Control and change—Analysing the process of institutionalisation
Management Accounting ResearchPublished 24 April 2007Open access
Claire Dambrin, Caroline Lambert, Samuel Sponem
Citations158
Generate an AI Snapshot to get a quick, structured summary of this paper.
Study Snapshot
ObjectiveStudy objective
MethodsResearch methodology
PopulationPopulation studied
Sample sizeSample sizes
OutcomesStudy outcomes here
ResultsStudy results comes here
LimitationsResearch study limitations comes here
A concise AI-generated summary of the paper will appear here once you click Generate AI Snapshot.
Abstract
International audience
Keywords
Business, Management and Accounting
Case Study Research: Design and Methods
74,912 Citations1984Robert K. Yin
American Sociological ReviewThe Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields
35,969 Citations1983Paul DiMaggio, Walter W. Powell
American Journal of SociologyInstitutionalized Organizations: Formal Structure as Myth and Ceremony
27,295 Citations1977John W. Meyer, Brian Rowan
Advances in strategic managementThe iron cage revisited institutional isomorphism and collective rationality in organizational fields
25,994 Citations2004Paul DiMaggio, Walter W. Powell
Administrative Science QuarterlyThe New Institutionalism in Organizational Analysis.
8,317 Citations1993Alice O. Andrews, Walter W. Powell +1 more
The New Institutionalism in Organizational Analysis
7,534 Citations1991Walter W. Powell, Paul DiMaggio
Administrative Science QuarterlyReconceptualizing Organizational Routines as a Source of Flexibility and Change
3,883 Citations2003Martha S. Feldman, Brian T. Pentland
Accounting Organizations and SocietyManagement control systems design within its organizational context: findings from contingency-based research and directions for the future
3,147 Citations2003Robert H. Chenhall
Academy of Management JournalTHEORIZING CHANGE: THE ROLE OF PROFESSIONAL ASSOCIATIONS IN THE TRANSFORMATION OF INSTITUTIONALIZED FIELDS.
2,726 Citations2002Royston Greenwood, C. R. Hinings +1 more
Academy of Management JournalADOPTION OF AN ORGANIZATIONAL PRACTICE BY SUBSIDIARIES OF MULTINATIONAL CORPORATIONS: INSTITUTIONAL AND RELATIONAL EFFECTS.
2,477 Citations2002Tatiana Kostova, K. F. Roth
Revue Française de SociologieWhat Is a Case? Exploring the Foundations of Social Inquiry
1,954 Citations1994Nicolas Dodier, Charles C. Ragin +1 more
Academy of Management ReviewLoosely Coupled Systems: A Reconceptualization
1,950 Citations1990James Douglas Orton, Karl E. Weick
Organization ScienceOrganizational Routines as a Source of Continuous Change
1,946 Citations2000Martha S. Feldman
Administrative Science QuarterlyInstitutions and Organizations.
1,598 Citations1997M. Tina Dacin, W. Richard Scott
Management Accounting ResearchConceptualizing management accounting change: an institutional framework
1,529 Citations2000John Burns, Robert W. Scapens
The Institutionalization of Institutional Theory
1,351 Citations2012Pamela S. Tolbert, Lynne G. Zucker
Choice Reviews OnlineInstitutional change and healthcare organizations: from professional dominance to managed care
1,280 Citations2000
Academy of Management ReviewDiscourse and Institutions
1,251 Citations2004Nelson Phillips, Thomas B. Lawrence +1 more
The contingency theory of management accounting: achievement and prognosis
1,120 Citations1980David Otley
Journal of MarketingPerspectives on Behavior-Based versus Outcome-Based Salesforce Control Systems
1,004 Citations1987Erin Anderson, Richard L. Oliver
London School of Economics and Political Science Research Online (London School of Economics and Political Science)Management Control Systems: Performance Measurement, Evaluation and Incentives
902 Citations2003Kenneth A. Merchant, Wim A. Van der Stede
Management Accounting ResearchAn institutional perspective on performance measurement and management in the ‘new public sector’
891 Citations2000Stan Brignall, Sven Modell
Accounting Organizations and SocietyThe possibilities of accountability
754 Citations1991John D. Roberts
RePEc: Research Papers in EconomicsAccounting as Social and Institutional Practice
735 Citations1994Anthony G. Hopwood, Peter Miller
Journal of Marketing ResearchSources of Market Pioneer Advantages in Consumer Goods Industries
598 Citations1985William T. Robinson, Claes Fornell
Journal of MarketingBehavior-Based and Outcome-Based Salesforce Control Systems
530 Citations1993David W. Cravens, Thomas N. Ingram +2 more
Accounting Organizations and SocietyAccounting, ambiguity, and the new institutionalism
526 Citations1995Bruce G. Carruthers
Contemporary Accounting ResearchA Field Study of Control System “Redesign”: The Impact of Institutional Processes on Strategic Choice*
524 Citations1996Margaret A. Abernethy, Wai Fong Chua
Academy of Management JournalTHE ROLE OF COMPETING RATIONALITIES IN INSTITUTIONAL CHANGE.
