Institutionalized Practice Research Articles

COMPARATIVE STUDY ON THE PROCESS OF CONVERGENCE TO INTERNATIONAL ACCOUNTING STANDARDS APPLIED TO THE PUBLIC SECTOR IN BRAZIL AND PORTUGAL

The New Institutional Sociology advocates that internal structures and procedures, including accounting, are influenced by external elements, thus organizations and accounting are led to incorporate socially institutionalized practices and procedures. In this sense, we can link the process of convergence to international accounting standards as the incorporation of socially institutionalized practices and procedures. Therefore, researching the challenges that countries have faced helps others to understand the obstacles that the convergence process imposes. Thus, the objective of this research is to verify which were the challenges that influenced the process of convergence to international accounting standards applied to the public sector in Brazil and Portugal. In Brazil, the challenges begin with encouraging greater participation of academia in the subject, from a critical point of view, accompanied by full disclosure, followed by greater adherence of Brazilian standards to international standards, aided by the disclosure of all assets and liabilities on an accrual basis, in addition to withstanding pressures in the political and cultural fields. In Portugal, the challenges begin with encouraging the training of Portuguese accountants who will have to deal with accounting based on principles, followed by the creation of institutional mechanisms that support pressures in the political and cultural fields, investing in the harmonization of local legislation so as to achieve greater comparability, accelerating the use of the SNC-AP in all Portuguese bodies and promoting the necessary accounting adjustments that inform the real value of the assets of the entities involved in the process.

The social vibe of the tenant/landlord relationship in a ‘tenant market’: the case of Romania

There has recently been a burgeoning interest in private rental housing, yet few studies have addressed the tenant/landlord relationship as lived. This paper contributes related insights from the ‘young’ markets of Eastern Europe where the tenant/landlord relationship is entirely market based but embedded in specific cultural norms and supply/demand balances. Drawing on cultural theories of risk and rich qualitative data from tenants and landlords in Romania, this paper examines narratives of risk and repertoires of risk mitigation practices of the relational risks of renting. Findings portray a supply-rich market where tenants have market power hence financial checks on tenants are socially unacceptable, evictions are rare, and most tenants feel at home in their rented properties. In this tenant market, landlords rely on the social vibe of the first tenant/landlord encounter, showing openness to construct win-win collaborations. These less institutionalised practices seem more inclusive to tenants’ economic unpredictability but high rents push the poor, and ethnic stigmatisation drives the Roma ‘others’ into alternative housing.

Children and Youth Coerced Displacement: A History of Power Struggle between State and Provincial A‘yān’s Families

This article offers a new perspective on children and youth’s coerced displacement in the context of the Ottoman Middle East and highlights their potential as a social group to inform studies of children, kinship, and family vis-a-vis the state. Using iltizām contracts, I argue that the Ottoman state prioritized its stability and economic interests and turned a blind eye to promises it made to ensure the “well-being” of young Ottoman subjects. The contracts recorded around the mid-eighteenth century document an institutionalized practice by the state to remove and incarcerate young and minor males associated with the families of multazims, or tax farmers, who generally hailed from the class of provincial notables, or a‘yān, to persuade the latter to render payment of taxes. Although multazims appeared to be indifferent to the fate of their castaway children, evidence suggests that multazims took advantage of geopolitical changes toward the last quarter of the eighteenth century to avoid the incarceration of their children, as the practice completely disappeared at that time. This article also attempts to approach the question of whether this forced displacement of children represents a form of mobility, in comparison to other forms of children’s mobility, like the devširme, and explores what this meant for the expansion, or retraction, of the state power and its governing policies.

Institutionalization of Social Economy Public Policies as a Strategy against Global Challenges: Evidence from the Spanish Experience

This paper explores the process of increasing institutionalization of the social economy, focusing on its critical role in addressing global challenges, especially during crises. By examining mainstream international documents, the study identifies challenges confronting the social economy and spotlights Spain as a model for effective institutionalization practices in terms of recognition, regulation, institutional support, policies and programs and external institutional leadership. Two distinct forms of institutionalization are distinguished: socio-cognitive and political. Spain's leadership is noteworthy for integrating these forms, translating conceptual ideals into tangible policies.

