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)

'Institutionalized Organizations: Formal Structure as Myth and Ceremony', American Journal of Sociology, 83, pp. 340-63.

This article brings together empirical academic research on public sector innovation. Via a systematic literature review, we investigate 181 articles and books on public sector innovation, published between 1990 and 2014. These studies are analysed based on the following themes: (1) the definitions of innovation, (2) innovation types, (3) goals of innovation, (4) antecedents of innovation and (5) outcomes of innovation. Based upon this analysis, we develop an empirically based framework of potentially important antecedents and effects of public sector innovation. We put forward three future research suggestions: (1) more variety in methods: moving from a qualitative dominance to using other methods, such as surveys, experiments and multi-method approaches; (2) emphasize theory development and testing as studies are often theory-poor; and (3) conduct more cross-national and cross-sectoral studies, linking for instance different governance and state traditions to the development and effects of public sector innovation.

/pdf/innovation-in-the-public-sector-a-systematic-review-and-16s7x3fd06.pdf

Innovation in the public sector: a systematic review and future research agenda

economic effects of FDI flows to countries in the global South. Though the book alludes to Southern unionists and other laymen criticizing Northern FDI for crowding out domestic investment and fostering unemployment and inequality, no reference whatsoever is made to the empirical work of scholars such as Jeffrey Kentor, William Dixon, and Terry Boswell, whose articles in the American Journal of Sociology and the American Sociological Review corroborate these criticisms. Southern fears of growth-reducing FDI effects are reduced in Guillén’s study to a simple image problem, to be solved by more efficient public relations efforts on the part of the multinationals. In fact, Guillén claims, “Spanish multinationals .|.|. are moving in the right direction, namely .|.|. beefing up their public-relations image throughout the region as long-term investors and philanthropists committed to the host country’s development” (p. 173).

An Engine, Not a Camera: How Financial Models Shape Markets:

Purpose




The purpose of this paper is to establish and advance the role of academic accounting in the pursuit of the United Nations Sustainable Development Goals (SDGs), which are regarded as the most salient point of departure for understanding and achieving environmental and human development ambitions up to (and no doubt beyond) the year 2030.




Design/methodology/approach




This paper provides a synthesis of interdisciplinary perspectives on sustainable development and integration of this with the accounting for sustainability literature. In addition, potential accounting research contributions are proposed so as to support the development of new research avenues.




Findings




Existing research in accounting that is relevant to individual SDGs serves as an initial link between them and the accounting discipline. At the same time, the SDGs focus highlights new sites for empirical work (including interdisciplinary investigations) as well as inviting innovation in accounting theoretical frameworks. Moreover, the SDGs provide a context for (re)invigorating accounting’s contribution to sustainable development debates.




Originality/value




This is the first paper to explore the roles academic accounting can play in furthering achievement of the SDGs through enhanced understanding, critiquing and advancing of accounting policy, practice and theorizing. It is also the first paper to propose a research agenda in this area.

/pdf/achieving-the-united-nations-sustainable-development-goals-46xhib71ut.pdf

Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research

This paper explores the organizational dynamics of Enterprise Risk Management (ERM). ERM is the main form taken by firms’ increasing efforts to organize uncertainty, which ‘exploded’ in the 1990s. The ERM approach seeks to link risk management with business strategy and objective-setting, entering the domains of control, accountability and decision making. In this work, the organizational variations of ERM are investigated through a longitudinal multiple case study, using data from three companies collected over a 7-year period (from 2002 to 2008). The findings contribute to our understanding of ERM as a practice, revealing its trajectory within the organizations as it encounters pre-existing logics, and as both are shaped by risk rationalities, experts and technologies.

/pdf/the-organizational-dynamics-of-enterprise-risk-management-2exz85mss2.pdf

The organizational dynamics of Enterprise Risk Management

Performance Management is the challenge confronting public service managers. However, the enduring research focus on performance measurement in public services, without resolution, does not offer neat solutions to performance management in public services. This drawback of measurement difficulties has not abated interest in performance management. But there are significant adverse outcomes associated with the clumsy use of performance management systems in public services, particularly negative effects on staff morale. The lack of ready-made answers to performance management makes this task complex and demanding for public service managers. This paper identifies critical dimensions of effectiveness in performance management systems.

https://papers.ssrn.com/sol3/Delivery.cfm/FAAM_FAAM12049.pdf?abstractid=2546091&mirid=5

Performance Management in the Public Sector: The Ultimate Challenge

Actor-network theory and stakeholder collaboration: the case of Cultural Districts.

In an unexpected circumstance, such as the COVID-19 pandemic, public service delivery cannot be suspended, but must be delivered online, relying on the available digital technology. Social media, s...

https://www.tandfonline.com/doi/pdf/10.1080/09540962.2020.1764206

New development: COVID-19 as an accelerator of digital transformation in public service delivery

The purpose of this paper is to outline an agenda for researching the relationship between technology-enabled networks – such as social media and big data – and the accounting function. In doing so, it links the contents of an unfolding area research with the papers published in this special issue of Accounting, Auditing and Accountability Journal.,The paper surveys the existing literature, which is still in its infancy, and proposes ways in which to frame early and future research. The intention is not to offer a comprehensive review, but to stimulate and conversation.,The authors review several existing studies exploring technology-enabled networks and highlight some of the key aspects featuring social media and big data, before offering a classification of existing research efforts, as well as opportunities for future research. Three areas of investigation are identified: new performance indicators based on social media and big data; governance of social media and big data information resources; and, finally, social media and big data’s alteration of information and decision-making processes.,The authors are currently experiencing a technological revolution that will fundamentally change the way in which organisations, as well as individuals, operate. It is claimed that many knowledge-based jobs are being automated, as well as others transformed with, for example, data scientists ready to replace even the most qualified accountants. But, of course, similar claims have been made before and therefore, as academics, the authors are called upon to explore the impact of these technology-enabled networks further. This paper contributes by starting a debate and speculating on the possible research agendas ahead.

/pdf/accounting-accountability-social-media-and-big-data-4y5xraozoh.pdf

Michela Arnaboldi

Papers

The organizational dynamics of Enterprise Risk Management

Performance Management in the Public Sector: The Ultimate Challenge

Actor-network theory and stakeholder collaboration: the case of Cultural Districts.

New development: COVID-19 as an accelerator of digital transformation in public service delivery

Accounting, accountability, social media and big data: revolution or hype?