The iron cage revisited institutional isomorphism and collective rationality in organizational fields

DiMaggio, Paul; Powell, Walter W.

doi:10.1016/s0742-3322(00)17011-1

Cited by 6,426 publications

(5,835 citation statements)

References 18 publications

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“…The main theoretical approaches have been institutional theory and positive accounting theory. Institutional theory assumes that organisations within a social framework of norms and values will adapt and conform to social expectations to survive (DiMaggio and Powell 1983;Oliver 1991Oliver , 1997Carpenter and Feroz 2001). Positive accounting theory assumes that accounting choices are affected by the relative power between an agent and a principal acting in their own self-interest (Watts and Zimmerman 1978).…”

Section: Literature Reviewmentioning

confidence: 99%

The Usefulness of Accrual Information in Non‐mandatory Environments: The Case of Japanese Local Government

Kobayashi

Yamamoto

Ishikawa

2016

Australian Accounting Review

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This study investigates how accrual accounting is used in a system in which it co‐exists with cash accounting. It uses a survey methodology to explore the factors that influence the extent to which accrual information is useful for decision making, when used in a dual system. The results show that although accrual information was used less for budgeting, evaluation, asset management or debt management, officials found accrual information useful for performance management. Moreover, neither experience nor leadership significantly contributed to decision‐making effectiveness. The study also found that the central government was the most influential promoter of accrual accounting in Japan. Of particular interest is the link between performance measurement and accrual information.

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Section: Literature Reviewmentioning

confidence: 99%

The Usefulness of Accrual Information in Non‐mandatory Environments: The Case of Japanese Local Government

Kobayashi

Yamamoto

Ishikawa

2016

Australian Accounting Review

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“…Over time, these expectations form the basis of rules that "function as myths, which organizations incorporate, gaining legitimacy, resources, stability, and enhanced survival prospects" (Meyer and Rowan 1977, p.340). In this point of view, firms conduct philanthropic giving so as to secure their legitimacy (DiMaggio and Powell, 1983;Scott, 1992) and enhance the likelihood of survival (Oliver, 1991). However, despite the argument from institutional perspective, very few empirical investigations have been conducted to test it.…”

Section: Introductionmentioning

confidence: 99%

Philanthropic disaster relief giving as a response to institutional pressure: Evidence from China

Gao

2011

Journal of Business Research

128

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a b s t r a c tThis paper investigates if firms under high institutional pressure donate more to disaster relief than firms under lower institutional pressure. By taking Chinese listed companies' donations to May 12, 2008 Wenchuan earthquake as the sample, this research finds that large firms and firms who have political ties donate a significant more to disaster relief than smaller firms and firms who do not have political ties. But the findings indicate that state-owned enterprises (SOEs) donate no more than non SOEs, and service companies donate significantly less than non-service companies. The results of this research partly support the institutional point of view of corporate philanthropy. Firms under high institutional pressure are more likely to donate more than firms facing lower institutional pressure.

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“…It is described as takenfor-granted ways of thinking and doing that are socially constructed (Burns and Scapens 2000) and 'comprising routine behaviours which provide a way of coping in a complex and uncertain world, and which enable individual actors to make sense of their own actions and the actions of others' (Scapens 1994: 312). We hypothesise, therefore, that applied to risk management, institutional theory explains the external pressures on organisations for implementation (legitimation) and the similarity of risk management across diverse organisations (isomorphism) (DiMaggio and Powell 1983) as well as it being taken-for-granted.…”

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confidence: 99%

A Comparison of the Local Authority Adoption of Risk Management in England and Australia

Collier

Woods²

2011

Australian Accounting Review

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This paper analyses the context and use of risk management in local authorities in England and Australia. The basic structures of risk management were found to be common across all four local authorities in both countries. However, substantial differences were found in the national context in which risk management was used. The national context in each country was compared, and a large and small local authority in each country was used for illustrative purposes. The research findings were tested against institutional, contingency, resource dependence, and political perspectives. The research finding is that each theory was necessary but not sufficient and a pluralist approach was formulated to explain the similarities and differences in risk management in local authorities across two countries.

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The iron cage revisited institutional isomorphism and collective rationality in organizational fields

Cited by 6,426 publications

References 18 publications

The Usefulness of Accrual Information in Non‐mandatory Environments: The Case of Japanese Local Government

The Usefulness of Accrual Information in Non‐mandatory Environments: The Case of Japanese Local Government

Philanthropic disaster relief giving as a response to institutional pressure: Evidence from China

A Comparison of the Local Authority Adoption of Risk Management in England and Australia

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