scholarly journals Institutional Theory and Management Accounting Research

2012 ◽  
Vol 86 (10) ◽  
pp. 401-409
Author(s):  
Robert W. Scapens
Keyword(s):  
Institutional Theory ◽  
Institutional Economics ◽  
Management Accounting ◽  
New Institutional Economics ◽  
Accounting Research ◽  
Important Impact ◽  
Different Types ◽  
Ways Of Thinking ◽  
Internal Pressures ◽  
And Control

This article discusses the use of institutional theory in management accounting research. Three different types of institutional theory are described and their use in studying management accounting change is explained: new institutional economics (NIE), new institutional sociology (NIS) and old institutional economics (OIE). Whereas NIE and NIS study how external economic and institutional (i.e., social and political) pressures influence the way organisations are structured and the nature of their management accounting and control practices, OIE focuses on the institutions (ways of thinking) within organisations and the internal pressures and constraints that shape management accounting practices. It is recognised that management accounting change is a complex and multi-dimensional process, and it is shown that institutional theory can highlight the different aspects of the ‘mish-mash’ of inter-related influences. Furthermore, it is explained how taken-for-granted ways of thinking within an organisation can have a direct and important impact on the success (or failure) of a programme of management accounting change.

Vertical Restrictions: Development of Theory, Antitrust Legislation and Enforcement

2010 ◽  
pp. 110-122 ◽  
Author(s):  
S. Avdasheva ◽  
N. Dzagurova
Keyword(s):  
Institutional Theory ◽  
Institutional Economics ◽  
Theory Of The Firm ◽  
New Institutional Economics ◽  
Hierarchical Organization ◽  
Vertical Restraints ◽  
New Institutional Theory ◽  
Antitrust Laws ◽  
Antitrust Legislation ◽  
Market Organization

The article examines the interpretation of vertical restraints in Chicago, post-Chicago and New Institutional Economics approaches, as well as the reflection of these approaches in the application of antitrust laws. The main difference between neoclassical and new institutional analysis of vertical restraints is that the former compares the results of their use with market organization outcomes, and assesses mainly horizontal effects, while the latter focuses on the analysis of vertical effects, comparing the results of vertical restraints application with hierarchical organization. Accordingly, the evaluation of vertical restraints impact on competition differs radically. The approach of the New Institutional Theory of the firm seems fruitful for Russian markets.

scholarly journals Institutional approach to assessing the transition to a circular economy: the case of the Kaliningrad region

Baltic Region ◽  
2021 ◽  
Vol 13 (1) ◽  
pp. 23-47
Author(s):  
Shastitko Andrey E. ◽  
Karina A. Ionkina ◽  
Olga A. Markova ◽  
Anton N. Morozov
Keyword(s):  
Circular Economy ◽  
Institutional Economics ◽  
New Institutional Economics ◽  
Collective Action Problem ◽  
Incentive Schemes ◽  
Social Resistance ◽  
Msw Management ◽  
Different Types ◽  
Kaliningrad Region ◽  
Voluntary Basis

The article discusses possible reasons for the failure of Russia’s waste management industry reform and highlights the ownership blurring as a factor that may hinder the transition to a circular economy, which has been proposed as one of the outcomes of the reform. This study aims to address possible obstacles to transitioning to a circular economy in the Kaliningrad region. Methodologically, the study uses instruments of new institutional economics: by comparing discrete institutional alternatives for municipal solid waste (MSW) management, the authors propose incentive schemes that will likely stimulate the transition to a circular economy in the region. It is shown that, in Russia, the identification of the holder of the property right to waste is complicated. This can be a hindrance to effective MSW management. Moreover, objects handled by MSW management services may fall into different types, but at the same time, it is possible to transfer objects from one type to another. One of the ways to improve the exclusion of services of MSW utilization is the introduction of incentive tariffs. Low-rise housing in the Kaliningrad region makes it an ideal region for the introduction of such a scheme. When calculating the unsorted waste transport fee, a multiplier can be used to reduce the payment for waste-separating households. This can serve as an additional incentive for overcoming collective action problem in MSW collecting and sorting. To prevent social resistance to such a policy, incentive schemes should be implemented on a voluntary basis.

