메뉴 건너뛰기




Volumn 17, Issue 4, 2004, Pages 506-542

The making and remaking of organization context: Duality and the institutionalization process

Author keywords

Group dynamics; Organizational change; Organizational theory

Indexed keywords


EID: 84986170709     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570410554542     Document Type: Article
Times cited : (446)

References (101)
  • 1
    • 0001060154 scopus 로고    scopus 로고
    • A field study of control system ‘Redesign’: the impact of institutional processes on strategic choice
    • Abernethy, M. and Chua, W. (1996), “A field study of control system ‘Redesign’: the impact of institutional processes on strategic choice”, Contemporary Accounting Research, Vol. 13, pp. 569-606.
    • (1996) Contemporary Accounting Research , vol.13 , pp. 569-606
    • Abernethy, M.1    Chua, W.2
  • 2
    • 0001528038 scopus 로고
    • Rational, rationalizing, and reifying uses of accounting data in organizations
    • Ansari, S. and Euske, K. (1987), “Rational, rationalizing, and reifying uses of accounting data in organizations”, Accounting, Organizations and Society, pp. 549-70.
    • (1987) Accounting, Organizations and Society , pp. 549-570
    • Ansari, S.1    Euske, K.2
  • 3
    • 0039331654 scopus 로고    scopus 로고
    • Institutionalization and structuration: studying the links between action and institution
    • Barley, S.R. and Tolbert, P.S. (1997), “Institutionalization and structuration: studying the links between action and institution”, Organization Studies, Vol. 18, pp. 93-117.
    • (1997) Organization Studies , vol.18 , pp. 93-117
    • Barley, S.R.1    Tolbert, P.S.2
  • 4
    • 0032710208 scopus 로고    scopus 로고
    • The coupling of the symbolic and the technical in an institutionalized context: the negotiated order of the GAO's audit reporting process
    • Basu, O.N., Dirsmith, M.W. and Gupta, P.P. (1999), “The coupling of the symbolic and the technical in an institutionalized context: the negotiated order of the GAO's audit reporting process”, American Sociological Review, Vol. 64, pp. 506-26.
    • (1999) American Sociological Review , vol.64 , pp. 506-526
    • Basu, O.N.1    Dirsmith, M.W.2    Gupta, P.P.3
  • 5
    • 0010158849 scopus 로고
    • Actions speak louder than words – an institutional perspective on the SEC
    • Bealing, W.E. Jr (1994), “Actions speak louder than words – an institutional perspective on the SEC”, Accounting, Organizations and Society, Vol. 19, pp. 555-67.
    • (1994) Accounting, Organizations and Society , vol.19 , pp. 555-567
    • Bealing, W.E.1
  • 6
    • 0030140044 scopus 로고    scopus 로고
    • Early regulatory actions by the SEC: an institutional theory perspective on the dramaturgy of political exchanges
    • Bealing, W.E. Jr, Dirsmith, M.W. and Fogarty, T.J. (1996), “Early regulatory actions by the SEC: an institutional theory perspective on the dramaturgy of political exchanges”, Accounting, Organizations and Society, Vol. 21, pp. 317-39.
    • (1996) Accounting, Organizations and Society , vol.21 , pp. 317-339
    • Bealing, W.E.1    Dirsmith, M.W.2    Fogarty, T.J.3
  • 8
    • 0001513425 scopus 로고    scopus 로고
    • Why shared meanings have no place in structuration theory: a reply to Scapens and Macintosh
    • Boland, R. (1996), “Why shared meanings have no place in structuration theory: a reply to Scapens and Macintosh”, Accounting, Organizations and Society, pp. 691-8.
    • (1996) Accounting, Organizations and Society , pp. 691-698
    • Boland, R.1
  • 9
    • 0002119310 scopus 로고
    • Recent financial and administrative changes in the NHS: a critical theory analysis
    • Broadbent, J., Laughlin, R. and Read, S. (1991), “Recent financial and administrative changes in the NHS: a critical theory analysis”, Critical Perspectives on Accounting, pp. 1-30.