Sustainability reporting in Spanish public hospitals: has it become an institutionalized norm among these organizations?

PurposeThe purpose of this paper is twofold. First, it identifies whether sustainability reporting has become an institutionalized cultural norm in the daily routines and organizational practices of Spanish public hospitals. Second, it finds out why sustainability reporting has become (or not) an institutionalized norm in the Spanish public hospital field.Design/methodology/approachTo accomplish the research aims, the authors have adopted a qualitative method approach by combining two main data sources: (1) a documentary analysis of reports published by 60 Spanish public hospitals that consistently maintained their commitment to this activity over the past 10 years; and (2) a semi-structured interview with seven hospital managers and with seven participants from professional organizations.FindingsThe authors have found that sustainability reporting has not become an institutionalized practice in the Spanish public hospital setting. Based on the notion of normativity, the findings indicate that the institutional conditions that support the emergence of a norm are not met (Bebbington et al., 2012). In particular, the lack of a coherent normative framework, the absence of congruence with previous similar practices and the lack of clarity in the norm explain why a reporting norm has not emerged. Currently, the societal context has not developed an appropriate discourse around the development of sustainability reporting in the Spanish public sector.Originality/valueThe contribution of this research is double: (1) From a practical level, this paper contributes to the accounting literature by analyzing the development of sustainability reporting practices in the public sector; (2) According to the notion of normativity, the novelty of this paper is to explore whether a sustainability reporting norm emerges in Spanish public hospitals.

‘Trying to patch a broken system’: Exploring institutional work among care professions for interprofessional collaboration

Abstract There is a growing interest in understanding when and why interprofessional collaborations are well functioning, especially within healthcare systems. However, more knowledge is needed about how professionals affect and contribute to these collaborations when they engage in them. To address this shortcoming, this study aims to contribute to professional and organizational studies of interprofessional collaboration by providing novel insights into how professionals engage in and contribute to interprofessional collaborations. It builds on a theoretical perspective of examining professionals’ everyday collaboration practices through the interplay between temporal-oriented agency and institutional work. It applies this perspective to a case study of interprofessional collaboration between personal workers (PWs), nurses, and therapists in the home care sector in Denmark. Overall, the findings show that the professionals engaged in and contributed to the interprofessional collaboration by ‘trying to patch a broken system’. All three professional groups did this primarily by ‘adopting new practices to deal with inept institutionalized practices’ to maintain collaboration. Additionally, some PWs ‘failed to enact institutionalized practices’ to disrupt the collaboration, and some nurses and therapists ‘invented and established mechanisms’ to create new arrangements for the collaboration. Based on the findings, the study demonstrates that certain dimensions of agency are associated with certain types of institutional work. Furthermore, the study suggests that the interplay between agency and institutional work varies between professional groups, influenced by their relative autonomy.

The development of Innovation and entrepreneurial ecosystems in cities: An institutional work approach

The innovation literature is growing rapidly, and a primary concern revolves around the contexts that foster and enhance innovation and entrepreneurial outcomes. Research on innovation environments still requires further development. This paper sheds light on fostering and developing innovation and entrepreneurial ecosystems in cities from the institutional work perspective, emphasizing the need to institutionalize collaboration. The paper employs the case study method with a process data approach. The study took place in two Latin American cities, Porto Alegre and Florianópolis, within a cultural context characterized by a non-cooperative background. The findings are linked to the institutionalization of collaboration in the development of innovation and entrepreneurial ecosystems, unfolding in three phases involving three groups of roles: leaders, supporters, and the community. The practices are associated with the leader's group in the first phase (Preparing for Collaboration). The second phase (Strengthening Collaboration) expands the practices and adjusts the focus to the supporter's group. Additionally, the third phase (Disseminating Collaboration) continues to broaden the scope and gains relevance for the community's group. Therefore, the evolution of the phases is connected to the expansion of the range of institutionalization practices and a focus on the most active roles. These results carry significant implications for the theory and practice of innovation and entrepreneurial ecosystem emergence, offering insights into the phases and roles critical for fostering innovation environments. Furthermore, they can provide practical guidance for other cities or regions aiming to cultivate robust innovation and entrepreneurial ecosystems.