INSTITUTIONAL ANALYSIS, PLANNING AND CONTROL IN THE SYSTEM OF THE GOVERNMENTAL MANAGEMENT

2021 ◽  
Vol 2021 (7) ◽  
pp. 54-74
Author(s):  
Igor MANTSUROV ◽  
◽  
Yana KHRAPUNOVA ◽  
Valeriy OMELCHENKO ◽  
◽  
...  
Keyword(s):  
Institutional Economics ◽  
Institutional Analysis ◽  
New Institutional Economics ◽  
Point Of View ◽  
Planning Theory ◽  
Successful Implementation ◽  
Institutional Planning ◽  
Planning And Control ◽  
Governmental Management ◽  
And Control

The aim of this article is to develop a conceptual model of the institutional analysis, planning and control comprehensive system, which, according to the authors’ point of view, has to be integrated organically into the overall system of the governmental management. The article starts with the analysis of the of the “new institutional economics” methodology’s contributions to theoretical research in the area of applied economics, with particular emphasis to developing countries, particularly to Ukraine. Then authors continue by providing an overview of the new institutional economics theory and methodology as well as their several branches. Particularly, it is described the authors’ point of view in regard to the fundamental definitions of the institutional theory. One of the article’s purposes is to outline the basic features of the institutional planning theory and to justify its interpretation in the general planning theory framework. Carrying out this task, the authors describe the existing diversity of planning theories and the main achievements of the new institutional economics in the development and implementation of planning procedures. From authors’ point of view, institutional planning is the economic theory in which planning is described as the sequence of actions of organizations or/and people responsible for planning procedures and stakeholders in order to get the immediate and final planning results. The successful implementation of such model would help the planners and stakeholders to get the results that consist in the effectiveness of the national economy and its competitiveness.

Towards micro-foundations of institutional change

2017 ◽  
Vol 23 (3) ◽  
pp. 223-240 ◽  
Author(s):  
Kyle Bruce ◽  
Peter von Staden
Keyword(s):  
Institutional Theory ◽  
Institutional Change ◽  
Institutional Economics ◽  
New Institutionalism ◽  
New Institutional Economics ◽  
Research Review ◽  
Sociocultural Context ◽  
Content Type ◽  
Organizational Sociology ◽  
Micro Foundations

Purpose Given managerial choices and the sociocultural context in which they are made are at the heart of management history, then an understanding of both is critical. This paper argues that the “late” North (2005) provides such an understanding. Design/methodology/approach This study is a research review synthesizing much disparate but cognate literature across the new institutionalism in organizational sociology/studies and in economics. Findings “Late” North (2005) provides an important ontological frame for dealing with the so-called “paradox of embedded agency”, an approach that may afford management historians a more thorough account of how institutions are formed and change over time. North has always maintained that institutional change is the outcome of deliberate or intentional choices made by actors. However, and unlike his earlier work which ignores how humans come to make the said choices, North (2005) explicates the sociocognitive process by which intentionality emerges with expanded consciousness, as humans construct ideas and beliefs about reality, beliefs that shape decisions to alter the said reality via the process of institutional change. Originality/value It is rather curious that despite North’s status as a “historian”, management historians – or at least those publishing in this journal from its founding in 1995 – do not seem to be terribly interested in North’s work. Although North rates a mention in rival journals, other than Dagnino and Quattrone’s (2006) study, papers in this journal invoking institutional theory align with the new institutionalism in organizational sociology/studies (NIOS) rather than North’s new institutional economics (NIE). Even in the related sub-discipline of business history, those professing an interest in institutions are more interested in the NIE of non-historians Coase and Oliver Williamson than they are in North’s NIE. And, in recent work analysing the place and significance of institutional theory in historical research, the foundations are unmistakeably NIOS rather than North’s NIE.

scholarly journals Conceptualizing concepts – The case of “trust” and “control” seen from a pragmatic constructivist view

2013 ◽  
Vol 3 (1) ◽  
pp. 52
Author(s):  
Peter Beusch
Keyword(s):  
Management Accounting ◽  
Accounting Research ◽  
Constructivist View ◽  
Research Questions ◽  
New Research ◽  
And Control

This article examines concepts of trust and concepts of control particularly found within management accounting research, for itself and together. The most prominent/influential concepts, and the underlying assumptions behind them, are problematized and re-conceptualized in order to generate new research questions.

