... institutional logic of capitalism is accumulation and the commodification of human activity. That of the state is rationalization and the regulation of human activity by legal and bureaucratic hierarchies (Friedland and Alford, 1991). Q2. How do those cognitive processes reveal themselves...

... of business and management research groups. University Performance measurement systems Higher education Institutional logic Academic logic Neo-institutionalism Scholars in management accounting have pointed out that performance evaluation practices have hindered the process of knowledge...

... and underpin organisational routines. The authors are interested in the voluntary adoption of management controls with highly developed institutional logics, how organisations respond initially to the institutional logics of new management controls and by what means those logics become a workable basis...

...Mostafa Jazayeri; Danture Wickramsinghe; Tharusha Gooneratne Purpose The purpose of this paper is to report on two institutional change scenarios of performance measurement (PM) systems, namely, subversion and integration. Subversion represents insiders' use of existing institutional logic whereas...