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)

Thank you very much for reading handbook of psychological testing. As you may know, people have search hundreds times for their favorite readings like this handbook of psychological testing, but end up in infectious downloads. Rather than reading a good book with a cup of tea in the afternoon, instead they juggled with some infectious virus inside their laptop. handbook of psychological testing is available in our digital library an online access to it is set as public so you can download it instantly. Our digital library hosts in multiple countries, allowing you to get the most less latency time to download any of our books like this one. Kindly say, the handbook of psychological testing is universally compatible with any devices to read.

Handbook Of Psychological Testing

The word governance comes from a Latin word – gubernare – which means to steer. Cicero has written ‘he that governs sits quietly at the stern and scarce is seen to stir’. Thus my colleague, Dr Collette Kirwan, has conceptualised the board as being the navigator of the company.

/pdf/what-is-corporate-governance-4gfue7xyep.pdf

What is Corporate Governance

Abstract This ethnography of three Australian hospitals seeks to understand how and why new accounting systems are “experimented” with in organizations. Latour's sociology of translation is adapted to argue that accounting change emerged not because there was certain knowledge of positive economic outcomes but because an uncertain faith, fostered by expert-generated inscriptions and rhetorical strategies, was able to tie together shifting interests in an actor network. The paper also highlights how accounting may ironically be both real and a simulation.

Experts, networks and inscriptions in the fabrication of accounting images: A story of the

Introducing Translation Studies: Theories and Application 簡評

Building upon panel discussion held at the sixth Accounting History International Conference, a resounding “yes” is offered in response to the question of whether accounting history matters. Howeve...

http://journals.sagepub.com/doi/pdf/10.1177/1032373211417993

Does accounting history matter

Paralleling the advent of different conceptions of accounting in the past two decades or so is the distinction between what are now known as the “traditional” and “new” schools of accounting histor...

The interplay of conceptions of accounting and schools of thought in accounting history

This work provides an analysis of published historical research on accounting and accountability in local government (LG) and in public organizations that have links to LG. Within this context, the study identifies the main themes and trends in this historical research, the extent of adoption of particular theoretical perspectives, the nature of sources examined, the periods of time investigated, and the main contributions of published research on accounting’s past within LG settings. By so doing, this article highlights possible future research topics and makes a call for rigorous and robust research on the development of systems of accounting and accountability in LG around the globe. Such research will recognize that accounting, besides being perceived as a technical practice, is also a social practice, with implications for organizational and social functioning.

/pdf/accounting-and-accountability-in-local-government-19vndk5mrx.pdf

Accounting and Accountability in Local Government: Contributions from Accounting History Research

Purpose – The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt double entry bookkeeping and was a crucial first step in the institutionalisation of the technique in Portuguese public administration.Design/methodology/approach – Set firmly in the archive, this paper adopts new institutional sociology (NIS) to inform the findings of the local, time‐specific accounting policy and practice at the Portuguese Royal Treasury.Findings – Embedded within the broader European context, this study identifies the key pressures exerted upon the Royal Treasury on its formation in 1761, which resulted in major accounting change within Portuguese central government from that date. The study provides further evidence of the importance of the state in the institutionalization of accounting practices by ...

Accounting Change in Central Government

This paper introduces to the English-language literature the Aula do Comeercio (School of Commerce) which was established in Lisbon in 1759. This school was a product of the Portuguese Enlightenmen...

Delfina Gomes

Papers

Does accounting history matter

The interplay of conceptions of accounting and schools of thought in accounting history

Accounting and Accountability in Local Government: Contributions from Accounting History Research

Accounting Change in Central Government

The Portuguese School of Commerce, 1759-1844: a reflection of the "Enlightenment":