 501-534
30. Fligstein N. The transformation of corporate control (1990), Harvard University Press, Cambridge
31. Fligstein N. Markets as politics: A political-cultural approach to market institutions. American Sociological Review 61 (1996) 656-673
32. Fogarty T.J. The imagery and reality of peer review in the US: Insights from institutional theory. Accounting, Organizations and Society 21 (1996) 243-267
33. Fogarty T.J., and Rogers R.K. Financial analysts' reports: An extended institutional theory evaluation. Accounting, Organizations and Society 30 (2005) 331-356
34. Friedland R. Money, sex, and god: The erotic logic of religious nationalism. Sociological Theory 20 (2002) 381-425
35. Friedland R., and Alford R.R. Bringing society back. In: Powell W.W., and DiMaggio P.J. (Eds). Symbols, practices, and institutional contradictions. The new institutionalism in organizational analysis (1991), University of Chicago Press, Chicago
36. Gendron Y., Cooper D.J., and Townley Barbara. The construction of auditing expertise in measuring government performance. Accounting, Organizations and Society: 32 (2007) 105-133
37. Gherardi S., and Nicolini D. The organizational learning of safety in communities of practice. Journal of Management Inquiry 9 (2000) 7-18
38. Gosselin M. The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations and Society 22 (1997) 105-122
39. Greenwood R., and Hinings C.R. Understanding radical organizational change: Bringing together the old and the new institutionalism. Academy of Management Review 21 (1996) 1022-1054
40. Haveman H.A., and Rao H. Structuring a theory of moral sentiments: Institutional and organizational coevolution in the early thrift industry. American Journal of Sociology 102 (1997) 1606-1651
41. Hirsch P.M., and Lounsbury M. Ending the family quarrel: Towards a reconciliation of "Old" and "New" institutionalism. American Behavioral Scientist 40 (1997) 406-418
42. In: Hopwood A.C., and Miller Peter. (Eds). Accounting as SOCIAL AND INSTITUTIONAL PRACTICE (1994), Cambridge University Press, Cambridge, UK
43. Jarzabkowski Paula. Strategy as practice: An activity-based approach (2005), Sage, London
44. Kraatz M.S., and Zajac E.J. Causes and consequences of illegitimate organizational change. American Sociological Review 61 (1996) 812-836
45. Latour B. Science in action: How to follow scientists and engineers through society (1987), Harvard University Press, Cambridge
46. Latour B. The pasteurization of France (1988), Harvard University Press, Cambridge
47. Lave J., and Wenger E. Situated learning: Legitimate peripheral participation (1991), Cambridge University Press, Cambridge
48. Lounsbury M. Institutional sources of practice variation: Staffing college and university recycling programs. Administrative Science Quarterly 46 (2001) 29-56
49. Lounsbury M. Institutional transformation and status mobility: The professionalization of the field of finance. Academy of Management Journal 45 (2002) 255-266
50. Lounsbury M. Institutional variation in the evolution of social movements: Competing logics and the spread of recycling advocacy groups. In: Davis G.F., McAdam D., Scott W.R., and Zald M.N. (Eds). Social movements and organization theory (2005), Cambridge University Press, Cambridge, UK 73-95
51. Lounsbury M. A tale of two cities: Competing logics and practice variation in the professionalizing of mutual funds. Academy of Management Journal 50 (2007) 289-307
52. Lounsbury M., and Crumley E.T. New practice creation: An institutional approach to innovation. Organization Studies 28 (2007) 993-1012
53. Lounsbury M., and Ventresca M. Social structure and organizations revisited. Research in the Sociology of Organizations 19 (2002) 1-36
54. Lounsbury M., and Ventresca M. The new structuralism in organizational theory. Organization 10 (2003) 457-480
55. Lounsbury M., Ventresca M.J., and Hirsch P.M. Social movements, field frames and industry emergence: A cultural-political perspective on US recycling. Socio-Economic Review 1 (2003) 71-104
56. Marquis, Chris & Lounsbury, Michael. (forthcoming). Vive la résistance: Consolidation and the institutional contingency of professional counter-mobilization in US banking. Academy of Management Journal.
