An Institutional Perspective on the Rise, Social Transformation, and Fall of a University Budget Category

Covaleski, Mark A.; Dirsmith, Mark W.

doi:10.2307/2392644

Cited by 507 publications

(374 citation statements)

References 33 publications

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“…Additionally, we had regular contact with Tennant's manager and administrative officer and more focused follow-up discussions with Carewell's CEO and the Business Director. 16 Given the 14 The pressure from government to coerce NGOs to adopt MCS as part of NPM has also been addressed within institutional theory (see for example, DiMaggio & Powell, 1983, 1991Covaleski & Dirsmith, 1988;Covaleski, Dirsmith, & Michelman, 1993). Critiques of institutional theory propose that while accounting practices may be adopted for legitimization they may also assist managers in reacting strategically to select, purposefully, management systems to achieve their organization's goals (Covaleski & Dirsmith, 1988;Powell, 1991;Scott, 1995).…”

Section: Research Site Selectionmentioning

confidence: 99%

Social capital and management control systems: A study of a non-government organization

Chenhall¹,

Hall²,

Smith³

2010

Accounting, Organizations and Society

181

188

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In this paper we use the concept of social capital to outline a distinctive approach to understanding the interplay between management control systems and the development of social connections in and between organisations. Social capital provides a comprehensive framework for examining the nature of social connections through its focus on both structural networks (bridging) and interpersonal relationships that predispose individuals towards mutually beneficial collective action (bonding). In doing so, social capital provides a means of considering how individuals react to management control systems in terms of the social ties that exist both within the organization and external to the organization. Using a case study of a non-government organization, we show how social capital is implicated in efforts to attract economic capital and cultural capital. We demonstrate how elements of a management control system can either enhance or inhibit the bonding and bridging dimensions of social capital with potential consequences on both economic and cultural capital. We highlight the mixed and sometimes contradictory effects of management control systems on social capital, and provide a powerful illustration of the role of management control systems in brokering alliances and bridging structural holes.Key words: social capital, management control systems, non-government organizations.2 Social capital and management control systems: a study of a non-government organizationNon-government organizations (NGOs) have a central role in delivering welfare services. NGOs rely on developing social connections to draw together those in need with service providers and suppliers of welfare funding. This raises issues of how social connectedness can help organizations, such as NGOs, to deliver their services, and, consequently, has encouraged researchers to examine social infrastructures that facilitate individual and collective action of many kinds (Coleman, 1990;Foley & Edwards, 1999). Across a broad range of disciplines, the study of social connectedness has been facilitated by examining the phenomenon of social capital. Adler and Kwon (2002, p. 17) note "A growing number of sociologists, political scientists, and economists have invoked the concept of social capital in the search for answers to a broadening range of questions being confronted in their own fields." On this basis, we explore how social capital may contribute to knowledge in the area of management control systems (MCS) and how it may affect the management of NGOs.In this study our particular interest is in NGOs that provide welfare services to the community within the institutional space termed 'civil society'. 1 Providing welfare involves NGOs developing an identity to deliver humanitarian services and to attract economic capital to fund operations. At times these two functions can be in tension. Social capital has a potential role in delivering services and attracting resources, and in managing the tension between the two. Also, MCS are used both to 1 While 'civil s...

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Section: Research Site Selectionmentioning

confidence: 99%

Social capital and management control systems: A study of a non-government organization

Chenhall¹,

Hall²,

Smith³

2010

Accounting, Organizations and Society

181

188

View full text Add to dashboard Cite

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“…Such resistance is also relevant to this study. Covaleski and Dirsmith (1988b) show that the process of institutionalisation within a university budget submission process is infused with human agents and their interests both within the organisation and the extra-organisational relations.…”

Section: Bhimani Uses An Historical Enquiry Technique To View the Accmentioning

confidence: 97%

“…Despite Covaleski and Dirsmith"s (1988b) study, little attention has been focused on issues of interests and human agents in accounting change literature. While Covaleski and Dirsmith (1988b), Euske and Riccaboni (1999), Collier (2001), and Modell (2001) focused at an organisational field level and utilised institutional theory, this study intends to expand on institutional theory, using institutional contradictions and institutional entrepreneurs (internal change agents) as those that shape change (Beckert, 1999;Seo & Creed, 2002;Dorado, 2005) to explicate the empirical evidence at both organisational and extra-organisational levels.…”

Section: Bhimani Uses An Historical Enquiry Technique To View the Accmentioning

confidence: 99%

Context and change in management accounting and control systems: a case study of Telecom Fiji Limited

Sharma¹

2010

J Acc & Organizational Change

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“…The rise of the entrepreneurial paradigm in higher education, while tackling some solutions to traditional dilemmas associated with the lack of structural-and cultural-integration (Clark 1983), the multiplicity of goals and functions (Castells 2001), task-ambiguity (Musselin 2007), and resource stringencies and the allocation of funds (Covaleski and Dirsmith 1988), nonetheless leads to a new set of tensions and volitions intrinsically linked with the university as a distinct organizational form and relatively autonomous social institution (Olsen 2007;Pinheiro et al 2012a) on the one hand, and to strategic imperatives like the need to survive/succeed in an increasingly volatile and competitive environment at the local, regional, national and international levels (Kehm and Stensaker 2009;Marginson 2004), on the other. Going back to the beginning of this essay, and the notion of the multiversity (Kerr 2001;Krücken et al 2007), it is worth paraphrasing renown sociologist Manuel Castells who contends that:…”

Section: Conclusive Thoughtsmentioning

confidence: 99%

Humboldt Meets Schumpeter? Interpreting the ‘Entrepreneurial Turn’ in European Higher Education

Pinheiro

2016

Higher Education Dynamics

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Universities are increasingly pressurized to respond to external imperatives and demands, while, at the same time, being expected to enhance both their efficiency and accountability. This is leading to the local adoption of key, structural and cultural features associated with the model or global script of the entrepreneurial university. This chapter undertakes a critical analysis of the premises associated with the latter model, and provides new insights on the sustainability of the "entrepreneurial turn in higher education" against the backdrop of the challenges facing European universities.

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An Institutional Perspective on the Rise, Social Transformation, and Fall of a University Budget Category

Cited by 507 publications

References 33 publications

Social capital and management control systems: A study of a non-government organization

Social capital and management control systems: A study of a non-government organization

Context and change in management accounting and control systems: a case study of Telecom Fiji Limited

Humboldt Meets Schumpeter? Interpreting the ‘Entrepreneurial Turn’ in European Higher Education

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