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The author distinguishes between state, process, and object perspectives on institutions and institutionalization. While all-purpose process approaches dominate the literature, the author argues that these are analytically insufficient without theorizing the nature of “institutional objects.” Building on recently developed analytic disaggregations of the culture concept in cultural sociology, the author argues that doings, sayings, codes, and artifacts exhaust the broad classes of potential objects subject to institutionalization processes. The proposed approach provides a coherent ontology for future empirical work, features robust microfoundations, places institutional routines and practices in a material context, and acknowledges the importance of semiotic codes and vocabularies in organizational fields.

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