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

TL;DR: In this article, the authors argue that rational actors make their organizations increasingly similar as they try to change them, and describe three isomorphic processes-coercive, mimetic, and normative.
Abstract: 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.
Citations
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Journal ArticleDOI
15 Jun 2018
TL;DR: In this paper, the authors investigate the management accounting practices among companies dedicated to the production of bottled mineral water in State of Paraiba, Brazil, looking for evidence s of isomorphism.
Abstract: espanolPor la lente de la Nueva Sociologia Institucional, las practicas de contab ilidad gerencial pueden ser institucionalizadas en las organizaciones que buscan legitimacion, que a su vez las conducen a ser mas semejantes entre si, siendo esa "homogeneizacion" captada por el isomorfismo. Asi, el objetivo de este articulo fue investiga r practicas de contabilidad gerencial entre empresas dedicadas a la fabricacion de agua mineral envasadas en el Estado de paraiba en busca de evidencias de isomorfismo. Para la operacionalizacion de esta investigacion se realizo un estudio exploratorio y d escriptivo, de naturaleza cualitativa junto a cuatro de esas empresas, registradas en la Federacion de las Industrias del Estado de Paraiba - FIEP - PB, por medio de entrevistas semiestructuradas con sus gestores. Los resultados obtenidos apuntan a la presen cia de comportamiento isomorfico acerca de los procedimientos de costeo, asi como de los procedimientos referentes a la evaluacion de desempeno en el ambito de las empresas investigadas. EnglishThrough the lens of New Institutional Sociology, the management accounting practices can be institutionalized in organizations that seek legitimacy, which in turn lead them to be more similar amongst themselves , being this "homogenization" captured by isomorphism. The objective of this paper was to investigate the management accounting practices among companies dedicated to the production of bottled mineral water in State of Paraiba, Brazil, looking for evidence s of isomorphism. For the operationalization of this research , an exploratory and descriptive study of a qualitative nature, was carried out through semi - structured interviews with its managers within four of these companies, all of them registered in the Federation of Par aiba State Industries - FIEP - PB . The results point to the presence of isomorphic behavior regarding the cost of procedures , as well as the procedures for the performance evaluation within the se companies. portuguesPela lente da Nova Sociologia Institucional, as praticas de contabilidade gerencial podem ser institucionalizadas nas organizacoes que buscam legitimacao, que por sua vez, as conduzem a serem mais semelhantes entre si, sendo essa “homogeneizacao” captada pelo isomorfismo. Assim, o objetivo deste artigo foi investigar praticas de contabilidade gerencial entre empresas dedicadas a fabricacao de agua mineral envasadas no Estado da Paraiba em busca de evidencias de isomorfismo. Para a operacionalizacao desta pesquisa foi realizado um estudo exploratorio e descritivo, de natureza qualitativa, junto a quatro dessas empresas, cadastradas na Federacao das Industrias do Estado da Paraiba - FIEP-PB, por meio de entrevistas semiestruturadas com seus gestores. Os resultados obtidos apontam para a presenca de comportamento isomorfico acerca dos procedimentos de custeio, bem como dos procedimentos referentes a avaliacao de desempenho no âmbito das empresas investigadas.Palavras-chave: Controladoria. Praticas de contabilidade gerencial. Isomorfismo.

