What makes organizations so similar? We contend that the engine of rationalization and bureaucratization has moved from the competitive marketplace to the state and the professions. Once a set of organizations emerges as a field, a paradox arises: rational actors make their organizations increasingly similar as they try to change them. We describe three isomorphic processes-coercive, mimetic, and normative—leading to this outcome. We then specify hypotheses about the impact of resource centralization and dependency, goal ambiguity and technical uncertainty, and professionalization and structuration on isomorphic change. Finally, we suggest implications for theories of organizations and social change.

The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields (Chinese Translation)

Public Management Reform. A Comparative Analysis

The authors examine the effects of two forms of capital, i.e. human capital and social capital, on innovation at the country level. We use secondary data from the World Development Report on a country's overall human development to test for a relationship between human capital and innovation. We also use previous conceptualizations of social capital as comprising trust, associational activity, and norms of civic behaviour to test for relationships between these indicators of social capital and innovation using data from the World Values Survey. Unlike most previous studies that examined human and social capital within a given country, we develop and empirically test a theoretically grounded model that relates human and social capital to innovation at the societal level across 59 different countries, thus providing a more global view of the role of these two forms of capital in generating value. We find strong support for the positive relationship between human capital and innovation and partial support fo...

Human capital, social capital, and innovation: a multi-country study

https://isiarticles.com/bundles/Article/pre/pdf/51048.pdf

Spinning out new ventures: a typology of incubation strategies from European research institutions

A process study of entrepreneurial team formation: the case of a research-based spin-off

Over the past 25 years, significant New Public Management (NPM) reforms, particularly towards accrual accounting, have characterized the public sector in many countries. The diversity in public fin...

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The effect of IPSAS on reforming governmental financial reporting: an international comparison

Innovations in Governmental Accounting Systems: the Concept of a 'Mega General Ledger' in Belgian Provinces

Although some efforts have been made over the last 20 years, governmental capital assets are still the subject of many unresolved questions. After presenting an overview of the current differing accounting standards or research efforts with respect to governmental capital assets, this paper analyses the criteria of recognition, valuation and disclosure of capital assets in the reform of three kinds of Flemish governments. Their reformed accounting system is compared with IPSAS 17 (IFAC), being an important internationally driven milestone considering capital assets. An important issue is the lack of a conceptual framework regarding capital assets and an attempt is made to canalise the existing ideas. An important issue in governmental accounting is the first balance sheet approach when accounting reforms are implemented. This study indicates that the lack of distinguishing a separate accounting framework for capital assets with respect to the first balance sheet, causes a lot of confusion in the discussion about accounting standards. Finally, the paper aims at providing experiences in analysing governmental accounting standards for capital assets. The examination of the adoption reveals that the accounting reforms usually do not take into account the specific governmental characteristics of capital assets.

Capital Assets in Governmental Accounting Reforms

Innovations in governmental accounting systems: the concept of a 'Mega General Ledger' in Belgian provinces

In the last years a number Belgian public sector organisations have been reformed from cameralistic/cash accounting towards business-like accrual accounting. Recently, the Belgian legislator prepared the accounting reform of provincial governments (1999, 2000) starting as of 1st January 2002. Generally, the provincial accounting reform implies a maintaining of the traditional cameralistic accounting system together with the introduction of accrual accounting in order to obtain a patrimonial view of each province. Although provinces are more extensive than local governments, they have mostly a centralised accounting system.

Christophe Vanhee

Papers

The effect of IPSAS on reforming governmental financial reporting: an international comparison

Innovations in Governmental Accounting Systems: the Concept of a 'Mega General Ledger' in Belgian Provinces

Capital Assets in Governmental Accounting Reforms

Innovations in governmental accounting systems: the concept of a 'Mega General Ledger' in Belgian provinces

Innovations in Governmental Accounting Systems