Introduction

Greenwood, Royston; Oliver, Christine; Sahlin, Kerstin; Suddaby, Roy

doi:10.4135/9781849200387.n1

Cited by 450 publications

(373 citation statements)

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“…They replaced the two-stage process (innovators versus late adopters) by a process in which organisational field practices (P OF ) were translated into working practices (P), and were enacted subsequently, at the intra-organisational level. This translation assumes that ideas and practices are interpreted and reformulated during the process of adoption (Greenwood, Oliver, Sahlin, & Suddaby, 2008). Accordingly, if organisational actors experience institutional contradictions (such as inconsistencies among, and within, established social arrangements), the consciousness of actors is reshaped; and resistance to imposed institutionalised practices should be expected.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards

Guerreiro

Rodrigues

Craig

2014

European Accounting Review

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This study combines Dillard et al.'s [(2004). The making and remaking of organization context:Duality and the institutionalization process. Accounting, Auditing & Accountability Journal, 17(4), 506-542] institutional change model with institutional entrepreneurship theory. The aim is to enhance understanding of institutional change processes when a country adopts international accounting standards. For empirical support, we focus on the changes in social structures and accounting practices that arose in 2010 when Portugal replaced its national accounting system for unlisted companies, with a new system of accounting based on International Financial Reporting Standards. We reveal how an evolving socio-economic and political context, and the embedding of central actors in multiple fields, facilitated entrepreneurial action by actors who took political opportunity, mobilised important allies, and accommodated the interests of major protagonists. We draw attention to the possibility of an earlier inversion of the cascading institutionalisation process than is envisaged by Dillard et al. (2004). At the organisational field level, we highlight how national professional accounting associations and business associations can shape criteria established at the political and economic level, thereby counteracting the institutionalisation process. At the organisational level, we focus on the accounting standard for small and medium-sized entities. We provide insights to why some accountants maintained structures of meaning associated with the previous accounting system.

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Section: Theoretical Frameworkmentioning

confidence: 99%

Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards

Guerreiro

Rodrigues

Craig

2014

European Accounting Review

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“…Selon Greenwood et al (2008) le changement peut intervenir suite à un choc exogène. Cette perturbation représente l'opportunité pour remettre en cause les arrangements existants.…”

Section: Qui Oeuvre Pour L'institutionnalisation Des Pôles ?unclassified

L’institutionnalisation des pôles d’activité médicale : entre agir stratégique et agir projectif

Gavault

Laude

Baret

2015

Journal De Gestion Et d'Économie Médicales

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RésuméL'hôpital fait face à de nombreux changements dans un contexte économique mouvant. Nous ferons référence ici principalement au changement d'ordre organisationnel qu'est l'instauration des pôles d'activités médicales. Nous nous intéresserons dans cet article aux modalités d'institutionnalisation de cette nouvelle structure. Il s'agira alors d'étudier quels sont les mécanismes à l'oeuvre. La théorie néo-institutionnelle (TNI) en ce qu'elle s'intéresse aux mécanismes socio-cognitifs nous apporte un éclairage utile à la compréhension de ces transformations.Cependant, la TNI essentiellement focalisée autour des mécanismes discursifs de création de règles, de normes et autres routines, ne nous donne guère d'indication quant à la conduite opératoire du changement. Nous mobiliserons alors une approche par les projets afin d'analyser de manière plus pragmatique le processus à l'oeuvre. Nous adoptons la perspective actionniste pour laquelle les objets loin d'être neutres permettent de faire émerger le collectif au travers des interactions qui le recompose.

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“…Apesar da expressiva e crescente atenção ao papel da linguagem em distintas áreas do campo interdisciplinar da Administração (Greenwood, Oliver, Sahlin & Suddaby, 2008), ainda se apresentam muitas divergências quanto as suas formas de investigação e entendimento (Alvesson & Kärreman, 2000b;Grant, Hardy, Oswick & Putnam, 2004;Grant, Keenoy & Oswick, 1998;Fairclough, 2001;Phillips & Oswick, 2012), o que reforça sua pluralidade e sua relevância (Alvesson & Kärreman, 2000a;Astley & Zammuto, 1992;Czarniawska, 2013) dada pela sistematicidade e potencial explicativo para as organizações (Taylor & Robichaud, 2004).…”

Section: Introductionunclassified

“…Entendendo as organizações como atores sociais que apresentam capacidade de agência e cujas ações refletem a forma como interpretam a realidade do campo e dos setores onde atuam, o institucionalismo organizacional preocupa-se em estudar de que forma comportamentos sociais são alicerçados em entendimentos cognitivos e em sistemas normativos que atribuem significado às interações no plano da vida humana, viabilizando certa auto-reprodução de uma ordem social (Greenwood et al, 2008;Phillips & Malhotra, 2008).…”

Section: Introductionunclassified

Análise do discurso no institucionalismo organizacional: possibilidades a partir do discurso midiático

Oliveira

Sobrinho

Filho

2015

RECADM

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Introduction

Cited by 450 publications

References 0 publications

Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards

Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards

L’institutionnalisation des pôles d’activité médicale : entre agir stratégique et agir projectif

Análise do discurso no institucionalismo organizacional: possibilidades a partir do discurso midiático

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