Institutional Logics and Institutional Work: Should They Be Agreed?

Author(s):  
Tammar B. Zilber
2021 ◽  
pp. 147059312110560
Author(s):  
Hwanho Choi ◽  
Bernard Burnes

Drawing on concepts of institutional work, legitimacy, and institutional logics, we investigate why countercultural markets experience institutional change and the actions institutional work market actors perform to inform institutional logics and ensure the legitimacy of countercultural markets. Although previous research suggests market changes and disruption, little attention has been paid to markets that originate from different institutional backgrounds, changes in the market experience in relation to its legitimization, and institutional work to attain legitimacy. The case of indie music in South Korea illustrates the evolution of a cultural market from the introduction of its ethos, the crisis caused by legitimacy pressures, and the transformation of the market. Using data gathered through in-depth interviews with indie labels and music consumers in South Korea, and archival sources, our research illuminates the source of market struggle and theorizes approaches that market actors perform to overcome the struggle.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nizar Mohammad Alsharari

Purpose This study aims to explore the influence of contingent factors on the assimilation of the cloud enterprises resources plan (ERP) system in the UAE’s public sector. It explains the relationship between institutional logics and institutional work while implementing ERP-based cloud computing (CC) to transform the government. Design/methodology/approach This study uses qualitative methods and an interpretive approach to provide an in-depth explanation for a detailed case study in the public sector. The institutional logics framework has been used to inform the integration between ERP system and CC in the public sector case. Findings Findings show that the UAE public sector could align institutional work processes with the inbuilt logics of ERP-based CC, resulting in successful assimilation of the cloud version. This study concludes that institutional pressures in highly institutionalized environments will generate organizational responses, but those responses are dependent upon and influenced by aspects of organizational culture. This study found that the organizational culture has led to a radical change by implementing the cloud ERP system and institutionalizing its usage toward transforming government. Moreover, ERP assimilation is the extent to which an organization has developed from understanding the ERP system’s functionalities to mastering and deploying them in their processes. Research limitations/implications This study has important implications and contributions to the literature in three ways. First, this study examines an understudied topic, the interaction between CC and institutional logics. Second, this study contributes to the public sector research by providing a fine-tuned interpretation of the organization’s strategic behavior in response to a new information technology (IT) trend. Finally, this study also focuses on this new trend of CC which can influence the global IT industry, and it is worthy of being considered. Originality/value Explanatory case study research has a value to the public sector that one might be discovering new phenomena while analyzing the public sector case. The implementation of cloud ERP is one of the best methods of integrating technology with the public sector’s organizational, technical, economic, social, cultural and other environmental domains.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hanna Silvola ◽  
Eija Vinnari

PurposeThe purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors.Design/methodology/approachApplying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly.FindingsWith this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance.Originality/valueThis is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance.


2016 ◽  
Vol 29 (5) ◽  
pp. 861-886 ◽  
Author(s):  
Janne T. Järvinen

Purpose – The purpose of this paper is to explore the adoption of management accounting and control systems in the non-profit sector. Design/methodology/approach – The theoretical framework of this comparative interpretative study draws on new institutional theory, especially the concepts of institutional logics and institutional work. Findings – New accounting and management controls serve as a medium through which organizations negotiate between multiple and conflicting objectives and choose institutional logics in the organizational field. Research limitations/implications – The data comprise interviews, observations and archival data and provides a limited view on how the organizational field is structured. Originality/value – The paper contributes to the accounting literature by investigating how institutional work and operating under contradictory logics explain management accounting change.


2020 ◽  
Vol 40 (4) ◽  
pp. 510-527
Author(s):  
Catherine A. Coleman ◽  
Linda Tuncay Zayer ◽  
Özlem Hesapci Karaca

Advertisers face longstanding challenges—perhaps more acute under shifting cultural and gender forces such as the global #metoo movement—in creating gendered messages. This research builds on work at the intersection of gender, advertising and institutions, which bridges macro and micro issues faced by advertising professionals, to explore the unique East-West context of Turkey. Using institutional theory as a lens to examine a context in transition, this research illustrates how macro forces permeate four logics from which advertising professionals draw, specifically logics of: gender roles, power, duality, and risk. It further identifies strategies that advertising professionals utilize to manage increasing institutional complexity when creating gendered messages amidst competing logics. This study contributes to an understanding of how advertising professionals engage in institutional work within broader macro realities and the impact this has on the creation of gendered messages in society. Implications for consumer welfare, particularly regarding gender relations, are offered.


2017 ◽  
Vol 27 (2) ◽  
pp. 263-291 ◽  
Author(s):  
Frederik Dahlmann ◽  
Johanne Grosvold

ABSTRACT:Firms face a variety of institutional logics and one important question is how individuals within firms manage these logics. Environmental managers in particular face tensions in reconciling their firms’ commercial fortunes with demands for greater environmental responsiveness. We explore how institutional work enables environmental managers to respond to competing institutional logics. Drawing on repeated interviews with 55 firms, we find that environmental managers face competition between a market-based logic and an emerging environmental logic. We show that some environmental managers embed the environmental logic alongside the market logic through variations of creation and disruption, thus over time creating institutional change, which can result in blended logics. Others, however, pursue a strategy of status quo or disengagement through maintenance or other forms of disruption, where the two logics coexist in principle but not in practice; instead the market logic retains its dominance. We discuss the implications of our findings for research.


2020 ◽  
Vol 33 (5) ◽  
pp. 1019-1046 ◽  
Author(s):  
Helen Yee

PurposeThis paper examines radical reform of the Chinese public accounting profession in the 1990s. In particular, the paper seeks to provide a more nuanced understanding of the sources, responses and processes of this radical institutional change that effectively paved the way for development of the Chinese accounting profession into the twenty-first century.Design/methodology/approachThe empirical data that inform this study come from both archival materials (mostly in Chinese) and in-depth interviews. These data are analysed and interpreted from a neo-institutionalist perspective, drawing, in particular, on the concept of institutional logics and the concept of institutional work.FindingsA state logic initially guided the development of the Chinese accounting profession but was seriously challenged in the 1990s following a series of high profile financial scandals. The findings reveal a shift to a new professional logic, which was made possible through multiple forms of institutional works instigated by various state actors.Originality/valueResearch into the radical reform of the Chinese public accounting profession in the 1990s was mostly quantitative in nature, focussing mainly on one reform programme, i.e. the disaffiliation of the accounting firms from their sponsoring agencies. This paper adopts a qualitative approach and is aimed at providing a deeper and more nuanced understanding of the institutional change process within its political and economic contexts.


2019 ◽  
Vol 37 (2) ◽  
pp. 318-330 ◽  
Author(s):  
Yesim Tonga Uriarte ◽  
Robert DeFillippi ◽  
Massimo Riccaboni ◽  
Maria Luisa Catoni

Institutions—the structures, practices, and meanings that define what people and organizations think, do, and aspire to—are created through process. They are “work in progress” that involves continual efforts to maintain, modify, or disturb them. Institutional logics are also in motion, holding varying degrees of dominance that change over time. This volume brings together two streams of thought within organization theory—institutional theory and process perspective—to advocate for stronger process ontology that highlights institutions as emergent, generative, political, and social. A stronger process view allows us to challenge our understanding of central concepts within institutional theory, such as “loose coupling,” “institutional work,” the work of institutional logics on the ground, and institutionalization between diffusion and translation. Enriched with an emphasis on practice and widened by taking a broad view of institutions, this volume draws on the Ninth International Symposium on Process Organization Studies to offer key insights that will inform our thinking of institutions as processes.


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