Search results

Institutional theory shows promise as a viable framework for understanding police organization structures and activities but difficulties in measuring its core concepts make testing problematic. In order to advance the application of institutional theory in policing, this paper's aim is to develop a measurement model of institutional pressures derived from DiMaggio and Powell's discussion of institutional isomorphism.

First and second‐order confirmatory factor analyses are performed on secondary data originally collected in a 1997 national survey of law enforcement agencies about their approach to community policing.

The results showed a refined model of institutional processes including three constructs – professionalization, publications, and mimesis. A construct indicated by funding measures does not seem to be consistent with other institutional pressures.

The research made use of available data and existing measures not explicitly constructed for the purpose of theory testing. Nevertheless, the results appear to be consistent with institutional theory.

The model provides a framework for future testing of institutional theory in policing and avenues for the development of additional indicators.

The purpose of this paper is to explain the emergence of CSR in Afghanistan as a novel context in the South-Asian CSR debate.

The findings of the paper are based on case studies of four corporations in the Afghan mobile telecommunications industry. Multiple sources of qualitative data are coded according to the analytical framework of the paper to generate the findings.

The findings highlight that the Afghan national setting can be conceptualised as an “area of limited statehood” indicating the weak national institutional setting, which enables space for manoeuvring for non-state actors to play a pivotal role in business-society relations. The paper highlights that the CSR practices are driven by the multi-level organisational field that through a unique blend of global coercive, mimetic and normative pressures lead to convergence around explicit CSR themes.

The findings are based on CSR practices that are explicitly stated and do not include informal and/or implicit business-society practices in such contexts.

This paper combines the literature on areas of limited statehood and the neo-institutional theory to explain the emergence of CSR the Afghan mobile telecommunications industry. The paper advocates for a shift from a national setting focus to a multi-level institutional field lens in providing contextualised explanation of the emergence of CSR in developing countries.

Over the last decade, the accounting convergence process with the development and adoption of IFRS as national standards has become the focus of governments, professionals, and researchers. In 2005, the EU (including Germany) and Australia adopted IFRS. A survey by Deloitte Touche Tohmatsu (2010) reported that 89 countries have adopted or intend to adopt IFRS for all their domestic listed companies. Currently, more than 100 jurisdictions require or permit the use of IFRS, with countries such as Canada, Brazil, and Argentina being the most recent adopters (IFRS Foundation, 2011b). This growing number of countries implementing IFRS and their experiences and emerging challenges have further raised researchers' interest in this controversial topic (Ashbaugh & Pincus, 2001; Atwood et al., 2011; Byard et al., 2011; Christensen et al., 2007; Daske et al., 2008; Ding et al., 2007; Hail et al., 2010a, 2010b; Kvaal & Nobes, 2010; McAnally et al., 2010; Mechelli, 2009; Niskanen, Kinnunen, & Kasanen, 2000; Stolowy, Haller, & Klockhaus, 2001; Tyrrall et al., 2007). However, these studies have concentrated on the development and application of specific accounting standards and practices and/or cross-national and cross-cultural issues concerning adaptation, implementation, and evaluation of IFRS. Moreover, an increasing number of studies have been devoted to classifications of accounting models and categorization of accounting standards, principles, and values (Chanchani & Willett, 2004; D'Arcy, 2000, 2001; Doupnik & Richter, 2004; Doupnik & Salter, 1993; Gray, 1988; Kamla, Gallhofer, & Haslam, 2006; Nair & Frank, 1980; Patel, 2003, 2007; Perera & Mathews, 1990; Salter & Doupnik, 1992). However, very few studies have critically examined the historical development of accounting practices and issues related to convergence in its socioeconomic context and, importantly, we are not aware of any study that has rigorously examined the institutionalization of Anglo-American accounting practices as international practice with an emphasis on power and legitimacy in the move toward convergence of accounting standards.