503 Citations2002Barbara Townley
Academy of Management ReviewPast Postmodernism? Reflections and Tentative Directions
500 Citations1999Marta Β. Calás, Linda Smircich
Contemporary Sociology A Journal of ReviewsAccounting as Social and Institutional Practice.
460 Citations1996Paul Montagna, Anthony G. Hopwood +1 more
Management Accounting ResearchWhat does organizational change mean? Speculations on a taken for granted category
431 Citations2001Paolo Quattrone, Trevor Hopper
Management Accounting ResearchManagement accounting change
417 Citations2001John Burns, Juhani Vaivio
Organization StudiesThe Institutional Logic of Performance Appraisal
397 Citations1997Barbara Townley
Accounting Organizations and SocietyAn institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations
390 Citations1993Mark A. Covaleski, Mark W. Dirsmith +1 more
The institutional perspective is used to extend institutional theory regarding the issues of power and decoupling by considering institutionalization to be an unfinished process in the health-care context, wherein the active agency of individuals and organizations is subjected to systematic examination.
Organization StudiesThe Project of Rationalization: A Critique and Reappraisal of Neo-Institutionalism in Organization Studies
372 Citations2000Hans Hasselbladh, Jannis Kallinikos
Management Accounting ResearchPerformance measurement and institutional processes: a study of managerial responses to public sector reform
336 Citations2001Sven Modell
Accounting Organizations and Society“Helping them to forget..”: the organizational embedding of gender relations in public audit firms
335 Citations2004Fiona Anderson‐Gough, Christopher Grey +1 more
Accounting Auditing & Accountability JournalStability and change: an institutionalist study of management accounting change
324 Citations2005A.K. Siti‐Nabiha, Robert W. Scapens
Management Accounting ResearchTowards explaining stability in and around management accounting systems
318 Citations2001Markus Granlund
Accounting Organizations and SocietyChanging management control strategies: The role of competition between accountancy and other organisational professions
315 Citations1985Peter Armstrong
Accounting Organizations and SocietyRational, rationalizing, and reifying uses of accounting data in organizations
269 Citations1987Shahid L. Ansari, K.J. Euske
Accounting Organizations and SocietyBudgeting as a means for control and loose coupling
237 Citations1983Mark A. Covaleski, Mark W. Dirsmith
It is proposed that the use of budgeting, particularly in the nursing services area where centralized control by a hospital administration may not be attainable, is more complex than this traditional definition would suggest.