Institutionalization of Quality Management Practices (QMPs): A Case Study of a Sri Lankan Entity

The main purpose of this study was to explore how can Quality Management Practices (QMPs) be institutionalized as a successful strategic performance improvement initiative in a manufacturing organization located in Sri Lanka. Institutional Theory was incorporated as a theoretical lens to make sense of institutionalization process of the organization. Institutionalization Framework of Tolbert and Zucker (1996) which takes into the account the pre-institutionalization, semi-institutionalization and full institutionalization stages of QMPs implementation within the case organization. The study adopted the single-site case study method under the qualitative methodology. Data has been mainly collected through interviews and documentary review. The findings of this study illustrated that implementation of QMPs in the case organization is successful, because quality management has become an institutionalized practice within the case organization. It was further evident that, institutionalization of QMPs is complete when they are both accepted and taken-for-granted as part of the way people feel and think and the way they usually do things. As a result of institutionalization, QMPs are coherently fitted with the main organizational strategy and they have become an integrated QMPs for the entire organization, without remained as isolated quality practices which are narrowly termed as quality tools and techniques.

The Rule-of-Law as a Problem Space: Wāsṭa and the Paradox of Justice in Jordan

AbstractThis article explores structural entanglements between the rule-of-law, as a globalized aspirational horizon in post-Cold War politics, and corruption, as a highly salient malaise, by way of an ethnography of wāsṭa, an institutionalized practice of patronage in Jordan, and a salient object of corruption discourse in recent years. The article follows wāsṭa and anti-corruption practices in various sites where wāsṭa is most salient and most problematized and situates the contemporary practice in relation to historical transformations in Jordan’s political economy and global discourses on justice and development. While globalized anti-corruption discourses pit practices of patronage and brokerage like wāsṭa against the rule-of-law, an ethnographic and historical view illustrates how the latter is the condition of possibility of the former, the framework by which it is diagnosed, and its presumed cure. Thus, I argue that the rule-of-law should be understood as a historically specific “problem space” that posits corruption as a prime diagnostic of the ills of state and society while generating practical paradoxes and a perpetual sense of temporal out-of-jointedness for “developing” countries.

The choreographies of the elimination of faeces-An ethnographic study of the institutionalized body care practices of older people in different health care settings.

