... research, based on Susman and Evered’s (1978) research cycle, was conducted to develop a gender accounting tool to be implemented in a single university. An institutional work perspective (Lawrence and Suddaby, 2006) is employed to interpret the findings. Findings The gender accounting tool can support...

... 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...

...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...

... with managers and experts involved in the budget setting process and an analysis of budgetary policy documents, reports and archival material such as legislation. An institutional work lens is employed to interpret the findings. Findings While actors advocating the change were engaged in institutional work...

...Delphine Gibassier; Sami El Omari; Philippe Naccache Purpose Within the emergent professional field of carbon accounting, we analyse the institutional work that gives birth to a nascent profession in a multi-actor arena. We therefore contribute to enhancing our understanding of the birth...

... this literature by presenting the institutional work and micro-level dynamics through which actors initiate and implement a new form of project delivery. The authors show how actors enact responses to institutional structuration in the expansion and transformation of an airport from a public entity into a PPP...

... 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...

... of sustainability assurance to promote credible reporting. Design/methodology/approach The authors conducted in-depth interviews with sustainability reporting managers (SRMs) and SAPs in Australia and New Zealand, using an institutional work lens to focus the analysis. Findings At the start of a new...

... and New Zealand were analysed using an institutional work perspective. Findings SRMs’ institutional work can be categorised into four phases with each phase representing a different approach to sustainability reporting. Organisations transition from phase one to four as they achieve a higher level...

... of the evolving field of sustainability assurance. Design/methodology/approach An interpretivist research methodology, guided by an institutional work perspective, is used to analyze interviews with 15 SAPs and 35 sustainability reporting managers (SRMs) in Australia and New Zealand. Findings ASAPs prefer...

... for the period 2013-2016 in one Russian municipality. Based on triangulation of in-depth semi-structured interviews, documentary analysis, videotape data and netnographic observation, the authors employ ideas of dialogic accounting and institutional work. Findings The study shows that the PB experiment...

..., especially the concepts of institutional logics and institutional work. Findings – New accounting and management controls serve as a medium through which organizations negotiate between multiple and conflicting objectives and choose institutional logics in the organizational field. Research...