Journal ArticleDOI
The social construction of positive choices
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In this article, the authors consider the social construction of a manager's choices; in particular, the individual, institutional and societal influences on behaviour, and the analysis and empirical illustration suggest that such a perspective provides a richer, more inclusive explanation of behaviour than is provided by positive approaches.Abstract:
Positive studies of a manager's selection of accounting practices have focused on a small number of compensation, contracting and political variables to explain behaviour. These studies, by ignoring the embeddedness of managers in social relations, have unnecessarily assumed away many of the social factors that influence and constrain one's choices. This study considers the social construction of a manager's choices; in particular, the individual, institutional and societal influences on behaviour. The analysis and empirical illustration suggest that such a perspective provides a richer, more inclusive explanation of behaviour than is provided by positive approaches.read more
Citations
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The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields (Chinese Translation)
Paul DiMaggio,Walter W. Powell +1 more
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.
Posted Content
Culture, Corporate Governance and Disclosure in Malaysian Corporations
Roszaini Haniffa,T. E. Cooke +1 more
TL;DR: In this article, the importance of various corporate governance and cultural (race and education) characteristics, in addition to firm-specific factors, as possible determinants of voluntary (non-mandatory accounting and non-accounting information) disclosures in Malaysian listed corporations.
Journal ArticleDOI
The appropriateness of RAPM: Toward the further development of theory
TL;DR: The authors provides an overview of the RAPM literature, and explains some important points of critique, and explores the possibility for a further development of the Reliance on Accounting Performance Measures theory that is based on the concept of uncertainty.
Journal ArticleDOI
The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidence*
Posted Content
Tracking the numbers: across accounting and finance, organizations and markets
TL;DR: This paper reviewed recent advances in the emergent field of social studies of finance (SSF) and set out to illustrate how a closer engagement with SSF might benefit research interests in accounting and vice versa.
References
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Journal ArticleDOI
Theory of the firm: Managerial behavior, agency costs and ownership structure
TL;DR: In this article, the authors draw on recent progress in the theory of property rights, agency, and finance to develop a theory of ownership structure for the firm, which casts new light on and has implications for a variety of issues in the professional and popular literature.
Book ChapterDOI
The iron cage revisited institutional isomorphism and collective rationality in organizational fields
Paul DiMaggio,Walter W. Powell +1 more
TL;DR: In this paper, 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.
Journal ArticleDOI
Economic Action and Social Structure: The Problem of Embeddedness
TL;DR: In this article, the extent to which economic action is embedded in structures of social relations, in modern industrial society, is examined, and it is argued that reformist economists who attempt to bring social structure back in do so in the "oversocialized" way criticized by Dennis Wrong.
Journal ArticleDOI
Institutionalized Organizations: Formal Structure as Myth and Ceremony
John W. Meyer,Brian Rowan +1 more
TL;DR: Many formal organizational structures arise as reflections of rationalized institutional rules as discussed by the authors, and the elaboration of such rules in modern states and societies accounts in part for the expansion and i...
Book
Limited-Dependent and Qualitative Variables in Econometrics
TL;DR: In this article, the authors present a survey of the use of truncated distributions in the context of unions and wages, and some results on truncated distribution Bibliography Index and references therein.
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Institutionalized Organizations: Formal Structure as Myth and Ceremony
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