    • (1991) Critical Perspectives on Accounting , pp. 1-30
    • Broadbent, J.1    Laughlin, R.2    Read, S.3
  • 10
    • 84986024687 scopus 로고    scopus 로고
    • Organizational resistance strategies to unwanted accounting and finance changes: the case of general medical practice in the UK
    • Broadbent, J., Jacobs, K. and Laughlin, R. (2001), “Organizational resistance strategies to unwanted accounting and finance changes: the case of general medical practice in the UK”, Accounting, Auditing, and Accountability Journal, Vol. 14 No. 5, pp. 565-86.
    • (2001) Accounting, Auditing, and Accountability Journal , vol.14 , pp. 565-586
    • Broadbent, J.1    Jacobs, K.2    Laughlin, R.3
  • 11
    • 0007220594 scopus 로고    scopus 로고
    • An institutional perspective on performance measurement and management in the ‘New Public Sector’
    • Brignall, S. and Modell, S. (2000), “An institutional perspective on performance measurement and management in the ‘New Public Sector’”, Management Accounting Research, Vol. 11, pp. 281-306.
    • (2000) Management Accounting Research , vol.11 , pp. 281-306
    • Brignall, S.1    Modell, S.2
  • 12
    • 84986131486 scopus 로고    scopus 로고
    • The dynamics of accounting change: inter-play between new practices, routines, institutions, power and politics
    • Burns, J. (2000), “The dynamics of accounting change: inter-play between new practices, routines, institutions, power and politics”, Accounting, Auditing & Accountability Journal, Vol. 13, pp. 566-96.
    • (2000) Accounting, Auditing & Accountability Journal , vol.13 , pp. 566-596
    • Burns, J.1
  • 13
    • 0002205062 scopus 로고    scopus 로고
    • Conceptualizing management accounting change: an institutional framework
    • Burns, J. and Scapens, R. (2000), “Conceptualizing management accounting change: an institutional framework”, Management Accounting Research, Vol. 11, pp. 3-25.
    • (2000) Management Accounting Research , vol.11 , pp. 3-25
    • Burns, J.1    Scapens, R.2
  • 14
    • 0000512308 scopus 로고
    • Accounting, ambiguity, and the new institutionalism
    • Carruthers, B.G. (1995), “Accounting, ambiguity, and the new institutionalism”, Accounting, Organizations and Society, Vol. 20, pp. 313-28.
    • (1995) Accounting, Organizations and Society , vol.20 , pp. 313-328
    • Carruthers, B.G.1
  • 15
    • 0002427890 scopus 로고
    • Sampling and the abstraction of knowledge in the auditing profession: an extended institutional theory perspective
    • Carpenter, B. and Dirsmith, M.W. (1993), “Sampling and the abstraction of knowledge in the auditing profession: an extended institutional theory perspective”, Accounting, Organizations and Society, Vol. 18, pp. 41-63.
    • (1993) Accounting, Organizations and Society , vol.18 , pp. 41-63
    • Carpenter, B.1    Dirsmith, M.W.2
  • 16
    • 38249009744 scopus 로고
    • GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles
    • Carpenter, V.L. and Feroz, E.H. (1992), “GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles”, Accounting, Organizations and Society, Vol. 17, pp. 613-43.
    • (1992) Accounting, Organizations and Society , vol.17 , pp. 613-643
    • Carpenter, V.L.1    Feroz, E.H.2
  • 17
    • 0035486214 scopus 로고    scopus 로고
    • Institutional theory and accounting rule choice: an analysis of four US State Governments' decisions to adopt generally accepted accounting principles
    • Carpenter, V.L. and Feroz, E.H. (2001), “Institutional theory and accounting rule choice: an analysis of four US State Governments' decisions to adopt generally accepted accounting principles”, Accounting, Organizations and Society, Vol. 26, pp. 565-96.