6 citations

Dissertation
20 Jun 2018
TL;DR: The authors explored the relation entre diversite du genre au conseil d'administration and la qualite des etats financiers, and found that the diversite of the genre at the conseils of the different domains contributes to the qualite of femmes administrateurs.
Abstract: Cette these propose d'etudier dans quelle mesure la diversite du genre au conseil d'administration influence la qualite des etats financiers. Plus precisement, cette these explore la relation entre la diversite du genre au conseil d'administration et la qualite des etats financiers en soulignant l'influence des attributs des femmes administrateurs sur la qualite des etats financiers.Cette these repose sur un large echantillon d'entreprises francaises appartenant a l'indice CAC All-shares d'Euronext Paris entre 2001 et 2010. Apres avoir controle l'endogeneite et d'autres facteurs specifiques au conseil d'administration, a l'entreprise et a l'industrie, nos resultats montrent que la diversite du genre au conseil d‟administration est positivement associee a la qualite des etats financiers. De plus, nos resultats mettent en lumiere une influence significative des attributs des femmes administrateurs sur la relation entre la diversite du genre dans les conseils d'administration et la qualite des etats financiers. En ce qui concerne plus particulierement les attributs, nous avons trouve que l'appartenance au comite d‟audit, l'expertise comptable et financiere et l'experience des femmes ont un impact positif et significatif sur la qualite des etats financiers. L'ensemble de ces resultats temoigne de l'importance des competences dans les conseils d'administration diversifies en termes de genre et revelent la pertinence des attributs des femmes administrateurs pour assurer la qualite des etats financiers.

6 citations

Posted Content
TL;DR: In this article, two modeles de simulation en systemes d'information sont presentes to illustrer l'apport de la combinaison des deux approches methodologiques, en particulier pour asseoir la validite des resultats.
Abstract: Si la simulation connait une popularite croissante en sciences des organisations, force est de constater que les recherches en systemes d'information emploient encore peu frequemment cette approche methodologique. Dans cette communication, la pertinence de la simulation pour explorer des phenomenes complexes et emergents est tout d'abord mise en exergue. De plus, cet article se propose de souligner l'interet d'un design de recherche combinant deux approches methodologiques : l'etude de cas et la simulation multi-agents. Deux modeles de simulation en systemes d'information sont presentes pour illustrer l'apport de la combinaison des deux approches methodologiques, en particulier pour asseoir la validite des resultats. En effet, l'ancrage qualitatif pour construire le modele de la simulation, d'une part ameliore la validite du modele, et d'autre part accroit la portee de l'interpretation des resultats de la simulation. Mots cles : systemes d'information, design de recherche, etude de cas, simulation multi-agents, validite des resultats, processus emergents. 2

6 citations

01 Jan 2015
TL;DR: In this article, a case study of a government agency that is responsible for providing training and financial assistance to students and entrepreneurs in Malaysia, the authors suggest that adoption of KPIs can be instrumental, but is also isomorphic, following management fashion, and has been used for legitimisation.
Abstract: The main objective of this study is to provide insight into the implementation of Key Performance Indicators (KPIs) in public sector organisations. Drawing on a case study of a government agency that is responsible for providing training and financial assistance to students and entrepreneurs in Malaysia we suggest that adoption of KPIs can be instrumental, but is also isomorphic, following management fashion, and has been used for legitimisation. Implementation of KPIs requires strong support, both human and non-human, if their introduction is to be effective. The key to perceived effectiveness of KPIs in this study lay primarily within the role of champions who were able to convince and convert members of the organisation of the value of KPIs to their activities.

6 citations

01 Jan 2018
TL;DR: In this article, the authors propose an analysis of the mise en place of un outil de gestion d'une activite "militante" in l'economie sociale.
Abstract: Les outils de gestion sont etudies pour leur efficacite dans la performance economique des organisations, mais rarement pour leur efficacite dans l’atteinte d’objectifs sociaux ou politiques que les entreprises de l’economie sociale poursuivent egalement. L’article propose une analyse de la mise en place d’un outil de gestion d’une activite « militante ». Les resultats font emerger les questions posees au sein d’espaces adaptes a des acteurs « militants » et les reponses apportees.