Facing intense global competition and pressure from public authorities, several universities in Europe have engaged in merger and concentration processes. Drawing on two in-depth case studies, this paper considers university mergers as an opportunity to explore the processes involved in the creation of a new organizational structure. In line with recent scholarly calls to revisit the notion of organizational design, we combine insights from three different research streams to address the functional, political, and institutional dynamics that shaped the organizational architecture of the merged universities. Two main results are presented and discussed. First, although these mergers were initiated largely in response to the diffusion of new global institutional scripts, these scripts had little influence on organizational design: deeply institutionalized local scripts prevailed over global mimetic pressures. Second, while these institutional scripts provided many of the basic building blocks of the new universities, in both cases their design was also heavily shaped by time pressures and power games. While a few powerful actors used the merger as an opportunity to promote their own reform agenda, some of the key features of the two merged universities stemmed from choices by exclusion, whose primary aim was the avoidance of conflicts.

This paper explores the resistance strategies of organisations to unwanted changes. It is concerned with the way satellite organisations are created to provide a counter force to environmental disturbances such as changes introduced in the context of what has come to be called New Public Management. Its particular focus is with the attempt to develop and institutionalize external, “public” forms of resistance rather than undertake more internal, “private” forms. The specific empirical focus is general medical practice in the UK, where commissioning groups were formed as an alternative to GP fundholding. To help analyse this empirical detail we draw insights from Habermas’s model of society, organisational change theory and institutional theory. In the process the paper not only amplifies the empirical reactions of GP practices in the UK but also uses this empirical detail to develop the nature of this theoretical base by adding new dimensions concerning organisational resistance.

In social theory, emergence is the process of novelty (1) creation, (2) growth, and (3) formation into a recognizable social object, process, or structure. Emergence is recognized as important for the existence of novel features of society such as new organizations, new practices, or new relations between actors. In this introduction to the volume on emergence, we introduce a framework for examining emergence processes and theories that have been applied or can be applied to each of the three stages. We also review each volume chapter and discuss their relation to each other. Finally, we make suggestions on the future of research on social emergence processes.

Quality management is high on the reform agenda of both universities and hospitals. This paper studies how quality management is implemented: who is responsible for QM and which instruments are used? The guiding research question is whether these two very distinct professional organizations respond in similar or different ways to a common reform trend. To analyze the extent of isomorphic tendencies a cross-sectoral, descriptive data analysis with data from 135 hospitals and 83 universities in Germany has been conducted. The results show that QM in hospitals is more elaborated in terms of quality instruments and at the same time more standardized. Universities, in contrast, follow quite individualistic ways to organize quality management.

Scholars working in the strategy area have long held that one of the primary ways in which organizations adapt to external changes is through strategic choice. Inasmuch as a new CEO can result in a new strategic direction for the firm, the CEO turnover event itself is an important way by which organizations can signal an alteration in the direction of the firm. In this chapter, we explore how and why CEO turnover has become one of the most powerful indicators of adaptation the firm can make and propose a research agenda to guide future work on CEO turnover.

The paper sets out to observe the absorption of strategic management practice in a leading Central and East European (CEE) economy, and to provide insight into institutional differences influencing the content of mission statements.

The content of mission statements from large Slovene enterprises is compared with research on US mission statements.

Mission statements in Slovene firms tend to emphasize customers, shareholders, and strategic suppliers significantly less often than do US firms. Corporate reputation, customer‐market scope and quality are also mentioned significantly less often in Slovene statements. Although some gaps between the theoretical ideal and corporate practice may exist in both settings, many differences may be explained by macroeconomic volatility, industry structure, and institutional environments.

Although the Slovene sample size is smaller than comparable US studies, it is an equivalent sample of the two nations' largest firms. The time difference between the Slovene and US samples is not a critical issue in this study since it mimics the time delay between the behaviour of the US firms and the subsequent behaviour of Slovene firms in writing mission statements.

The conclusions can help managers in US multinational firms to better understand some implicit differences in understanding organisations and their relationships with the business and social environment when they do business with firms from CEE.

The paper presents what are differences between Slovene and American companies regarding mission statements content and stakeholders involved and it gives some possible explanations for them based on cultural and historical differences.