Institutional Work Perspective Research Articles

An Institutional Work Perspective to Performance Management: The Case of Botswana National Sport Organizations

Performance management practices are used by organizations to monitor the efficiency and effectiveness of organizational processes. However, how National Sport Organizations adopt and implement these practices is still unknown. To fill this gap, this research investigates how and why performance management practices are adopted and implemented by National Sport Organizations. Data was collected from documents, 31 semi-structured interviews and five focus group meetings held with 14 Botswana National Sport Organizations and 10 of their stakeholders. The results indicate that stakeholders and individuals within National Sport Organizations play different roles in the creation and maintenance of performance management practices. This information can help sport managers to improve how they implement performance management practices, ensuring the efficiency and effectiveness of their organizational processes and the satisfaction of their stakeholders.

Accounting for profitable prevention—The case of social investments

AbstractContemporary developments in public administration imply an increasingly multifaceted and intangible context for public service delivery. Yet, there is a continued emphasis on calculative devices in this changing public landscape which urge for a broadened perspective, beyond that of New Public Management (NPM), on the role and consequences of accounting in the attainment of public goals, in particular, in relation till wicked problems. This article reports an in‐depth study of social investments, a governing model which aims to make visible the value of long‐term effects of preventive social work. The article focuses on microlevel dynamics and activities undertaken by key actors during the implementation process, using an institutional work perspective, in particular, the concepts of political, technical, and cultural work. The analysis shows that the ambition to calculate the profit of preventive social work was largely underpinned and facilitated by a problematization of NPM features. This supports recent calls for further research on public sector accounting that explores, rather than presumes, the logics and rationales to which accounting techniques are connected. The study also complements literature on wicked problems by linking the use and perceived usefulness of calculative practices with the attempts of attaining complex goals in the public arena.

Planting Seeds for Social Dialogue: An Institutional Work Perspective

AbstractHow to get workplace social dialogue started at the bottom of Global Value Chains remains a difficult question. Drawing from institutional work literature, we investigate how local unions, supplier and buyer worked together to start the process of social dialogue in the anti‐union context of pineapple plantations in Costa Rica. The process unfolds along four phases each involving specific sets of institutional work. The study highlights the evolving brokerage role of the international buyer and the importance of balancing compliance and commitment approaches to build the foundation for workplace social dialogue.

Actors’ reflexivity and engagement in the formation of new accounting tools during university hybridization

Purpose This paper aims to investigate the unfolding dynamics and evolving processes relating to the formation of accounting tools by university actors. It answers the research questions: How do individual actors engage in the formation of new accounting tools during university hybridisation? Specifically, what forms of reflexivity do these actors display in various phases of university hybridisation? Design/methodology/approach This is a longitudinal case study of the development of new accounting tools in one Russian technical university from 2010 to 2016. It is based on an institutional work perspective, involving 29 interviews, documentary analysis, and observations of internal meetings relating to new accounting tools’ formation. Findings The findings show that academics themselves were gradually engaged in the marginalisation of academic demands in university governance in favour of managerialism via accounting. Nevertheless, the role of accounting morphed over time from a dysfunctional and negative carrier of managerial ideology and its domination, to what could arguably be considered a mediation device between academic and managerial demands. These dynamic processes and the role of accounting within them are explained by the constant challenge stemming from the involvement of several groups of actors in institutional work, which is often unpredictable and fluid due to the intricate play of plural reflexivities and actors’ identities during university hybridisation. Originality/value This paper advances the field by showing that the engagement and reflexivity of academics in the formation of accounting tools is not a “panacea” to deal with hybridisation within universities. The results highlight several obstacles, including variation in the reflexive capacities of actors within the university, leading to a reflexivity lag and reflexivity trap.