    • (2001) Accounting, Organizations and Society , vol.26 , pp. 565-596
    • Carpenter, V.L.1    Feroz, E.H.2
  • 18
    • 0000438474 scopus 로고
    • Experts, networks and inscriptions in the fabrication of accounting images: a story of the representation of three public hospitals
    • Chua, W. (1995), “Experts, networks and inscriptions in the fabrication of accounting images: a story of the representation of three public hospitals”, Accounting, Organizations and Society, Vol. 20, pp. 111-46.
    • (1995) Accounting, Organizations and Society , vol.20 , pp. 111-146
    • Chua, W.1
  • 22
    • 0035649666 scopus 로고    scopus 로고
    • The power of accounting: a field study of local financial management in a police force
    • Collier, P. (2001), “The power of accounting: a field study of local financial management in a police force”, Management Accounting Research, Vol. 12, pp. 465-86.
    • (2001) Management Accounting Research , vol.12 , pp. 465-486
    • Collier, P.1
  • 23
    • 77953514170 scopus 로고
    • An institutional perspective on the rise, social transformation, and fall of a university budget category
    • Covaleski, M.A. and Dirsmith, M.W. (1988a), “An institutional perspective on the rise, social transformation, and fall of a university budget category”, Administrative Science Quarterly, Vol. 33, pp. 562-87.
    • (1988) Administrative Science Quarterly , vol.33 , pp. 562-587
    • Covaleski, M.A.1    Dirsmith, M.W.2
  • 24
    • 38249030463 scopus 로고
    • The use of budgetary symbols in the political arena: an historically informed field study
    • Covaleski, M.A. and Dirsmith, M.W. (1988b), “The use of budgetary symbols in the political arena: an historically informed field study”, Accounting, Organizations and Society, Vol. 13, pp. 1-24.
    • (1988) Accounting, Organizations and Society , vol.13 , pp. 1-24
    • Covaleski, M.A.1    Dirsmith, M.W.2
  • 25
    • 38149143109 scopus 로고
    • The management of legitimacy and politics in public sector administration
    • Covaleski, M.A. and Dirsmith, M.W. (1991), “The management of legitimacy and politics in public sector administration”, Journal of Accounting and Public Policy, Vol. 10, pp. 135-56.
    • (1991) Journal of Accounting and Public Policy , vol.10 , pp. 135-156
    • Covaleski, M.A.1    Dirsmith, M.W.2
  • 26
    • 38249004319 scopus 로고
    • An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations
    • Covaleski, M.A., Dirsmith, M.W. and Michelman, J.E. (1993), “An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations”, Accounting, Organizations and Society, Vol. 18, pp. 65-80.
    • (1993) Accounting, Organizations and Society , vol.18 , pp. 65-80
    • Covaleski, M.A.1    Dirsmith, M.W.2    Michelman, J.E.3
  • 29
    • 0030075713 scopus 로고    scopus 로고
    • Commodification of business and accounting education: the implications of accreditation
    • Dillard, J. and Tinker, T. (1996), “Commodification of business and accounting education: the implications of accreditation”, Critical Perspectives on Accounting, pp. 215-26.
    • (1996) Critical Perspectives on Accounting , pp. 215-226
    • Dillard, J.1    Tinker, T.2
  • 30
    • 84986177780 scopus 로고    scopus 로고
    • Fluid structures: a structuration approach to evaluating information technology
    • Dillard, J. and Yuthas, K. (1997), “Fluid structures: a structuration approach to evaluating information technology”, Advances in Accounting Information Systems, pp. 247-71.
    • (1997) Advances in Accounting Information Systems , pp. 247-271
    • Dillard, J.1    Yuthas, K.2
  • 31
    • 0141559024 scopus 로고    scopus 로고
    • Ethical audit decisions: a structuration perspective
    • Dillard, J. and Yuthas, K. (2002), “Ethical audit decisions: a structuration perspective”, Journal of Business Ethics, Vol. 36 Nos 1/2, pp. 49-64.
