Institutional Logics Framework Research Articles

The accounting challenges for indigenous businesses: a Pacific Islands case study

Purpose This paper aims to examine the accounting challenges faced by indigenous businesses in the wholesale and retail market in Tonga. Design/methodology/approach The data were collected through semi-structured interviews with 24 participants, from a mix of individuals from the wholesale and retail market in Tonga. This paper uses institutional logics framework to inform the study. Findings The research findings suggest an inability of indigenous businesses to adapt to significant changes in the market and overcome the economic and social challenges faced in the business environment involving accounting values. A lack of business skills and accounting knowledge, restrictive traditions and religious obligations and a poor business investment climate are key factors behind the inability of the indigenous Tongan businesses to succeed. Research limitations/implications The paper is limited to a study on Tonga only. The paper suggests better accountability from government sector on their effort to encourage inclusion of indigenous businesses. Practical implications The paper suggests better accountability from government sector on their effort to encourage inclusion of indigenous businesses. As a way forward, participants suggest that an inclusive approach for the government, businesses and stakeholders in policy formulation and consultation would create a better business environment that would foster the development and growth of the wholesale and retail business sector in Tonga. There is a dearth of cultural studies in accounting in countries within the developing world, particularly in the Oceania region. Social implications There are many accounting challenges faced by the indigenous Tongan business people in the market, which indicate specific areas where the attention of the policymakers should be directed. A better accountability from the government is needed on their efforts to encourage inclusion of indigenous businesses. Originality/value This paper extends the literature by considering inclusivity challenges for ethnically marginalised collectives of individuals in small business. The research findings suggest a gap in knowledge in the current business environment with respect to the Western accounting practices in the indigenous society.

“It’s an Old White Boys’ Club:” Faculty of Color’s Perceptions of Policy Engagement

Scholars of color remain underrepresented in policymaking contexts, and the absence of their expertise in policy processes can have significant consequences for society. In this study, we examine motivations for and perceived barriers to engagement in public policymaking among faculty of color. Using an institutional logics framework and interviews with 20 tenure-stream faculty of color at 20 research universities, we identify three main themes that elucidate their perceptions of public policy engagement: (1) the network-driven, racialized nature of public policymaking spaces; (2) communal motivations and perceived benefits of public policy engagement; and (3) the double-edged sword of engaging with public policymaking.

Hybrid board governance: Exploring the challenges in implementing social impact measurements

This paper focuses on hybrid board governance and the challenges faced by the board of directors when implementing social impact measurements. Interviews with 36 board chairs and general secretaries in social hybrids in Sweden show that while boards support social impact measurements, they face obstacles in implementing them. Drawing on the institutional logics framework, we identify three main reasons for these implementation problems. First, amid field level regulations focusing on cost efficiency, boards find it difficult to switch to a social impact that lacks a single metric that can be measured annually. Second, board members struggle to find sufficient time when they serve on a pro bono basis, and it is difficult to hold them accountable when limited progress occurs. Finally, acknowledging board practice variation, we highlight the need to distinguish between “beneficiary-driven” and “membership-driven” social hybrids. In the former, boards face the challenge of operationalizing the long-term benefits for end beneficiaries; in the latter, interactions with members are so operationally focused that boards struggle to maintain a long-term agenda for implementing social impact measurement. Given these challenges, we propose that future research should explicitly incorporate the board level in theorizing how hybrid organizations manage institutional logics and performance measurement.

Exercising bureaucratic discretion through selective bridging: A response to institutional complexity in Bangladesh

AbstractWe attempt to reconcile top‐down and bottom‐up perspectives on bureaucratic discretion to understand how actors ‘caught in the middle’, such as middle level public managers, negotiate conflicting demands to exercise discretion in the Bangladesh public administration. To do this, we employ the institutional logics framework, a theoretical lens that conceptualises how regulative, cultural forces bear down on actors, and also acknowledges actor agency. Based on 32 interviews with current and former public servants and local public administration experts, supported by secondary documentary analysis, we identify a new way in which discretion may be enacted in institutionally complex settings, offering a way to reconcile top‐down and bottom‐up perspectives. We term this response selective bridging—a sense‐making approach to exploit the complementarities of competing institutional forces from the top to exercise discretion for bottom‐up needs.

How institutional logics shape the adoption of virtual reality in mental health care: A qualitative study.

