Modeling Institutional Change: Some Critical Thoughts

Edgren, John

doi:10.1080/00213624.1996.11505863

Cited by 12 publications

(8 citation statements)

References 10 publications

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“…The`norm makers' ideas have also been accepted by practitioners, and accounting based on accrual principles is taking shape. An explanation of this course of events, inspired by Bush's line of reasoning on institutional change (Bush, 1987;and Edgren, 1996), is that changes in standards are based upon earlier cases anchored in the spirit of the times. Hence, changes and innovations that do not conflict with prevailing values are allowed to be carried out.…”

Section: Why Do Accounting Standards Change?mentioning

confidence: 99%

Accrual Accounting, Politics and Politicians

Brorströım¹

1998

Financ Acc Manag

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Ten years ago, the Swedish Association of Local Authorities presented a new model for financial budgeting and accounting based on the idea of accrual accounting. Since the model was introduced, a set of accounting principles and regulations confirming the ambition to establish an accounting model based on accrual principles has gradually been developed. The dominant actors in the change process have been the accountants and the financial officers. However, recently the politicians interfered and decided that pension expenses and pension liability shall be calculated and reported in a very different and special way. The paper includes a description of the change process and comments on what we can learn from the Swedish case about how and why financial accounting models change. The questions which we focus on are: why did the politicians interfere? and why could the professionals not manage to defend the established norms and the financial accounting model based on accrual principles?

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Section: Why Do Accounting Standards Change?mentioning

confidence: 99%

Accrual Accounting, Politics and Politicians

Brorströım¹

1998

Financ Acc Manag

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“…Firmly rooted in the culture of Cossacks as free servicemen (in contrast to muzhiks), their resistance to change eventually played a bad trick on Cossacks themselves. Ceremonial values defining behavioral patterns dominated among Cossacks due to their connection with status-related symbols and self-identification as an independent ethnos, or even a nation (Edgren 1996). Thus, it was impossible for special interest groups, willing to change the status quo, to endogenously emerge in this Cossack environment.…”

Section: The Don Army Region In Narratives Of Contemporariesmentioning

confidence: 98%

Institutions and Lagging Development: The Case of the Don Army Region

Maslov

Volchik

2014

Journal of Economic Issues

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“…. e que sistemas conceituais distintos podem existir em uma sociedade e servir como métodos alternativos de racionalização do comportamento" (Edgren, 1996(Edgren, , p. 1026. Dessa forma, pode-se imaginar a existência de inúmeros sistemas conceituais dados os diferentes contextos organizacionais.…”

Section: Revisão Teórica Nova Sociologia Institucionalunclassified

“…Dessa forma, pode-se imaginar a existência de inúmeros sistemas conceituais dados os diferentes contextos organizacionais. Dentro desse enfoque, Edgren (1996) considera inadequados os conceitos usados por Bush (1983Bush ( , 1987) para a conceituação de valor, pela dificuldade em se diferenciar mito e ciência e, correspondentemente, cerimonial e instrumental. De outro lado, deve-se considerar que Paul Bush forneceu uma base formal para a teoria e para a construção de uma metodologia para pesquisa com base na Teoria Institucional para auxiliar tanto o desenvolvimento teórico como as aplicações em estudos empíricos, com potencial para contribuir com o desenvolvimento teórico e aplicações práticas nas instituições, entretanto o próprio Bush (1983) salienta que seu modelo analítico exigiria extensão e refinamento (Hayden, 2009;Hodgson, 2003).…”

Section: Revisão Teórica Nova Sociologia Institucionalunclassified

Percepção Sobre a Sociomaterialidade Das Práticas De Contabilidade Gerencial

Russo¹,

Guerreiro

2017

Rev. adm. empres.

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RESUMONo contexto de gestão organizacional e visando o aprofundamento do conhecimento no campo da Contabilidade Gerencial, esta pesquisa propôs um constructo que contribui com a compreensão sobre a percepção dos gestores sobre a sociomaterialidade de práticas de contabilidade gerencial (PCG) com base na lógica institucional cerimonial (uso baseado em ritos) versus a instrumental (uso baseado na resolução de problemas) valendo-se da Nova Sociologia Institucional (NIS) e das digressões de Bush (1983Bush ( , 1987. Por meio de um levantamento em 102 organizações não financeiras de grande porte que operam no Brasil, identificou-se que, dependendo do arranjo de forças isomórficas e de difusão a que as PCG estão submetidas, elas são levadas a assumir comportamentos cerimonial (5%), instrumental (61%) ou misto (26%). Pode-se inferir que nessas organizações as PCG estão sendo usadas prioritariamente como tecnologias para a resolução de problemas e contribuem com alteração do contexto onde estão inseridas. Bush's digressions (1983Bush's digressions ( , 1987 Bush (1983Bush ( , 1987 de gestión, sociomaterialidad, ceremonialidad, instrumentalidad. PALAVRAS-CHAVE . Through a survey of 102 large non-financial organizations operating in Brazil, we identified that depending on the arrangement between isomorphic forces and diffusion to which the PCGs are subjected, they assume ceremonial (5%), instrumental (61%), or mixed (26%) behavioral characteristics. We infer that in these organizations, PCGs are primarily being used as problem solving techniques and contribute to changing the context in which they are applied. KEYWORDS | Institutional theory, management accounting practices, sociomateriality, ceremoniality, instrumentality. RESUMEN En el contexto de la gestión organizacional y con el objetivo de profundizar el conocimiento en el campo de la contabilidad de gestión, esta investigación propone un constructo que contribuye a la comprensión de la percepción de los gestores acerca de la sociomaterialidad de las prácticas de contabilidad de gestión (PCG) con base en la lógica institucional ceremonial (uso basado en ritos) frente a la instrumental (uso basado en resolución de problemas) valiéndose de la Nueva Sociología Institucional (NIS) y de las digresiones de

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Modeling Institutional Change: Some Critical Thoughts

Cited by 12 publications

References 10 publications

Accrual Accounting, Politics and Politicians

Accrual Accounting, Politics and Politicians

Institutions and Lagging Development: The Case of the Don Army Region

Percepção Sobre a Sociomaterialidade Das Práticas De Contabilidade Gerencial

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