    • (2002) Journal of Business Ethics , vol.36 , pp. 49-64
    • Dillard, J.1    Yuthas, K.2
  • 32
    • 0002555060 scopus 로고
    • Interest and agency in institutional theory
    • in Zucker, L.G. (Ed.), Ballinger, Cambridge, MA
    • DiMaggio, P.J. (1988), “Interest and agency in institutional theory”, in Zucker, L.G. (Ed.), Institutional Patterns in Organizations, Culture and Environment, Ballinger, Cambridge, MA, pp. 3-21.
    • (1988) Institutional Patterns in Organizations, Culture and Environment , pp. 3-21
    • DiMaggio, P.J.1
  • 33
    • 84986098941 scopus 로고
    • The iron cage revisited: institutional isomorphism and collective rationality in organizational fields
    • DiMaggio, P.J. and Powell, W.W. (1983), “The iron cage revisited: institutional isomorphism and collective rationality in organizational fields”, American Sociological Review, Vol. 48, pp. 146-60.
    • (1983) American Sociological Review , vol.48 , pp. 146-160
    • DiMaggio, P.J.1    Powell, W.W.2
  • 34
    • 0002351758 scopus 로고
    • Introduction
    • in Powell, W.W. and DiMaggio, P.J. (Eds), University of Chicago Press, Chicago, IL
    • DiMaggio, P.J. and Powell, W.W. (1991), “Introduction”, in Powell, W.W. and DiMaggio, P.J. (Eds), The New Institutionalism in Organizational Analysis, University of Chicago Press, Chicago, IL, pp. 1-38.
    • (1991) The New Institutionalism in Organizational Analysis , pp. 1-38
    • DiMaggio, P.J.1    Powell, W.W.2
  • 35
    • 0030671878 scopus 로고    scopus 로고
    • Structure and agency in an institutionalized setting: the application and social transformation of control in the big six
    • Dirsmith, M.W., Heian, J.B. and Covaleski, M.A. (1997), “Structure and agency in an institutionalized setting: the application and social transformation of control in the big six”, Accounting, Organizations and Society, Vol. 22, pp. 1-27.
    • (1997) Accounting, Organizations and Society , vol.22 , pp. 1-27
    • Dirsmith, M.W.1    Heian, J.B.2    Covaleski, M.A.3
  • 36
    • 0040956577 scopus 로고    scopus 로고
    • Institutional pressures and symbolic displays in a GAO audit context
    • Dirsmith, M.W., Fogarty, T.J. and Gupta, P.P. (2000), “Institutional pressures and symbolic displays in a GAO audit context”, Organization Studies, Vol. 21, pp. 515-37.
    • (2000) Organization Studies , vol.21 , pp. 515-537
    • Dirsmith, M.W.1    Fogarty, T.J.2    Gupta, P.P.3
  • 37
    • 0035216397 scopus 로고    scopus 로고
    • Standards across borders: cross border diffusion of the arms length standard in North America
    • Eden, L., Dacin, M.T. and Wan, W.P. (2001), “Standards across borders: cross border diffusion of the arms length standard in North America”, Accounting, Organizations and Society, Vol. 26, pp. 1-23.
    • (2001) Accounting, Organizations and Society , vol.26 , pp. 1-23
    • Eden, L.1    Dacin, M.T.2    Wan, W.P.3
  • 38
    • 21144475621 scopus 로고
    • Acquiring organizational legitimacy through illegitimate actions: a marriage of institutional and impression management theories
    • Elsbach, K. and Sutton, R. (1992), “Acquiring organizational legitimacy through illegitimate actions: a marriage of institutional and impression management theories”, Academy of Management Journal, Vol. 35, pp. 699-738.