To analyse institutional logics' role in adopting virtual reality in mental health care. Data were collected via qualitative, semi-structured interviews with four frontline staff and seven administrative and service staff, two focus group interviews with three frontline staff and four administrative and service staff, and via participant observation in meetings between stakeholders working on virtual reality. Data were collected from May 2021 to February 2022, analysed using thematic analysis, and theoretically driven by the framework of Institutional logics. We identified two different forms of institutional logics being drawn upon by frontline staff and administrative and service staff, respectively, when working with the adoption of virtual reality in mental health care. Frontline staff drew mainly on a Professional logic; administrative and service staff drew on a Diffusion logic. Each logic defined a unique focal point, causal pathway, and perceptions of a meaningful adoption process for virtual reality. By taking institutional logics as our theoretical and analytical point of departure, this study demonstrates how the meaning of virtual reality and its adoption in mental health care is grounded in multiple and sometimes conflicting institutional logics. Acknowledging the existence and influence of often multiple institutional logics in the adoption process is crucial to guide the future adoption of virtual reality in mental health care. Organising collaborative venues for stakeholders where their multiple institutional logics are made the subject of joint reflection is essential to counter frictions.

An examination of public discourse about teachers’ collective bargaining rights in a portfolio school district

Employing an institutional logics framework and critical discourse analysis, this study examines the discourse of participants in a stakeholder-feedback meeting about a proposal by the Denver Public School board to extend collective bargaining rights to teachers in the district's innovation schools. The findings provide insight into the logics that control how teacher unions and collective bargaining agreements are understood by proponents of autonomous schools and portrayed to the general public through media. The analysis explores how connections to power and status allowed some stakeholder groups to influence the board to revise the policy to one more favorable toward market-oriented school reform. In this case, the dominant narrative that emerged from the stakeholder feedback cycle was one in which the collective bargaining rights of teachers were positioned as a threat to autonomous schools’ ability to provide “what's best for kids” in their classrooms.

On the diffusion and implementation of trust-based management in Scandinavia: cross-country survey evidence

PurposeThis study aims to examine the diffusion and implementation of trust-based management (TBM) in Scandinavian countries (Denmark, Norway and Sweden). TBM is a novel “anti-New Public Management (NPM)” innovation within the realm of New Public Governance (NPG), which asserts that leadership and control in public sector organizations should be practiced and designed based on the assumption that civil servants and employees in general are trustworthy. The research questions are as follows: How has TBM been diffused and implemented in Scandinavia? To what extent can the institutional logics framework increase understanding of similarities and differences between the Scandinavian countries (Denmark, Norway and Sweden)?Design/methodology/approachThe authors designed and submitted surveys to the municipal directors of the three Scandinavian municipal populations, thereby producing a unique cross-country dataset on TBM diffusion and implementation in Scandinavia (Denmark, Norway and Sweden).FindingsThe authors' study shows that TBM has diffused widely among Scandinavian municipalities and has developed into a municipal-level concept across policy fields and sectors. While Denmark stands out as an earlier and more decisive TBM reformer, the results show that similarities in the diffusion and implementation of TBM in Scandinavian countries are more apparent than the differences.Originality/valueThis study contributes to the public management literature and research on anti-NPM and NPG concepts by being the first wide-scale empirical study of TBM diffusion and implementation in the Scandinavian municipal sectors.

The influence of multiple logics on the work of sustainability professionals

Organizational aspects, rather than technological ones, often represent the greatest barrier in the transition toward sustainable construction. However, despite sustainability professionals’ recognized role in sustainable development, few studies have focused on such professionals’ work. To understand the intrinsic influence of multiple institutional logics on the work and agency of sustainability professionals, we conducted 31 semi-structured interviews with sustainability professionals in Sweden’s construction industry. Building on the theoretical framework of institutional logics, the findings show how sustainability professionals’ everyday work, depending on the work conditions, is a blend of thankless, rewarding collaborative, and visionary work. In the organizational context of sustainable construction, characterized by dynamism and ambiguity, different institutional logics are combined in different ways to respond to shifting demands and problems. To maintain agency, sustainability professionals need to shift and balance their work depending on which logics are temporarily central. Showcasing how professionals cope with institutional contexts defined by multiple logics, the paper highlights the complexity involved in managing the vastness and ambiguity of sustainability and how it requires individuals to be both flexible and sensitive to the existence of multiple logics in their immediate context.

