... of societal logics on the development of audit oversight in China. Design/methodology/approach The analysis draws on the theory of institutional logics and employs a combination of temporal bracketing and inductive and deductive coding to conduct a longitudinal examination of documentary data. Findings...

...Paul J. Thambar; Aldónio Ferreira; Prabanga Thoradeniya Purpose This study aims to examine the role of performance management systems (PMSs) in enabling logic blending to manage institutional complexity and tensions arising from coexisting institutional logics. Design/methodology/approach...

...Oliver Henk; Anatoli Bourmistrov; Daniela Argento Purpose This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose...

... the background of the theory of institutional logics and Abbott’s (1988) theory of professional jurisdiction. Findings We find that controllers are in a state of tension. On the one hand, the pressure to integrate sustainability into companies is increasing. On the other hand, they seem to be rather...

... Management control arrangements Management control change Institutional logics Change pathways Hybrid work Professional services firms Big 4 The COVID-19 pandemic has forced firms to challenge existing management control arrangements (Kober and Thambar, 2021 , 2022 ; Passetti et al...

...Ahmad Abras; Kelum Jayasinghe Purpose This paper examines the historical evolvement of competing institutional logics (i.e. religion, profession, state, market and community) underpinning Islamic accounting standardisation projects and power relations between internal actors representing...

... features. This misalignment initially produced tensions and institutional logics complexity for the organization forcing the BSC implementers to rationalize it to provide meaning regarding its implementation in the firm. The findings also show why and how the promoters of the BSC conducted its “strategy...

... requiring the professional involvement of auditors. Design/methodology/approach Applying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary...

...Antti Rautiainen; Toni Mättö; Kari Sippola; Jukka O. Pellinen Purpose This article analyzes the cognitive microfoundations, conflicting institutional logics and professional hybridization in a case characterized by conflict. Design/methodology/approach In contrast to the majority of earlier...

... the impact of such a hybrid structure on governance and accountability mechanisms in a context of institutional complexity. Design/methodology/approach This study uses an approach that draws on institutional logics and hybridity to examine governance arrangements in the PPP policy created...

...Kirsi-Mari Kallio; Tomi J. Kallio; Giuseppe Grossi; Janne Engblom Purpose Employing institutional logic and institutional work as its theoretical framework, this study analyzes scholars' reactions to performance measurement systems in academia. Design/methodology/approach Large datasets were...

...Javed Siddiqui; Melita Mehjabeen; Pamela Stapleton Purpose The objective of this paper is to investigate the emergence of corporate political activities (CPAs) in the form of social responsibility in the banking sector in Bangladesh. The use of institutional logics allows the authors to explore...

... Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Hybrid organising Institutional logics Accounting Counter accounting Art and culture Considering the foregoing, it is recognised that hybrids are increasingly held accountable based on market...

...Zeeshan Mahmood; Shahzad Uddin Purpose This paper aims to deepen the understanding of logics and practice variation in sustainability reporting in an emerging field. Design/methodology/approach This paper adopts the institutional logics perspective and its conceptualization of society...

...Nadia Albu; Cătălin Nicolae Albu; Oana Apostol; Charles H. Cho Purpose Mobilizing a theoretical framework combining institutional logics and “imprinting” lenses, this paper provides an in-depth contextualized analysis of how historical imprints affect social and environmental reporting (SER...

...Maryam Safari; Vincent Bicudo de Castro; Ileana Steccolini Purpose The major purpose of this paper is to answer the overarching questions of how multinational corporations (MNCs) address the multiple institutional logics of accountability and pressures of the field in which they operate and how...

... perspective, drawing, in particular, on the concept of institutional logics and the concept of institutional work. Findings A state logic initially guided the development of the Chinese accounting profession but was seriously challenged in the 1990s following a series of high profile financial scandals...

... Limited 2019 Emerald Publishing Limited Licensed re-use rights only Amateur sports organisation Accountability Transparency Institutional logics Logic assimilation Hybrid organizations Financial reporting The Gaelic Athletic Association (GAA) could be described, without...

... © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Recently, studies have started to examine the operation of accounting systems under settings in which organisations face two or more different sets of institutional logics (Amans et al., 2015...

.... The analysis of the empirical evidence draws on the institutional logic (IL) perspective, which provides theoretical insights to interpret the role of the contrasting institutional forces in the evolution of SER. Findings The empirical analysis unveils three different stages in the evolution of SER...