    • (1992) Academy of Management Journal , vol.35 , pp. 699-738
    • Elsbach, K.1    Sutton, R.2
  • 41
    • 0000384090 scopus 로고
    • Organizational socialization in accounting firms – a theoretical framework and agenda for future research
    • Fogarty, T.J. (1992a), “Organizational socialization in accounting firms – a theoretical framework and agenda for future research”, Accounting, Organizations and Society, Vol. 17, pp. 129-49.
    • (1992) Accounting, Organizations and Society , vol.17 , pp. 129-149
    • Fogarty, T.J.1
  • 42
    • 0011047959 scopus 로고
    • Financial accounting standard setting as an institutionalized action field – constraints, opportunities and dilemmas
    • Fogarty, T.J. (1992b), “Financial accounting standard setting as an institutionalized action field – constraints, opportunities and dilemmas”, Journal of Accounting and Public Policy, Vol. 11, pp. 331-55.
    • (1992) Journal of Accounting and Public Policy , vol.11 , pp. 331-355
    • Fogarty, T.J.1
  • 43
    • 0030077187 scopus 로고    scopus 로고
    • The imagery and reality of peer review in the US: insights from institutional theory
    • Fogarty, T.J. (1996), “The imagery and reality of peer review in the US: insights from institutional theory”, Accounting, Organizations and Society, Vol. 18, pp. 243-67.
    • (1996) Accounting, Organizations and Society , vol.18 , pp. 243-267
    • Fogarty, T.J.1
  • 44
    • 0031165157 scopus 로고    scopus 로고
    • Proactive practice review: a critical case study of accounting regulation that never was
    • Fogarty, T.J., Zucca, L.J., Meonske, N. and Kirch, D. (1997), “Proactive practice review: a critical case study of accounting regulation that never was”, Critical Perspectives on Accounting, Vol. 8, pp. 167-87.
    • (1997) Critical Perspectives on Accounting , vol.8 , pp. 167-187
    • Fogarty, T.J.1    Zucca, L.J.2    Meonske, N.3    Kirch, D.4
  • 48
    • 21344489839 scopus 로고
    • Testing a model of organizational response to social and political issues
    • Greening, D.W. and Gray, B. (1994), “Testing a model of organizational response to social and political issues”, Academy of Management Journal, Vol. 37 No. 3, pp. 467-98.
    • (1994) Academy of Management Journal , vol.37 , pp. 467-498
    • Greening, D.W.1    Gray, B.2
  • 49
    • 0030511668 scopus 로고    scopus 로고
    • Understanding radical organizational change: bringing together the old and the new institutionalism
    • Greenwood, R. and Hinings, C.R. (1996), “Understanding radical organizational change: bringing together the old and the new institutionalism”, Academy of Management Review, Vol. 21 No. 4, pp. 1022-54.
    • (1996) Academy of Management Review , vol.21 , pp. 1022-1054
    • Greenwood, R.1    Hinings, C.R.2
  • 53
    • 0009392717 scopus 로고
    • The ecological aspects of institutions
    • Hughes, E.C. (1936), “The ecological aspects of institutions”, American Sociological Review, Vol. 1, pp. 180-9.
    • (1936) American Sociological Review , vol.1 , pp. 180-189
    • Hughes, E.C.1
  • 54
    • 38249003920 scopus 로고
    • An institutional analysis of accounting growth and regulation in the United States
    • Hunt, H.G. and Hogler, R.L. (1993), “An institutional analysis of accounting growth and regulation in the United States”, Accounting, Organizations and Society, Vol. 18, pp. 341-60.
    • (1993) Accounting, Organizations and Society , vol.18 , pp. 341-360
    • Hunt, H.G.1    Hogler, R.L.2
  • 55
    • 84986052211 scopus 로고    scopus 로고
    • Understanding non-financial performance measurement practices in Japanese banks: a new institutional perspective
    • Hussain, M. and Hoque, Z. (2002), “Understanding non-financial performance measurement practices in Japanese banks: a new institutional perspective”, Accounting, Auditing, and Accountability Journal, Vol. 15 No. 2, pp. 162-83.
