... Local government Institutional theory Active agency Institutional entrepreneurship Accounting Organizations Entrepreneurialism Timo Hyvönen can be contacted at: timo.hyvonen@uta.fi Early institutional theorists have endeavored to explain isomorphic pressures, coercive, mimetic...

...‐wide analysis with a detailed discursive study of individual interviews and texts. As the 20th century draws to a close, an unprecedented array of technological, political, and economic events has changed the nature of business and the risks organizations face … Some auditors now believe, however...

... and then testing it by surveying 109 managers from 41 organizations. The paper includes the idea of mobilizing in the adage in order to highlight that there are other factors than indicating, which affect acting. In the positive test the paper uses the linear structural relations (LISREL) method to analyze...

... organizations; understanding the experience of institutionalization of accounting practices; and exploring the impact of accounting reform on political deliberation and joined‐up government. We treat planning and budgeting documents as important for a number of reasons. First, they are formal translations...

...Anthony J. Berry Purpose To examine control and accountability in an expressive organisation. Design/methodology/approach The paper was based upon a longitudinal case study of events in the Church of England from 1994 to 2001 and was based on documents, debates in the governing body...

.... The Glasgow and Aberdeen initiatives were motivated by exogenous pressures, which ultimately the Edinburgh society was unable to resist. © MCB UP Limited 1995 Accounting Organizations Politics Professions Scotland This article explores the internal and external political relationships...

...Philip H. Siegel; Mark M. Blank; John T. Rigsby Research on organisational socialisation typically assumes that the newcomer′s adjustment to the organisation is directly affected by the earlier professional socialisation process at the university. An important area of research has focused...

... in the Church of England. Although many of the insights are situation specific to this institution, some more general points are raised. © MCB UP Limited 1988 Accounting Systems Church Management Organizations United Kingdom ...