Building of a Network and the Construction of Controls

Mineev, Andrei

doi:10.1108/s1479-3512(2012)0000025010

Cited by 1 publication

(4 citation statements)

References 23 publications

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“…Most of the studies (Bruton et al , 2015; Carlsson-Wall et al , 2016; Cruz et al , 2009; Dambrin et al , 2007; Herremans and Nazari, 2016; Jazayeri et al , 2011; Mineev, 2015; Schäffer et al , 2015; Singh and Jayanti, 2013) have followed single or multiple cases as their study method to analyze management control issues. For instance, Cruz et al (2009) elaborate on how and why there is a practice variation between a global corporation and a joint venture with regard to management control systems.…”

Section: The Use Of Institutional Logics Perspective As a Theoretical Lens In Management Control Researchmentioning

confidence: 99%

“…While some of the studies under review have drawn on the institutional logic perspective as the prima facie theoretical point of departure (Ahrens and Khalifa, 2015; Currie et al , 2015; Jazayeri et al , 2011; Kantola and Järvinen, 2012; Lambert and Sponem, 2011; Mineev, 2015), most of the studies (21) (Ancelin-Bourguignon et al , 2012; Bruton et al , 2015; Dambrin et al , 2007; Hyvönen et al , 2009; Järvinen, 2016; Johansen et al , 2015; Leotta and Ruggeri, 2015) have used theoretical triangulation (institutional logics perspective with other theories). Theoretical triangulation refers to “using factors from different theoretical perspectives concurrently to examine the same dimension of a research problem” (Hoque et al , 2013, p. 1173).…”

Section: The Use Of Institutional Logics Perspective As a Theoretical Lens In Management Control Researchmentioning

confidence: 99%

“…Within the reviewed articles, the mostly used research context is the firm level (11) and it spreads into different fields such as food (Järvenpää and Länsiluoto, 2016), multinationals (Lambert and Sponem, 2011), manufacturing (Englund et al , 2013; Jazayeri et al , 2011), pharmaceutical (Dambrin et al , 2007; Singh and Jayanti, 2013), hotels (Cruz et al , 2009), microfinance (Battilana and Dorado, 2010), oil and gas (Herremans and Nazari, 2016; Mineev, 2015) and fabric (Schäffer et al , 2015). This is followed by research settings in non-profit organizations (eight; for example, Amans et al , 2015; Carlsson-Wall et al , 2016; Järvinen, 2016; Leotta and Ruggeri, 2015) and then state-owned entities (six; for example Ancelin-Bourguignon et al , 2012; Hyvönen et al , 2009; Kasumba, 2013) and education/higher education institutes (four).…”

Section: The Use Of Institutional Logics Perspective As a Theoretical Lens In Management Control Researchmentioning

confidence: 99%

“…Theoretically, while some management control studies taking an institutional logics perspective have used the institutional logics perspective as a single theory (Ahrens and Khalifa, 2015; Carlsson-Wall et al , 2016; Currie et al , 2015; Ezzamel et al , 2012; Fossestøl et al , 2015; Jazayeri et al , 2011; Kantola and Järvinen, 2012; Lambert and Sponem, 2011; Mineev, 2015; Pettersen, 2015), certain others have opted to integrate it with other theoretical perspectives. Among the studies that are taking the latter option, a significant number have leaned on various related theoretical concepts stemming from institutional theory such as neo-institutional sociology, institutional entrepreneurship, the framework of Busco et al .…”

Section: Extant Literature: Current Status Gaps and Directions For Future Researchmentioning

confidence: 99%

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Institutional logics perspective in management control research

Damayanthi

Gooneratne

2017

JAOC

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Purpose This paper reviews management control literature which draws on the institutional logics perspective as the theoretical lens to understand the current grounding of this perspective on management control research. It identifies gaps in the current literature and offers possible future research directions. Design/methodology/approach For the purpose of this paper, five search engines (ABI INFORM, EBSCO, Emerald insight, JSTOR and Science Direct) were consulted, and 35 papers across 16 journals, which specifically fall within the area of management controls and institutional logics, were reviewed. Findings The review revealed that the institutional logics perspective has provided theoretical anchoring to management control-related areas such as budgeting, performance management and control tools in organizations. The extant studies have either used institutional logics as a single theoretical perspective or have integrated it with other theories such as neo-institutional theory, agency theory and structuration theory. The research settings of the papers span across firm level, industry level and government organizations and non-profit organizations. Most of the studies have used the qualitative case study approach, whereas a few have taken the mixed method research design. Originality/value Although there are a number of review papers in the area of management controls as well as on institutional theory in general, such reviews have not specifically been focused on the institutional logics perspective, which is a significant development within institutional theory, having provided theoretical backing to a wide range of management control studies over the years. Addressing this omission, this paper provides important insights for future researchers on what research has been done using the lens of institutional logics and what else is worth doing. In that sense, this paper contributes to the domain of management control research, as well as to the development of institutional theory in general and the institutional logics perspective in particular.

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