    • (2002) Accounting, Auditing, and Accountability Journal , vol.15 , pp. 162-183
    • Hussain, M.1    Hoque, Z.2
  • 56
    • 0001943359 scopus 로고
    • Institutions, institutional effects and institutionalism
    • in Powell, W.W. and DiMaggio, P.J. (Eds), University of Chicago Press, Chicago, IL
    • Jepperson, R.L. (1991), “Institutions, institutional effects and institutionalism”, in Powell, W.W. and DiMaggio, P.J. (Eds), The New Institutionalism in Organizational Analysis, University of Chicago Press, Chicago, IL, pp. 143-63.
    • (1991) The New Institutionalism in Organizational Analysis , pp. 143-163
    • Jepperson, R.L.1
  • 59
    • 84973161520 scopus 로고    scopus 로고
    • Wither goest thou? Seeking trends in organization theory research in the 1990s
    • working paper. Revision of Lemke, D., Schminke, M., Clark, N. and Muir, P. (1999), Best Papers Proceedings of the Academy of Management.
    • Lemke, D., Schminke, M. and Donaldson, L. (2001), “Wither goest thou? Seeking trends in organization theory research in the 1990s”, working paper. Revision of Lemke, D., Schminke, M., Clark, N. and Muir, P. (1999), Best Papers Proceedings of the Academy of Management.
    • (2001)
    • Lemke, D.1    Schminke, M.2    Donaldson, L.3
  • 62
    • 0007597873 scopus 로고
    • The ethics of profit manipulation: a dialectic of control analysis
    • Macintosh, N.B. (1995), “The ethics of profit manipulation: a dialectic of control analysis”, Critical Perspectives on Accounting, Vol. 6 No. 4, pp. 289-315.
    • (1995) Critical Perspectives on Accounting , vol.6 , pp. 289-315
    • Macintosh, N.B.1
  • 64
    • 0001155959 scopus 로고
    • Accounting and control systems: a structuration theory analysis
    • [Fall].
    • Macintosh, N.B. and Scapens, R.W. (1991), “Accounting and control systems: a structuration theory analysis”, Journal of Management Accounting Research, pp. 131-58, [Fall].
    • (1991) Journal of Management Accounting Research , pp. 131-158
    • Macintosh, N.B.1    Scapens, R.W.2
  • 65
    • 70350609136 scopus 로고    scopus 로고
    • Efficiency motives and normative forces: combining transaction costs and institutional logic
    • Martinez, R.J. (1999), “Efficiency motives and normative forces: combining transaction costs and institutional logic”, Journal of Management, Vol. 26, pp. 27-43.
    • (1999) Journal of Management , vol.26 , pp. 27-43
    • Martinez, R.J.1
  • 66
    • 0000057597 scopus 로고
    • Institutionalized organizations: formal structure as myth and ceremony
    • Meyer, J.W. and Rowan, B. (1977), “Institutionalized organizations: formal structure as myth and ceremony”, American Journal of Sociology, Vol. 83, pp. 340-63.
    • (1977) American Journal of Sociology , vol.83 , pp. 340-363
    • Meyer, J.W.1    Rowan, B.2
  • 68
    • 0003304842 scopus 로고
    • Accounting as social and institutional practice: an introduction
    • in Hopwood, A.G. and Miller, P. (Eds), Cambridge University Press, Cambridge
    • Miller, P. (1994), “Accounting as social and institutional practice: an introduction”, in Hopwood, A.G. and Miller, P. (Eds), Accounting as Social and Institutional Practice, Cambridge University Press, Cambridge, pp. 1-39.
    • (1994) Accounting as Social and Institutional Practice , pp. 1-39
    • Miller, P.1
  • 69
    • 38149145277 scopus 로고
    • Rationality, institutions and decision making: reflections on March and Olsen's
    • Mouritsen, J. (1994), “Rationality, institutions and decision making: reflections on March and Olsen's”, Accounting, Organizations and Society, Rediscovering Institutions, Vol. 19, pp. 193-211.
