Abstract
This study presents an empirical analysis of cross-level mechanisms sustaining institutional complexity. The study draws on the case of a German Accounting Firm confronted with institutional complexity resulting from a severe competition and simultaneous stricter regulation. Thereby, our findings offer three contributions to the literature: First, we identify artefact, rule and identity-based mechanisms sustaining institutional complexity on the practice level. Second, we examine cross-level institutional work and show how constructing compatibility between logics, inscribing it in mechanisms and policing sustain institutional complexity sustain institutional complexity in the long run. Third, we contribute to the literature on practice driven institutionalism by analysing the interplay of cross-level institutional work and practice-based mechanism and by showing that though practice is the locus of complexity, complexity can arise from preconditions in the institutional order independent from actors within the field, organisation and practice level
Published Version
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