Factors affecting farmers' networking decisions

2011 ◽  
Vol 11 (1) ◽  
pp. 7-17 ◽  
Author(s):  
Stefano Pascucci
Keyword(s):  
Economic Sociology ◽  
Institutional Economics ◽  
New Institutional Economics ◽  
Driving Factors ◽  
Multivariate Probit ◽  
Factors Affecting ◽  
Different Types ◽  
Main Factors ◽  
Marketing Cooperatives

This paper analyses farmers' decisions to carry out transactions by using three different types of networks: input supply cooperatives, processing and/or marketing cooperatives, and producers associations. We use arguments from economic sociology and new institutional economics to define the main factors affecting farmers' networking decisions, namely relational, asset and location specificity. We applied a multivariate probit (MVP) model to a sample of 15,368 Italian farmers recorded in the 2006 FADN database in order to analyse the simultaneousness of networking decisions and the main driving factors involved. Our results show that farmers are more likely to join different network types simultaneously.

Knowledge and Awareness of Dengue Fever

2018 ◽  
pp. 219-222
Author(s):  
Y. Arockia Suganthi ◽  
Chitra K. ◽  
J. Magelin Mary
Keyword(s):  
Dengue Fever ◽  
Prevention And Control ◽  
Control Measures ◽  
Infection Transmission ◽  
Standard Guideline ◽  
The World ◽  
Different Types ◽  
Prevention And Control Measures ◽  
Dengue Prevention ◽  
And Control

Dengue fever is a painful mosquito-borne infection caused by different types of virus in various localities of the world. There is no particular medicine or vaccine to treat person suffering from dengue fever. Dengue viruses are transmitted by the bite of female Aedes (Ae) mosquitoes. Dengue fever viruses are mainly transmitted by Aedes which can be active in tropical or subtropical climates. Aedes Aegypti is the key step to avoid infection transmission to save millions of people in all over the world. This paper provides a standard guideline in the planning of dengue prevention and control measures. At the same time gives the priorities including clinical management and hospitalized dengue patients have to address essentially.

El Prestige: comparativa de los regímenes internacionales de responsabilidad civil

2019 ◽  
Vol 37 (3) ◽  
pp. 31
Author(s):  
Raquel Fernández González ◽  
Marcos Íñigo Pérez Pérez
Keyword(s):  
Institutional Economics ◽  
Geographical Area ◽  
New Institutional Economics ◽  
Rigorous Analysis ◽  
Judicial Process ◽  
Main Research ◽  
Civil Responsibility ◽  
The One ◽  
High Degree ◽  
The Prestige

The return of institutions to the main research agenda has highlighted the importance of rules in economic analysis. The New Institutional Economics has allowed a better understanding of the case studies that concern different areas of knowledge, also the one concerning the management of natural resources. In this article, the institutional analysis focuses on the maritime domain, where two large civil liability regimes for pollution coexist (OPA 90-IMO), each in a different geographical area (United States - Europe). Therefore, a comparative analysis is made between the two large regimes of civil responsibility assignment applying them to the Prestige catastrophe. In this way, the allocation and distribution of responsibilities in the investigation and subsequent judicial process of the Prestige is compared with an alternative scenario in which the applicable compensation instruments are governed by the provisions of the Oil Polution Act of 1990 (OPA 90), in order to establish a rigorous analysis on the effects that the different norms can have in the same scenario. In the comparative established in the case of the Prestige, where the responsibilities were solved very slowly in a judicial process with high transaction costs, the application of rules governed by the OPA 90 would not count with such a high degree of imperfection. This is so, since by applying the preponderance of the evidence existing in OPA 90 there would be no mitigation for the presumed culprits. On the other hand, the agents involved in the sinking would not be limited only to the owner, but also that operators or shipowners would be responsible as well. In addition, the amount of compensation would increase when counting in the damage count the personal damages, the taxes without perceiving and the ecological damage caused in a broad sense, damages not computable in the IMO.

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