    • (1994) Accounting, Organizations and Society, Rediscovering Institutions , vol.19 , pp. 193-211
    • Mouritsen, J.1
  • 70
    • 0001144412 scopus 로고
    • New stock issues and the institutional production of trust
    • Neu, D. (1991), “New stock issues and the institutional production of trust”, Accounting, Organizations and Society, Vol. 16, pp. 185-200.
    • (1991) Accounting, Organizations and Society , vol.16 , pp. 185-200
    • Neu, D.1
  • 71
    • 0034339121 scopus 로고    scopus 로고
    • Organizational transformation during institutional upheaval
    • Newman, K.L. (2000), “Organizational transformation during institutional upheaval”, Academy of Management Review, Vol. 25 No. 3, pp. 602-19.
    • (2000) Academy of Management Review , vol.25 , pp. 602-619
    • Newman, K.L.1
  • 72
    • 84986110954 scopus 로고
    • Strategic responses to institutional processes
    • Oliver, C. (1991), “Strategic responses to institutional processes”, Academy of Management Review, Vol. 16 No. 1, pp. 145-79.
    • (1991) Academy of Management Review , vol.16 , pp. 145-179
    • Oliver, C.1
  • 73
    • 84925974400 scopus 로고
    • Travistock Publications, London.
    • Parkin, F. (1982), Max Weber, Travistock Publications, London.
    • (1982) Max Weber
    • Parkin, F.1
  • 75
    • 0002537996 scopus 로고
    • Overboard with myth and symbols
    • Perrow, C. (1985), “Overboard with myth and symbols”, American Journal of Sociology, Vol. 91, pp. 151-5.
    • (1985) American Journal of Sociology , vol.91 , pp. 151-155
    • Perrow, C.1
  • 77
  • 81
    • 0031167604 scopus 로고    scopus 로고
    • The SEC's enforcement actions against auditors: an auditor reputation and institutional theory perspective
    • Rollins, T.P. and Bremser, W.G. (1997), “The SEC's enforcement actions against auditors: an auditor reputation and institutional theory perspective”, Critical Perspectives on Accounting, Vol. 8, pp. 191-206.
    • (1997) Critical Perspectives on Accounting , vol.8 , pp. 191-206
    • Rollins, T.P.1    Bremser, W.G.2
  • 82
    • 0000363974 scopus 로고
    • Never mind the gap: towards an institutional perspective on management accounting practice
    • Scapens, R. (1994), “Never mind the gap: towards an institutional perspective on management accounting practice”, Management Accounting Research, Vol. 5, pp. 301-21.
    • (1994) Management Accounting Research , vol.5 , pp. 301-321
    • Scapens, R.1
  • 83
    • 0030268644 scopus 로고    scopus 로고
    • Structure and agency in management accounting research: a response to Boland's interpretive act
    • Scapens, R. and Macintosh, N. (1996), “Structure and agency in management accounting research: a response to Boland's interpretive act”, Accounting, Organizations and Society, pp. 675-90.
    • (1996) Accounting, Organizations and Society , pp. 675-690
    • Scapens, R.1    Macintosh, N.2
  • 84
    • 44949268590 scopus 로고
    • Accounting and control: a case study of resistance to accounting change
    • Scapens, R. and Roberts, J. (1993), “Accounting and control: a case study of resistance to accounting change”, Management Accounting Research., Vol. 4 No. 1, pp. 1-32.
    • (1993) Management Accounting Research. , vol.4 , pp. 1-32
    • Scapens, R.1    Roberts, J.2
  • 85
    • 0001467533 scopus 로고
    • Unpacking Institutional Arguments
    • in Powell, W.W. and DiMaggio, P.J. (Eds), University of Chicago Press, Chicago, IL
    • Scott, W.R. (1991) “Unpacking Institutional Arguments”, in Powell, W.W. and DiMaggio, P.J. (Eds), The New Institutionalism in Organizational Analysis, University of Chicago Press, Chicago, IL, pp. 164-82.
