... and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Organizational decision-making Institutional theory Decoupling Disruption Decay Incarnation Institutional logic Organizational budgets have been researched from multiple...

... Semi-structured interviews with audit executives situated in a strategically challenging regulatory context are interpreted through a theoretical framework developed from institutional complexity theory, coupled with the understanding that institutional logics are a socially constructed phenomenon...

... evolve in time and space within this complexification process. Research limitations/implications This study contributes to the institutional complexity literature in that it focuses on distinct organizational responses to multiple institutional logics. More precisely, the choice of standards...