6 citations

References
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Journal ArticleDOI
TL;DR: This article synthesize the large but diverse literature on organizational legitimacy, highlighting similarities and disparities among the leading strategic and institutional approaches, and identify three primary forms of legitimacy: pragmatic, based on audience self-interest; moral, based upon normative approval; and cognitive, according to comprehensibility and taken-for-grantedness.
Abstract: This article synthesizes the large but diverse literature on organizational legitimacy, highlighting similarities and disparities among the leading strategic and institutional approaches. The analysis identifies three primary forms of legitimacy: pragmatic, based on audience self-interest; moral, based on normative approval: and cognitive, based on comprehensibility and taken-for-grantedness. The article then examines strategies for gaining, maintaining, and repairing legitimacy of each type, suggesting both the promises and the pitfalls of such instrumental manipulations.

13,229 citations

Journal ArticleDOI
TL;DR: In this paper, a theory of stakeholder identification and saliency based on stakeholders possessing one or more of three relationship attributes (power, legitimacy, and urgency) is proposed, and a typology of stakeholders, propositions concerning their saliency to managers of the firm, and research and management implications.
Abstract: Stakeholder theory has been a popular heuristic for describing the management environment for years, but it has not attained full theoretical status. Our aim in this article is to contribute to a theory of stakeholder identification and salience based on stakeholders possessing one or more of three relationship attributes: power, legitimacy, and urgency. By combining these attributes, we generate a typology of stakeholders, propositions concerning their salience to managers of the firm, and research and management implications.

10,630 citations

Journal ArticleDOI
Christine Oliver1
TL;DR: The authors applied the convergent insights of institutional and resource dependence perspectives to the prediction of strategic responses to institutional processes, and proposed a typology of strategies that vary in active organizational resistance from passive conformity to proactive manipulation.
Abstract: This article applies the convergent insights of institutional and resource dependence perspectives to the prediction of strategic responses to institutional processes. The article offers a typology of strategic responses that vary in active organizational resistance from passive conformity to proactive manipulation. Ten institutional factors are hypothesized to predict the occurrence of the alternative proposed strategies and the degree of organizational conformity or resistance to institutional pressures.

7,595 citations

Journal ArticleDOI
TL;DR: This article conducted a meta-analysis of 52 studies and found that corporate virtue in the form of social responsibility and, to a lesser extent, environmental responsibility is likely to pay off, although the operationalizations of CSP and CFP also moderate the positive association.
Abstract: Most theorizing on the relationship between corporate social/environmental performance (CSP) and corporate financial performance (CFP) assumes that the current evidence is too fractured or too variable to draw any generalizable conclusions. With this integrative, quantitative study, we intend to show that the mainstream claim that we have little generalizable knowledge about CSP and CFP is built on shaky grounds. Providing a methodologically more rigorous review than previous efforts, we conduct a meta-analysis of 52 studies (which represent the population of prior quantitative inquiry) yielding a total sample size of 33,878 observations. The meta-analytic findings suggest that corporate virtue in the form of social responsibility and, to a lesser extent, environmental responsibility is likely to pay off, although the operationalizations of CSP and CFP also moderate the positive association. For example, CSP appears to be more highly correlated with accounting-based measures of CFP than with market-based ...

6,493 citations

Journal ArticleDOI
TL;DR: In this paper, the authors consider structural inertia in organizational populations as an outcome of an ecological-evolutionary process and define structural inertia as a correspondence between a class of organizations and their environments.
Abstract: Considers structural inertia in organizational populations as an outcome of an ecological-evolutionary process. Structural inertia is considered to be a consequence of selection as opposed to a precondition. The focus of this analysis is on the timing of organizational change. Structural inertia is defined to be a correspondence between a class of organizations and their environments. Reliably producing collective action and accounting rationally for their activities are identified as important organizational competencies. This reliability and accountability are achieved when the organization has the capacity to reproduce structure with high fidelity. Organizations are composed of various hierarchical layers that vary in their ability to respond and change. Organizational goals, forms of authority, core technology, and marketing strategy are the four organizational properties used to classify organizations in the proposed theory. Older organizations are found to have more inertia than younger ones. The effect of size on inertia is more difficult to determine. The variance in inertia with respect to the complexity of organizational arrangements is also explored. (SRD)

6,425 citations