Maintaining and disrupting global-North hegemony/global-South dependence in a local African sport for development organisation: the role of institutional work

ABSTRACTRecently, conceptual developments in the field of institutional theory, such as institutional work, that refer to the practices and processes of individuals and organisations aimed at creating, maintaining and disrupting institutions, have emphasised how institutions are engaged in and affected by organisational actors. Institutions and humans are in a recursive relationship, whereby humans both shape and are shaped by institutional templates through political processes infused with power dynamics. In this paper, research conducted in a local African sport for development (SFD) organisation is featured. SFD is a field of increasing institutionalisation in policy and practice. This study underscores the valuable utilisation of institutional work for exploring international development and sport policy and practice. Using an ethnographic approach, how organisational actors at a local SFD site in a community in sub-Saharan Africa influenced the institutionalised nature of SFD was examined. We provide specific details about the features of the micro-processes of symbolic and relational work in maintaining and disrupting the institution of SFD and discuss three sub-themes in relation to global North hegemony/global South dependence: (1) health awareness, (2) social development and (3) sport development. Future studies of sport in general and SFD in particular would be well-suited to adopt an institutional work perspective in order for in-depth understandings of local relations, international policy and organisational actors and institutions.Abbreviations: SFD: sport for development; NGOs: non-governmental organisations; IOC: International Olympic Committee; NCAA: National Collegiate Athletic Association; NSA: National Sports Association; SC: Sports Centre; CSA: Canadian Sport Association; UN: United Nations; ODR: Olympic Day Run

Maintenance and creation of roles during socialization processes in entrepreneurial small firms: An institutional work perspective

Entrepreneurial small firms (ESFs) are characterized by a permanent dynamic of innovation not only regarding their commercial offers, but also their organizational processes. Potentially, newcomers play a key role in the maintenance of this innovation dynamic, but there is a lack of knowledge regarding their socialization. In this research, we develop an understanding of socialization processes in ESFs by taking an institutional work perspective. Through a qualitative, longitudinal and inductive research design based on two case studies, we make several contributions. First, we identify different socialization activities enforced jointly and separately by newcomers and insiders. Second, we explain the dynamics of these activities with the achievement of two socialization outcomes: maintenance of institutionalized roles and the creation of new ones. Our results enrich the organizational socialization literature by introducing a new field of enquiry and by showing that role creation can be a major distal outcome of socialization processes. We also develop new perspectives on institutional work by demonstrating the importance of newcomers and the dimensions of agency at play during socialization processes.

The shaping of sustainability assurance through the competition between accounting and non-accounting providers

PurposeThe purpose of this paper is to examine the competition between accounting sustainability assurance providers (ASAPs) and non-accounting sustainability assurance providers (NASAPs), and how this competition influences the institutionalization of the evolving field of sustainability assurance.Design/methodology/approachAn interpretivist research methodology, guided by an institutional work perspective, is used to analyze interviews with 15 SAPs and 35 sustainability reporting managers (SRMs) in Australia and New Zealand.FindingsASAPs prefer to use International Standard on Assurance Engagements 3000 (ISAE3000), because it is well recognized in the profession, adheres to ASAPs’ regulatory requirements, and mirrors their financial audit methodologies. This preference influences ASAPs’ institutional work as they compete against NASAPs and how they institutionalize sustainability assurance. ASAPs’ institutional works include presenting sustainability assurance as similar to a financial audit, arguing in support of a single provider for financial audits and sustainability assurance, and undermining NASAPs and their preferred sustainability assurance standard, AA1000 Assurance Standard (AA1000AS), by appealing to senior management. In comparison, NASAPs promote AA1000AS as a specialist standard among SRMs, emphasizing the standard’s sustainability enhancing qualities and its flexibility, while discrediting ASAPs and ISAE3000 as out of touch with sustainability objectives.Research limitations/implicationsA new conceptual model is constructed that can be used in institutional work research.Practical implicationsThe accounting profession is encouraged to consider more flexible, innovative methods in new assurance markets. This involves using new assurance standards as well as developing specialist standards for new forms of assurance. Regulation over sustainability assurance could be helpful, but regulators should be careful not to stifle competition in this evolving field.Originality/valueThis paper examines how competition between ASAPs and NASAPs influences the institutionalization of sustainability assurance. The paper offers a new model for the analysis of institutional work, which could be used by researchers, new insights into the emerging field of sustainability assurance, as well as a figure and discussion that clarifies the broader implications of the findings.