57. McKernan J.Francis. Objectivity in accounting. Accounting, Organizations and Society 32 (2007) 159-184
58. Meyer J.W., and Rowan B. Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology 83 (1977) 340-363
59. Meyer J.W., and Scott W.R. Organizational environments: Ritual and rationality (1983), Sage, Beverly Hills, CA
60. Meyer J.W., Scott W.R., and Strang David. Centralization, fragmentation, and school district complexity. Administrative Science Quarterly 32 (1987) 186-201
61. Mezias S.J. Financial meltdown as normal accident: The case of the American savings and loan industry. Accounting, Organizations and Society 19 (1994) 181-192
62. Mizruchi M.S., and Fein L.C. The social construction of organizational knowledge: A study of the uses of coercive, mimetic, and normative isomorphism. Administrative Science Quarterly 44 (1999) 653-683
63. Mohr J. Measuring meaning structures. Annual Review of Sociology 24 (1998) 345-370
64. Nicolini D., Yanow D., and Gherarddi S. Knowing in organizations: A practice-based approach (2003), M.E. Sharpe, NY
65. Ocasio W. Towards an attention-based view of the firm. Strategic Management Journal 18 (1997) 187-206
66. Oliver Christine. Strategic responses to institutional processes. The Academy of Management Review 16 (1991) 145-179
67. Orlikowski Wanda. Using technology and constituting structure: A practice lens for studying technology in organizations. Organization Science 12 (2000) 404-428
68. Orlikowski W., Yates J., Okamura K., and Fujimoto M. Shaping electronic communication: The metastructuring of technology in the context of use. Organization Science 6 (1995) 423-442
69. Palmer D.A., Barber B.M., Zhou X., and Soysal Y. The friendly and predatory acquisition of large US corporations in the 1960s: The other contested terrain. American Sociological Review 60 (1995) 469-499
70. Palmer D.A., Jennings P.D., and Zhou X. Late adoption of the multidivisional form by large US corporations: Institutional, political, and economic accounts. Administrative Science Quarterly 38 (1993) 100-131
71. Reay T., and Hinings C.R. The recomposition of an organizational field: Health care in Alberta. Organization Studies 26 (2005) 351-384
72. Robson, et al. Transforming audit technologies: Business risk audit methodologies and the audit field. Accounting Organizations and Society 32 (2007) 409-438
73. In: Schatzki T.R., Knorr-Cetina K., and von Savigny E. (Eds). The practice turn in contemporary theory (2001), Routledge, London
74. Schneiberg M. Political and institutional conditions for governance by association: Private order and price controls in American fire insurance. Politics and Society 27 (1999) 67-103
75. Schneiberg M. Organizational heterogeneity and the production of new forms: Politics, social movements and mutual companies in American fire insurance, 1900-1930. Research in the Sociology of Organizations 19 (2002) 39-89
76. Schneiberg M., and Bartley T. Regulating American industries: Markets, politics, and the institutional determinants of fire insurance regulation. American Journal of Sociology 107 (2001) 101-146
77. Schneiberg M. What's on the Path? Path dependence, organizational diversity and the problem of institutional change in the US economy, 1900-1950. Socio-Economic Review 5 (2007) 47-80
78. Schneiberg M., and Soule S.A. Institutionalization as a contested, multilevel process: The case of rate regulation in American Fire Insurance. In: Davis G.F., McAdam D., Scott W.R., and Zald M.N. (Eds). Social movements and organization theory (2005), Cambridge University Press, Cambridge, UK 122-160
79. Scott W.R. Institutions and organizations. 2nd ed. (2001), Sage, Newbury Park, CA.
80. Scott, W. Richard. (forthcoming). Approaching adulthood: The maturing of institutional theory. Theory and Society.
81. Scott W.R., Martin R., Peter M., and Carol C. Institutional change and healthcare organizations: From professional dominance to managed care (2000), University of Chicago Press, Chicago
82. Selznick P. Leadership in administration (1957), Harper and Row, New York, NY
83. Seo M., and Creed W.E.D. Institutional contradictions, praxis, and institutional change: A dialectical perspective. Academy of Management Review 27 (2002) 222-247
84. Shapin S. Here and everywhere: Sociology of scientific knowledge. Annual Review of Sociology 21 (1995) 289-321
85. Simmel G. The philosophy of money (1990), Routledge, London
86. Stinchcombe A.L. Economic sociology (1983), Academic Press, NY
87. Stinchcombe A.L. On the virtues of the old institutionalism. Annual Review of Sociology 23 (1997) 1-18
88. Strang D., and Macy M. In search of excellence: Fads, success stories, and adaptive emulation. American Journal of Sociology 107 (2001) 147-182
89. Strang D., and Meyer J.W. Institutional conditions for diffusion. Theory and Society 22 (1993) 487-512
90. Strang D., and Soule S.A. Diffusion in organizations and social movements: From hybrid corn to poison pills. Annual Review of Sociology 24 (1998) 265-290
91. Thornton P.H. Markets from culture: Institutional logics and organizational decisions in higher education publishing (2004), Stanford University Press, Stanford, CA
92. Thornton P.H., and Ocasio W. Institutional logics and the historical contingency of power in organizations: Executive succession in the higher education publishing industry, 1958-1990. American Journal of Sociology 105 (1999) 801-843
93. Tolbert P.S., and Zucker L.G. Institutional sources of change in the formal structure of organizations: The diffusion of civil service reform, 1880-1935. Administrative Science Quarterly 28 (1983) 22-39
94. Townley B. The role of competing rationalities in institutional change. Academy of Management Journal 45 (2002) 163-179
95. Tsoukas H. The firm as a distributed knowledge system: A constructionist approach. Strategic Management Journal 17 (1996) 11-26
96. Van den Bulte C., and Lilien G.L. Medical innovation revisited: Social contagion versus marketing effort. American Journal of Sociology 106 (2001) 1409-1435
97. Ventresca Marc., and Mohr J.W. Archival research methods. In: Baum J.A.C. (Ed). The Blackwell companion to organizations (2002), Blackwell Publishers, Oxford, UK 805-828
98. Washington M. Field approaches to institutional change: The evolution of the national collegiate athletic association 1906-1995. Organization Studies 25 (2004) 393-414
99. Weber M. Economy and society (1978), University of California Press, Berkeley, CA
100. Westphal J., and Zajac E.J. Substance and symbolism in CEOs' long-term incentive plans. Administrative Science Quarterly 39 (1994) 367-390
101. Whitley R. Firms, institutions and management control: The comparative analysis of coordination and control systems. Accounting, Organizations and Society 24 (1999) 507-524
102. Whittington R. Completing the practice turn in strategy research. Organization Studies 27 (2006) 613-634