    • (1991) The New Institutionalism in Organizational Analysis , pp. 164-182
    • Scott, W.R.1
  • 87
    • 84977113996 scopus 로고
    • The organization of societal sectors
    • in Meyer, J.W. and Scott, W.R. (Eds), Sage publications, Beverly Hills, CA
    • Scott, W.R. and Meyer, J.W. (1983), “The organization of societal sectors”, in Meyer, J.W. and Scott, W.R. (Eds), Organizational Environments: Ritual and Rationality, Sage publications, Beverly Hills, CA, pp. 129-53.
    • (1983) Organizational Environments: Ritual and Rationality , pp. 129-153
    • Scott, W.R.1    Meyer, J.W.2
  • 88
    • 0000972771 scopus 로고    scopus 로고
    • Accounting and competitive tendering in UK local government: an institutionalist interpretation of the new public management
    • Seal, W. (1999), “Accounting and competitive tendering in UK local government: an institutionalist interpretation of the new public management”, Financial Accountability and Management, Vol. 15, pp. 309-28.
    • (1999) Financial Accountability and Management , vol.15 , pp. 309-328
    • Seal, W.1
  • 89
    • 84965612251 scopus 로고
    • University of California Press, Berkeley, CA.
    • Selznick, P. (1949), TVA and the Grass Roots, University of California Press, Berkeley, CA.
    • (1949) TVA and the Grass Roots
    • Selznick, P.1
  • 90
    • 0002902691 scopus 로고
    • A theory of structure, duality, agency and transformation
    • Sewell, W.H. Jr (1992), “A theory of structure, duality, agency and transformation”, American Journal of Sociology, Vol. 98, pp. 1-29.
    • (1992) American Journal of Sociology , vol.98 , pp. 1-29
    • Sewell, W.H.1
  • 92
    • 0022297784 scopus 로고
    • Institutional environments and resource dependence: sources of administrative structure in institutions of higher education
    • Tolbert, P.S. (1985), “Institutional environments and resource dependence: sources of administrative structure in institutions of higher education”, Administrative Science Quarterly, Vol. 30, pp. 1-13.
    • (1985) Administrative Science Quarterly , vol.30 , pp. 1-13
    • Tolbert, P.S.1
  • 93
    • 0000189829 scopus 로고
    • Institutional sources of change in the femoral structure of organizations: the diffusion of civil service reform, 1880-1935
    • Tolbert, P.S. and Zucker, L.G. (1983), “Institutional sources of change in the femoral structure of organizations: the diffusion of civil service reform, 1880-1935”, Administrative Science Quarterly, Vol. 28, pp. 22-39.
    • (1983) Administrative Science Quarterly , vol.28 , pp. 22-39
    • Tolbert, P.S.1    Zucker, L.G.2
  • 94
    • 0010853475 scopus 로고
    • The theory of instrumental valued: extensions, calrifications
    • in Tool, M. (Ed.), Kluwer Publishers, Boston, MA
    • Tool, M. (1993), “The theory of instrumental valued: extensions, calrifications”, in Tool, M. (Ed.), Institutional Economics, Kluwer Publishers, Boston, MA, pp. 119-59.
    • (1993) Institutional Economics , pp. 119-159
    • Tool, M.1
  • 99
    • 0038285116 scopus 로고
    • The role of institutionalization in cultural persistence
    • Zucker, L.G. (1977), “The role of institutionalization in cultural persistence”, American Sociological Review, Vol. 42, pp. 726-43.
    • (1977) American Sociological Review , vol.42 , pp. 726-743
    • Zucker, L.G.1
  • 100
    • 0023496834 scopus 로고
    • Institutional theories of organizations
    • Zucker, L.G. (1987), “Institutional theories of organizations”, Annual Review of Sociology, Vol. 13, pp. 443-64.
    • (1987) Annual Review of Sociology , vol.13 , pp. 443-464
    • Zucker, L.G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.