Management Accounting ResearchTrust for accounting and accounting for trust
233 Citations2005Cristiano Busco, Angelo Riccaboni +1 more
Management Accounting ResearchGoals versus institutions: the development of performance measurement in the Swedish university sector
228 Citations2003Sven Modell
Journal of Personal Selling and Sales ManagementBehavior- and Outcome-Based Sales Control Systems: Evidence and Consequences of Pure-Form and Hybrid Governance
155 Citations1995Richard L. Oliver, Erin Anderson
Management Accounting ResearchManagers divided: Implementing ABC in a Portuguese telecommunications company
143 Citations2005Maria Major, Trevor Hopper
Oxford University Press eBooksIdeas and Actions: Justification and Hypocrisy as Alternatives to Control
134 Citations2017Nils Brunsson
Accounting and Business ResearchPolitical and Industrial Relations Turbulence, Competition and Budgeting in the Nationalised Jute Mills of Bangladesh
128 Citations1997Zahirul Hoque, Trevor Hopper
Accounting Organizations and SocietyA study of the emergence of management accounting system ethos and its influence on perceived system success
126 Citations2003Alnoor Bhimani
American Sociological ReviewThe Coupling of the Symbolic and the Technical in an Institutionalized Context: The Negotiated Order of the GAO's Audit Reporting Process
101 Citations1999Onker N. Basu, Mark W. Dirsmith +1 more
Journal of Business and Industrial MarketingThe use of category management practices to obtain a sustainable competitive advantage in the fast‐moving‐consumer‐goods industry
95 Citations2004Kyle Dupre, Thomas Gruen
Management Accounting ResearchBudgetary process in uncertain contexts: a study of state-owned enterprises in Bangladesh
95 Citations1997M. S. Alam
Critical Perspectives on AccountingAccountability and the New Commercial Agenda
88 Citations1993Rolland Munro, David Hatherly
OrganizationThe Possibility of the Testimony: A Case for Case Study Research
83 Citations2005Paolo Quattrone
Critical Perspectives on AccountingManaging By Numbers: Accounting, Personnel Management and the Creation of a Mathesis
81 Citations1995Barbara Townley
Accounting Auditing & Accountability JournalSymbolism, Collectivism and Rationality in OrganisationalControl
80 Citations1991Shahid L. Ansari, J. G. Yates Bell
Accounting Organizations and SocietyAccounting and the construction of the standard body
76 Citations2003Ingrid Jeacle
Management Accounting ResearchRitual legitimation, de-coupling and the budgetary process: managing organizational hypocrisies in a multinational company
67 Citations1999Luis Fernández-Revuelta Pérez, Keith Robson
Research in the sociology of organizationsThe Telecom Industry as Cultural Industry? The Transposition of Fashion Logics into the Field of Mobile Telephony
59 Citations2005Antti Ainamo, Marie‐Laure Salles‐Djelic
This paper shows that the field of mobile telephony has, for a number of years now, been impacted and significantly transformed by the transposition of fashion logics, and deconstructs the process of logic transposition, considering key moments and key actors, key modes and mechanisms.
Scandinavian Journal of ManagementOne theory, many practices. Institutional allomorphism in the managerialist reorganization of Italian local governments
43 Citations2000Andrea Lippi
Academy of Management JournalA PRELIMINARY STATEMENT OF PRINCIPLES OF PLANNING AND CONTROL.
37 Citations1958Harold Koontz
Journal of Medical Marketing Device Diagnostic and Pharmaceutical MarketingA brand logic for pharma?: A possible strategy based on FMCG experience
36 Citations2004Giles Moss, Isabelle Schuiling
Critical Perspectives on AccountingUNRAVELLING A PROFESSION: THE CASE OF ENGINEERS IN A BRITISH REGIONAL ELECTRICITY COMPANY
35 Citations2000Chris Carter, David Crowther
Corporate Reputation ReviewPromoting and Protecting Corporate Identity: The Importance of Organizational and Industry Context
26 Citations2004Sue Westcott Alessandri, Todd M. Alessandri
Journal of Product & Brand ManagementBrand managers in the pharmaceutical industry: are they any different?
13 Citations1999George G. Panigyrakis, Cleopatra Veloutsou
The results proved that brand managers working in various sectors have a co‐ordinating role and that their involvement in the strategic decision of their brands is still limited and indicated a dissimilarity in the perceived job responsibilities between the two industries.
Leadership & Organization Development Journal“Management is evil”: management control, technoscience and saudade in pharmaceutical research
11 Citations2003Alexander Styhre, Mats Sundgren
The absence of genuine leadership and the emergence of managerial practices entailed a feeling of melancholia and loss of a successful past that will never be seen again, among the pharmaceutical researchers.
HAL (Le Centre pour la Communication Scientifique Directe)Diversité des pratiques budgétaires des entreprises françaises : proposition d'une typologie et analyse des déterminants
10 Citations2004Samuel Sponem
HAL (Le Centre pour la Communication Scientifique Directe)L'invention pharmaceutique : la pharmacie française entre l'État et la société au XXe siècle
10 Citations1999Sophie Chauveau
HAL (Le Centre pour la Communication Scientifique Directe)LE CONTROLE A DISTANCE OU L'AUTOCONTROLE PAR LES TECHNOLOGIES : LE CAS DES COMMERCIAUX
6 Citations2005Claire Dambrin
…