The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields (Chinese Translation)
01 Jan 2008-
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.
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28 Jan 2019
TL;DR: In this paper, the authors examined the relationship between institutional pressures and environmental management accounting (EMA) adoption level by applying new institutional sociology perspective and found that coercive isomorphism, normative pressures and mimetic processes are significant and moderate positively influence for the adoption of EMA.
Abstract: Environment is a vital part of an organization to being success, also having an appropriate environmental management system is leading to record environmental related activities. The study examined the relationship between institutional pressures and environmental management accounting (EMA) adoption level by applying new institutional sociology perspective. 100 small and medium manufacturing entities which are registered in Anuradhapura were selected based on convenient sampling method. Data were collected from accountants or/and proprietorof the selected entities using a structured questionnaire. Reliability analysis applied to test the reliability of the questionnaire;descriptive analysis and inferential analysis were applied to analyze the data. Hypotheses were tested by using multiple regression analysis. As per objective of (1) identifying the relationship between institutional pressures and EMA adoption, the results revealed that coercive isomorphism, normative pressures and mimetic processesare significant and moderate positively influence for the adoption of EMA. Addition to that the study (2) investigates the impact of institutional influences on EMA adoption; the findings exposed that coercive isomorphism (responses to political and legitimacy influences)playsavital role in pressuring EMAforadoption and final objective was to (3) identify the most forceful factor for the EMA adoption; the findings revealed thatcoercive isomorphism (political/ legitimacy influences) is important in managing environmental issues in SMEs?. Moreover, the findings support that SME manufacturing firms in Anuradhapura district still do not practice EMA practices with their entities.Therefore, this study recommends that the political and legitimacy influences should enhance to adopt and improve environmental management accounting practices in Anuradhapura district Manufacturing SMEs. Apart from that, the study has made attention on understanding the application of new institutional sociology perspective, also provides useful contribution to the present knowledge by exploring more explanations for environmental management accounting adoption in an unexplored context in Anuradhapura district as well as in Sri Lanka.
5 citations
01 Jan 2015
5 citations
Dissertation•
01 Jan 2016
TL;DR: In this article, the authors draw on international research into the practice of operational auditing and apply an agency and institutional theory perspective in the critical analysis of the published literature to generate new insights as to what are the problematic factors causing the theory practice gap.
Abstract: The current literature on operational auditing (OA) reveals considerable uncertainty as to its effectiveness due to a theory-practice gap. This study draws on international research into the practice of operational auditing and applies an agency and institutional theory perspective in the critical analysis of the published literature to generate new insights as to what are the problematic factors causing the theorypractice gap. The findings identify a range of problematic factors occurring at the OA concept, Internal Audit Function (IAF) and organizational levels which impacts on the effective application of the process. These new insights are used as a basis to develop a new conceptual model of enabling factors to address the problems and facilitate the effective practice of OAs. These findings contribute to ongoing literature on operational auditing and have practical implications for the improvement of existing standards or best practice guidelines for the conduct of operational auditing. The paper also provides avenues for further research to confirm the findings.
5 citations
DOI•
01 Jan 2020
TL;DR: In a variety of issue-areas in global governance, hybrid solutions have been experi-mented with in order to address the dilemma created by the export of Western tem-plates of good governance, democracy, the rule of law, etc. as discussed by the authors.
Abstract: In a variety of issue-areas in global governance, hybrid solutions have been experi-mented with in order to address the dilemma created by the export of Western tem-plates of good governance, democracy, the rule of law, etc. to non-Western contexts. The latest manifestation of this global trend towards hybridity are hybrid anti-im-punity commissions which have begun to proliferate in Latin America, and which are likely to produce ripple-effects beyond the continent. Their prototype, the Co-mision Internacional Contra la Impunidad en Guatemala (CICIG), was deployed in Guatemala; later, variants of CICIG were created in Honduras, El Salvador, and Ecuador. However, the new hybrids remain largely underresearched. This contribu-tion therefore discusses the state of art and outlines a research agenda on these new hybrid commissions, arguing that, on the one hand, the effects of these mechanisms require further scrutiny – how do hybrid anti-impunity commissions shape a variety of possible outcomes including the rule of law, statehood, sovereignty, democracy, and the like? On the other hand, we should investigate the factors that contribute to the establishment, successes, and failures of these hybrids, thus treating them as outcomes to be explained.
5 citations
Dissertation•
19 Feb 2013
TL;DR: In this paper, the authors studied the health sector in Kenya and the role of the government in the provision of health services. But, their focus was on the implementation of these services and not the quality of the services.
Abstract: xi CHAPTER ONE INTRODUCTION 1 1.1 Background of the study 1 1.1.1 The Health sector in Kenya 2 1.2 Problem Statement 6 -, 1.3 Objective of the Study 8 1.4 Research Questions 9 1.5 Significance of the study 9 1.6 Scope of the Study 10 1.7 Limitations of the study 10 CHAPTER TWO -LITERATURE REVIEW 11
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References
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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
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
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
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
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