Exploring the Distinctiveness of Social Enterprises Delivering Adult Social Care in England

Social enterprises, which are businesses with social objectives, have been championed by the UK government as an opportunity to deliver more innovative, socially oriented, and commercially sustainable public services. However, very little is known about them, especially in a social care context. This paper therefore aims to answer the following three questions: (1) What are care social enterprises?, (2) What are their distinctive qualities?, and (3) How can they contribute to the adult social care sector? It presents evidence from a “mapping” of care social enterprises in three English local authorities, and from interviews with 35 stakeholders from across the social care and social enterprise sectors. Drawing on an institutional logics framework, we explore the influence of different norms, goals, and practices on care social enterprises and the extent to which they are aligned with those of the public, private, and not-for-profit sectors. We found that their unique combination of business and social logics, along with an entrepreneurial mindset, may make them more flexible, innovative, and able to diversify their income than public and not-for-profit care organisations. They were also considered more trustworthy than private care services. However, their competing social and business logics can create internal tensions and bring uncertainty about what organisational model they are. These tensions can make it challenging for us to define what a care social enterprise is and in turn for social enterprises to promote themselves and attract funding.

‘They’ll be the ones that’s looking after it’ – unravelling institutional factors that shape children’s participation in urban planning for informal settlements

ABSTRACT Sustainable Development Goal target 11.3 calls for ‘inclusive and sustainable urbanisation and capacities for participatory, integrated and sustainable human settlement planning and management in all countries’, yet children are systematically excluded from decision-making in urban planning structures, particularly in vulnerable settings. This case study examines the factors that shape children’s participation in urban planning processes for the revitalisation of water infrastructure in the Revitalising Informal Settlements and their Environments (RISE) program in Suva, Fiji. This study aims to answer the research question ‘What are the factors that shape how children participate in informal settlement revitalisation in Suva, Fiji?’ The study utilises a qualitative case study to investigate the factors that underpin and reinforce structural, political, and economic systems of children’s exclusion. Qualitative interviews were conducted with 32 RISE staff and supporters to examine the individual, organisational and societal factors that shape children’s participation in the revitalisation of water infrastructure across 12 informal settlements. First, a typology of children’s participation is identified using definitions of children’s participation as a foundation. An institutional logics framework is then used as a conceptual lens to develop a children’s participation logic for RISE. The findings contribute to discourse on children’s participation in the context of urban planning in informal settlements and critically examine the barriers that perpetuate exclusion of children from these processes.

Transforming the Australian agricultural biosecurity framework: The role of institutional logics

AbstractThe Australian government has transformed the national biosecurity framework by shifting from a quarantine to a shared responsibility approach. This reflects a move from centralised to network‐based governance. While network governance enables the development of private and public networks needed to enact a shared responsibility approach, it can sit in tension with this approach, which requires the sharing of risk and legitimacy across an array of non‐government actors. Further, little is known about how the beliefs and values of individuals involved in biosecurity decision‐making influence whether or how a shared responsibility approach is enacted. We use an institutional logics framework to investigate these issues and found that despite risk‐shifting and scale and efficiency logics underpinning a shared responsibility approach, a bureaucracy logic has remained dominant. While a dominant bureaucracy logic can enable a shared responsibility approach by providing clear guidelines around biosecurity compliance, it can also create barriers by creating ambiguity, or increasing reliance of actors on government in the event of a biosecurity outbreak. It can also reflect shadows of hierarchy in which governments moving to network‐based governance are either not ready to share power or seek to retain authority over the direction of their policy intention.Points for practitioners Enacting a shared responsibility approach is subject to an array of challenges. However, little is known about how the beliefs and values of individuals involved in biosecurity decision‐making influence whether or how a shared responsibility approach is enacted. Problems can arise with implementation of a shared responsibility approach particularly related to the different and conflicting ways in which decision makers can interpret and understand a policy intention. Despite efforts from public and private partners to work together, a shared responsibility approach is dominated by a bureaucracy logic. This can provide clear guidelines for actors around compliance but can also create further dependence on government in the event of a biosecurity outbreak.

Introduction to NJWLS 2022-3

The third issue of volume 12 of Nordic Journal of Working Life Studies brings four new research articles and a book review.The first article of this issue is authored by Helena Håkansson: Contradictions of Ordered Trust: Trust-based Work and Conflicting Logics in Municipal Care. In this article, Håkansson explores the implementation of a trust-based development project in the social care service in a municipal district in Sweden. The research took place in 2017–2019 and comprised semi-structured interviews and observations among managers and staff involved in the project. Using an institutional logics framework to interpret and discuss the findings, Håkansson illuminates how a managerial logic and a logic of care manifests themselves, and how the logics relate to power structures in the organization. She shows how the managerial logic tends to relativize trust into a question of financial accountability, and highlights the inherent paradox of ordering trust as a one- way communication by the upper management.