To explore the choreographies of the elimination of faeces of older people to gain insight into the institutionalized practices of body care of older people in hospitals and long-term care settings. A qualitative ethnographic study, drawing on a perspective of socio-material theory. Reported in accordance with the Standards for Reporting Qualitative Research. A total of, 30 women and 11 men aged 80 years and above needing assistance with body care in a hospital ward, 2 nursing homes and home care and 32 care workers participated. Four individual interviews with older people and three focus group interviews with care workers were conducted, in addition to 135 h of participant observations, from December 2020 to September 2021. Data were analysed using a situational analysis approach. The assistance with the elimination of faeces is a multiplicity of ongoing dynamic practices where different actors interrelate. Dominating actors are time, space, materialities, different ideals and professional knowledge. The choreographies aim at order the elimination of faeces to happen at the right time at the right place, to provide dignified care. To assist older people with the elimination of faeces is complex institutionalized practices. The study argues for a greater focus on the ongoing relations between human and non-human actors to provide new understandings of an underexplored phenomenon in nursing. What problem did the study address? The elimination of faeces of older people as part of body care is an underexplored phenomenon in nursing, often subject to stigma and taboo, and delegated to other healthcare workers than registered nurses. Internationally, there are challenges in the delivery of fundamentals of nursing care to older people across healthcare settings. Few studies have explored body care as an institutionalized practice across different settings, taking into consideration the contextual aspects of care as well as the involvement of non-human actors in the care practices. What were the main findings? Multiple human and non-human actors are involved when older people need assistance with the elimination of faeces. Time, space, materialities, different ideals and professional knowledge are important actors. The elimination of faeces is not a homogeneous practice but ongoing, dynamic, and multiple practices. The context of care practices related to the elimination of faeces is not an outer macro level distant from care, but part of the ongoing daily practices of body care. Where and on whom will the research have an impact? The findings can inspire researchers and clinicians to develop a new understanding of fundamental care needs. The study offers a critical perspective on possibilities for providing care, since political ideals and governance are active actors in daily care practices. No patient or public contribution. The study was conducted during the COVID-19 pandemic; restrictions limited the access to involving patients and care workers in the research process. An advisory board consisting of leaders from the different settings was a part of the design process and in the interpretation of data. The socio material theoretical perspective has a potential to unfold the complexities in nursing care practices focusing on aspects that are underexplored in nursing research.

Review: Laboratory of Deficiency: Sterilization and Confinement in California, 1900–1950s, by Natalie Lira

Book Review| May 01 2023 Review: Laboratory of Deficiency: Sterilization and Confinement in California, 1900–1950s, by Natalie Lira Natalie Lira. Laboratory of Deficiency: Sterilization and Confinement in California, 1900–1950s. Oakland: University of California Press, 2021. 284 pp. Paperback $29.95. Leslie Digdon Leslie Digdon LESLIE DIGDON is an assistant professor of history and engineering at Saint Mary’s University in Halifax, Nova Scotia. She is the project lead of the Canadian Anti-eugenics Scholarship Hub (CRASH), and her research focuses on the intersections of eugenics, public health, and institutionalization in the early twentieth century. Search for other works by this author on: This Site PubMed Google Scholar California History (2023) 100 (2): 107–109. https://doi.org/10.1525/ch.2023.100.2.107 Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn Email Tools Icon Tools Get Permissions Cite Icon Cite Search Site Citation Leslie Digdon; Review: Laboratory of Deficiency: Sterilization and Confinement in California, 1900–1950s, by Natalie Lira. California History 1 May 2023; 100 (2): 107–109. doi: https://doi.org/10.1525/ch.2023.100.2.107 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest filter your search All ContentCalifornia History Search In Laboratory of Deficiency, Natalie Lira explores the ways in which “racism, ableism, and classism” (23) were mobilized to construct both the problem of feeblemindedness and its supposed solution in Southern California in the first half of the twentieth century. Lira uses Pacific Colony, a public psychiatric hospital established in 1917, as a case study and has divided her text into thematic chapters that examine the institution’s creation and operation, as well as what it represented to the government, stakeholders, and those whom it targeted and incarcerated. Employing the lenses and frameworks of reproductive justice and critical disability studies, Lira makes important contributions to the historiographies of eugenics, institutionalization, race, and reproductive justice at both the regional and transnational levels. In so doing, she demonstrates the ways in which “diagnoses of feeblemindedness and practices of institutionalization used the language of medicine and science to naturalize existing social hierarchies and... You do not currently have access to this content.