Digital transformation of business-to-government reporting: An institutional work perspective

Traditional business-to-government reporting is a core remit of the accounting function but is associated with a significant administrative burden on business. This burden is a major obstacle hindering business efforts to achieve core efficiency and innovation objectives. We use the conceptual lens of institutional work to examine how traditional business-to-government reporting is abolished and how digital reporting is established to replace it in attempts to reduce administrative burden but without compromising regulation effectiveness. We adopt a comparative approach to analyse qualitative evidence from three jurisdictions, namely, Netherlands, United Kingdom, and Australia. Regulators across these jurisdictions have been both pioneers and leaders internationally to transform business-to-government reporting in multi-agency settings. Our analyses illustrate how institutional work to develop digital business-to-government reporting across the jurisdictions was shaped by international influences and local factors. We also illuminate how actor engagement issues and the intertwined and mutually reinforcing nature of a mosaic of forms of institutional work shaped the path of these transformations. The study contributes to existing research by explaining how supportive conditions and structures are brought about and made to coalesce in the regulatory business reporting space for digital reporting to become established and widely adopted by business.

Planting seeds for social dialogue: An institutional work perspective (WITHDRAWN)

The paper seeks to understand how social dialogue can emerge in an anti-union context. Building from an institutional work perspective, we investigate how Dole in Costa Rica went from resisting to accepting social dialogue with two pineapple unions. The findings show that social dialogue is the result of a combination of convening, enabling, empowering and monitoring work involving a triadic relationship between supplier, international buyer and unions. Four stages were identified where actors learned to collaborate during which power relations were transformed. The paper highlights the importance of the dynamic nature of the triadic relationship in influencing social dialogue in a global value chain where production is located in an anti-union environment. The findings provide unique evidence on the role of the international buyer in supporting social dialogue as convener, facilitator, mediator and advisor.

Lavoro istituzionale e trasformazione della gestione di un sito UNESCO: il patrimonio culturale tra processi di pianificazione e di cambiamento organizzativo

Purpose of the paper : This work discusses the introduction of planning and management tools in the case of cultural heritage. The discussion follows an organizational and institutional change perspective. Methodology : A longitudinal case study has been carried out according to an ethnographic approach, based on three years of field work. Findings : Planning and management tools have been repeatedly invoked for the historical and archaeological site of Aquileia, where they have been partially introduced and without fail left in disuse within a process of continuous organizational reconfiguration. Such process has been characterized by a general lack of management in the institutional context. Within the institutional work perspective this phenomenon is related to the interaction between practices which “activate and support” boundaries and boundaries which “limit” the set of practices, offering in return interesting dynamics on institutionalization processes of the logics of conservation and enhancement of cultural heritage Research limits : The article focused on institutional change in relation to variations in the content of organizational practices. It does not deal with the legitimation of new organizational forms and the emergence of institutions as network for the conservation and enhancement of cultural heritage nor with the critical analysis of the social construction and use of planning and management tools Practical implications : Gaining a better understanding of the characteristics and the role of accounting tools allows us to provide better guidance for their introduction within cultural heritage management. It also enables us to improve their use in organizational contexts which need to manage their own institutional and organizational change. Originality of the paper : The phenomenon under investigation has been examined under a critical management lens. This is particularly interesting in light of the unsuccessful outcomes which have emerged in relation to the specific aspects taken into consideration by this study

The Institutional Work of Own the Podium in Developing High-Performance Sport in Canada

This investigation examined how Own the Podium (OTP) has contributed to the ongoing development of highperformance sport in Canada. In adopting an institutional work perspective, we contend that OTP’s continuance has not been the sole product of Canada’s success at the Olympic and Paralympic Games or lobbying efforts to secure additional funding. Rather, OTP’s permanence can also be explained as the by-product of the activities and actions of OTP itself and its supporting stakeholders to embed and institutionalize both the organization specifically and high-performance sport more generally in the Canadian sport landscape. In short, OTP’s continued existence can, in part, be explained by ongoing institutional work. To support our contentions, we draw on and analyze documentation that was either produced by, or significant to the development of, OTP. Our analysis identifies a number of OTP-related practices (e.g., tiering, hiring of high-performance advisors, and the creation and support of new high-performance sport programs) that have further institutionalized OTP and the norms, routines, and practices associated with high-performance sport. More broadly, our investigation draws attention to the importance of individual and collective actors in shaping institutional settings in sport.