“A thread connects all beads”: Aligning global CSR strategy by hotel MNCs

Facing the global challenges of building a sustainable and equitable economy, hotel multinational corporations (MNCs) have leveraged their extensive global reach and business skills to guide local communities through the implementation of global corporate social responsibility (CSR) strategies. Our study explored the alignment of global CSR strategy by two hotel MNCs—Hilton Worldwide and Marriott International—using an institutional logics framework. Based on a two-country case study of China and Turkey, we uncover the mechanisms of implementation for alignment between MNC headquarters and affiliated hotels in host countries, where a plurality of logics interact and collide with the global CSR logic. We examine the dimensions of plurality of logics in the process of local implementation and unveil novel insights on logic reconciliation and activation to support systemic and transformative change through global CSR strategies of MNCs. We offer theoretical and practical implications and future research directions. • This study examined global integration of a CSR strategy in two hotel multinational corporations in China and Turkey. • Novel mechanisms enabled alignment between headquarters and local hotels for CSR in the context of a plurality of institutional logics. • Corporate logic dominated community and state logic in global strategic alignment of CSR. • Local implementation tensions and facilitators were identified for supporting headquarters mechanisms. • Hospitality logic facilitated strategic alignment, improving the potential of the MNCs to create awareness and impact.

Cloud computing and ERP assimilation in the public sector: institutional perspectives

PurposeThis study aims to explore the influence of contingent factors on the assimilation of the cloud enterprises resources plan (ERP) system in the UAE’s public sector. It explains the relationship between institutional logics and institutional work while implementing ERP-based cloud computing (CC) to transform the government.Design/methodology/approachThis study uses qualitative methods and an interpretive approach to provide an in-depth explanation for a detailed case study in the public sector. The institutional logics framework has been used to inform the integration between ERP system and CC in the public sector case.FindingsFindings show that the UAE public sector could align institutional work processes with the inbuilt logics of ERP-based CC, resulting in successful assimilation of the cloud version. This study concludes that institutional pressures in highly institutionalized environments will generate organizational responses, but those responses are dependent upon and influenced by aspects of organizational culture. This study found that the organizational culture has led to a radical change by implementing the cloud ERP system and institutionalizing its usage toward transforming government. Moreover, ERP assimilation is the extent to which an organization has developed from understanding the ERP system’s functionalities to mastering and deploying them in their processes.Research limitations/implicationsThis study has important implications and contributions to the literature in three ways. First, this study examines an understudied topic, the interaction between CC and institutional logics. Second, this study contributes to the public sector research by providing a fine-tuned interpretation of the organization’s strategic behavior in response to a new information technology (IT) trend. Finally, this study also focuses on this new trend of CC which can influence the global IT industry, and it is worthy of being considered.Originality/valueExplanatory case study research has a value to the public sector that one might be discovering new phenomena while analyzing the public sector case. The implementation of cloud ERP is one of the best methods of integrating technology with the public sector’s organizational, technical, economic, social, cultural and other environmental domains.

Institutional logics as a framework for understanding third sector development: an analysis of Quebec and Scotland

We compare the development of the third sector in Scotland and Quebec, which have developed ecosystems that distinguish them from the liberal non-profit regimes of the UK and Canada. We employ an institutional logics framework to consider how the rules, practices, values and beliefs of these ‘stateless nations’ have formed unique structures and identities of the third sector that diverge from their broader national context. Our model demonstrates how the development of the welfare state and approaches to implementing social policy, government–third sector relationships, civic nationalism and solidarity interact in an iterative process to create distinct third sectors.

New wine in old bottles: governing logics for applying sustainability management control systems in Austrian electric utilities

Purpose Literature shows that a strong link between sustainability control systems and sustainability management (SM) fosters sustainability development (SD) and compliance with regulatory requirements and stakeholder expectations. Research on the integration of SM and its control mechanisms in corporate business remains scarce. This study aims to focus on Sustainability Management Control Systems (S)MCS applied in Electric Utility Companies (EUC), which experience close scrutiny by its stakeholders in as much as they play an important role in climate change agendas. Design/methodology/approach The methodological approach includes in-depth expert interviews within seven Austrian EUC followed by qualitative content analysis. This study builds on “MCS as a package” by Malmi and Brown (2008). Institutional logics (IL) are used for the theoretical approach. Findings Results show that several IL are involved in implementing strategic SMCS in EUC. Managers cope by integrating emerging hybrid logics, selectively coupled SMCS and making sense by building a communication bridge between the strategic and operative levels to create awareness. Research limitations/implications Results show that managers in EUC have to acquire a new hybrid logic for SD. This implies the use of informal controls and a strong focus on administrative and cultural controls as the main control mechanisms for SM. Originality/value The paper contributes to MCS research by using the scarcely applied theoretical framework of IL. Findings facilitate a better understanding of the control mechanisms behind SM and the coping strategies of managers in applying SMCS.

Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study

This paper studies how preparers assess users’ information needs and preferences, and how these constructions relate to preparers’ reporting decisions. Drawing on interviews as well as other internal and external data, our qualitative case study focuses on a prominent annual report restructuring at the large industrial firm Siemens. Employing the theoretical framework of institutional logics allows us to trace how Siemens’ changing context influenced the ways in which actors dynamically reconsidered the meaning and purpose of the annual report. We document how the previously coexisting compliance and stakeholder logics gave way to a dominant capital market logic, which required Siemens actors – similar to standard setters – to construct the notion of ‘usefulness’ for capital providers. Constructing users as vulnerable to disclosure overload and interested in the annual report only as a confirmatory tool, Siemens transformed the annual report into a concise compliance document. We conclude that changes in corporate reporting reflect dynamic shifts and reinterpretations of institutional logics shaped by firm-specific contextual factors.

Institutional Logics at Play in a Mobility-as-a-Service Ecosystem

The last decade has brought the transport sector to the forefront of discussions on sustainability and digital innovations: practitioners, researchers, and regulators alike have witnessed the emergence of a wide diversity of shared mobility services. Based on a longitudinal case study of a regional Mobility-as-a-Service (MaaS) ecosystem in Sweden, constituted of a document analysis and 24 semi-structured interviews with 18 representatives from regional authorities, mobility service providers, and other stakeholders from the public and private sectors, this study examines the co-existing and competing institutional logics at play, identified as State logic, Market logic, Sustainability logic, Experimental logic, and Service logic. The analysis reveals that these institutional logics pertain to tensions in the collaboration within the ecosystem’s stakeholders in terms of: (1) finding a common vision and scope for MaaS, (2) establishing a sustainable business model, (3) triggering a behavioral change regarding car travel, (4) being able to find one’s role within the project and to consequently collaborate with other stakeholders, and (5) managing uncertainty through testing and experimenting innovative solutions, which ultimately yielded key learnings about MaaS and the shared mobility ecosystem and its stakeholders. These case study findings, based on an institutional logics framework, provide a novel perspective on emerging ecosystems, from which implications for MaaS developers and further research on shared mobility are drawn.

Sustaining a plurality of imperatives: an institutional analysis of knowledge perspectives in Swedish social service policies

Social services are among the public policy areas criticized for lacking a reliable knowledge base to support professional as well as political ambitions and actions. This article contributes to the literature on knowledge perspectives in social service policies by studying and analyzing mechanisms that sustain a plurality of perspectives in the policies. The empirical material consists of knowledge perspectives in social service policies at the national level for child and family care and substance abuse treatment in Sweden between 1992 and 2015. Mechanisms that sustain a plurality of perspectives are identified with the support of an institutional logics framework. The main findings are that a plurality of knowledge perspectives. such as professional, scientific, and organizational, seems to be a permanent rather than temporary configuration; and that this permanent plurality is sustained by a set of mechanisms, including assimilation, blending, segregation, and contradiction. Despite this pluralism, there are few comments or guidelines in policy regarding the relationship between different knowledge perspectives. The findings suggest that more attention should be paid to the relationship between different knowledge perspectives and its impact on social work practice. In this, research and practice together need to support a development towards a more transparent professional acting.

Preparers' construction of users' information needs in corporate reporting: A case study

This paper studies how preparers assess users’ information needs and preferences, and how these constructions relate to preparers’ reporting decisions. Drawing on interviews as well as other internal and external data, our qualitative case study focuses on a prominent annual report restructuring at the large industrial firm Siemens. Employing the theoretical framework of institu-tional logics allows us to trace how Siemens’ changing context influenced the ways in which actors dynamically reconsidered the meaning and purpose of the annual report. We document how the previously coexisting compliance and stakeholder logics gave way to a dominant capital market logic, which required Siemens actors – similar to standard setters – to construct the notion of ‘use-fulness’ for capital providers. Constructing users as vulnerable to disclosure overload and inter-ested in the annual report only as a confirmatory tool, Siemens transformed the annual report into a concise compliance document. We conclude that changes in corporate reporting reflect dynamic shifts and reinterpretations of institutional logics shaped by firm-specific contextual factors.