Stories of Adoration and Agony: The Entanglement of Struggles for Recognition, Emotions and Institutional Work

In research on organizations, the institutional work perspective plays a pivotal role in elaborating on the various instances of agency that aim to create, maintain, and disrupt institutional orders. However, the particular effects of emotions on processes of institutional work have been rarely addressed so far. In this paper, we focus on the emotions as an ambivalent driver of institutional work. We do this by introducing Axel Honneth’s socio-philosophical approach on “struggles for recognition”. In particular, we analyze how emotions trigger institutional work in terms of a person’s entry as well as non-entry into struggles for recognition. For this, we suggest an analytical framework which focuses on seductive as well as agonizing aspects of relations of mutual recognition. We give evidence to our approach by an exploration of autobiographical accounts of former employees of investment banks, published in the context of the global financial crisis.

Modification of Public Policies by Street-Level Organisations: An Institutional Work Perspective

AbstractThe literature on policy implementation is divided with regards to the impact of street-level bureaucrats on the implementation of public policies. In this paper, we aim to add to and nuance these debates by focusing on ‘institutional work’ – i.e. the creation, maintenance and disruption of institutions – undertaken by central authorities and street-level bureaucrats during public reform processes. On the basis of a case study of the organisational implementation of a retirement pension reform in the Norwegian Labor and Welfare Administration, we argue that institutional work is a useful heuristic device for conceptualising the variety of responses available to street-level bureaucrats during public reforms. We also argue that the responses demonstrate the impact of street-level bureaucrats in these reforms in the context of managerial control and regulation. Finally, we argue that the effectiveness of policy change is dependent on the institutional work of street-level bureaucrats and, in particular, on institutional work that supports the institutions created by politicians and public administrations.

Grief and Institutional Disruption

Rejecting the view that some events are inherently disruptive, we integrate the institutional work perspective into process models of institutional change to theorize the role of emotions in a part...

The Evolution of Vocabularies and Its Relation to Investigation of White-Collar Crimes: An Institutional Work Perspective

White-collar crimes are illegal and unethical actions by agents of an organization. In this paper, we address two related research questions concerning white-collar crime—how did the language of white-collar crime evolve? And how did this language co-evolve with the investigation of white-collar crime? Building on research on institutional work, we find that key institutional actors such as the Presidential Office are likely to use frames and adopt a particular language (i.e., the term “white-collar crime”) in order to legitimize institutional practices (i.e., investigation of white-collar crimes). Conversely, less powerful actors such as the law enforcement agencies are then likely to use narratives to shape language in order to mobilize other stakeholders to continue the adoption of the referent practice. We uncover these findings by using qualitative methodology and trend analysis. We conclude with a detailed theoretical discussion of the role of institutional actors in institutional work and the implications of our research.

Maintaining an Institution: The Institutional Work of Michelin in Haute Cuisine Around the World

This paper aims at questioning how the maintenance of institutions is actually performed. Based on an institutional work perspective in order to better link field and actors relationships, we investigate how the Michelin Red Guide went international and used its internationalization to secure its dominant position over the field of haute cuisine. Michelin followed similar trajectories, and combined various types of institutional work in geographic expansion, especially policing, valorizing and embedding that at the same time as it further assessed its dominant position. Our research contributes to advancing the understanding of maintenance work, and in particular exemplifies that preserving a dominant position implies actively working towards imposing the symbolic and cognitive systems of rules.