Adapting integrated reporting through the stages of local rationalisation

ABSTRACT In 2013, the International Integrated Reporting Council (IIRC) released the integrated reporting (IR) framework to become the corporate reporting norm. Ten years later, IR has not been diffused globally, with two notable exceptions – South Africa and Japan. IR in South Africa has been the subject of comprehensive research, but we know little about IR’s journey through the political and cultural dualism of Japan. We see adaptation as an essential step in institutionalising IR, and for this reason, we have examined the process of adapting IR in Japan by analysing the stages through which local actors have rationalised IR to solve local corporate governance and reporting problems. Our evidence from field observations, public documents, and interviews reveal five stages of political, cultural and professional rationalisations. These shape a mutual adaptation process. Through rationalisation, we unveil how the ambiguous global idea of IR has been transformed in Japan into a local solution and an institutionalised practice aligned with the local business culture. At the same time, local actors have adapted their reporting and communication practices to the ideology of IR. By embracing the notion of rationalisation, this study enriches the theory of how the powers and motivations of social actors mediate and shape adaptation. What emerges is compatibility between accounting innovation and the local context.

Collaborative capacity as an institutionalized practice for sustainable travel

Collaboration between different stakeholders is argued to increase the efficiency and quality of the transition to sustainable mobility by supporting the diffusion of knowledge and fostering innovation. In this paper, we examine the important role of collaborative capacity as an institutionalized practice in public transport by providing a 10-year collaborative academic and non-academic partnership case study from Sweden, including interviews with key non-academics. Three different collaboration working-forms are identified, exemplified, and discussed: joint efforts, parallel projects, and collaboration loops. It is shown that collaboration and research communication can be a very valuable asset that benefits all parties if it is done systematically and responsibly. However, if the translation from research to managerial implications does not materialize, the benefits of collaboration may get lost. Building upon Commitment-Trust theory, it is shown that even if dialogue between academics and non-academics may be exposed to pressure and challenged in different ways, if carried out responsibly it builds trust and respect for different knowledge horizons, problem formulations, time logics, and working methods. Over time goodwill trust may evolve. Although collaboration loops may be the most promising method to aim to develop collaborative capacity, general learnings are that small projects are equally important, especially if clustered, to provide benefits to both non-academic and academic partners. It is concluded that developing a collaborative capacity among both non-academic and academic partners can create new collaborative practices, increasing the possibility of contributing to difficult societal challenges, such as achieving a sustainable future.

Reassessing Moral Legitimacy in Times of Instability

AbstractThe presence of conflicting cues about what is legitimate provided by various stakeholders, begs the question of how the legitimacy of contested institutionalized practices is justified. Recent critique of tax minimization strategies exemplifies this difficulty: on one hand, practitioners need to increase shareholders' profits; on the other, a growing number of stakeholders push for ‘fairer’ corporate tax payments. Conducted during a time of public criticism of Australian corporate tax strategies, our study draws on justifications of corporate tax minimization strategies by senior tax practitioners and corporate submissions to a Senate Inquiry on corporate tax avoidance. The study explores how legitimacy judgements come under pressure by conflicting cues. Through the application of Boltanski and Thévenot's (2006) Economies of Worth (EW) framework, we advance legitimacy scholarship by clarifying what constitutes situated judgements in times of instability. Our work puts forward the concept of perceived forecasted consensus as a guide for individuals in making situated legitimacy judgements in times of instability.

Organizational models for social media institutionalization: An exploratory analysis of Dutch local governments

Social media institutionalization in public administrations has been conceptualized as the final stage of the adoption process. However, an understanding of organizational models for social media institutionalization in public administration is lacking. This exploratory study of Dutch local governments contributes to the literature by identifying how governments organize social media institutionalization. Drawing on an original questionnaire on social media adoption, two advanced cases were selected based on their high level of social media institutionalization: Utrecht and Eindhoven. For each case, in-depth semi structured interviews were carried out aiming at detecting institutionalization patterns. Our study highlights that, in contrast with the literature on stages of technological maturity, social media institutionalization shows two different organizational models: a centralized model, based on trust, with highly structured and formalized policy guides, low experimentation, formal training and evaluation supported by standardized reports; and a distributed model, based on control, with simple guiding principles, higher levels of experimentation, training build on a “learn by doing” basis, and individual evaluation mechanisms. These results enrich current academic understanding of social media institutionalization and may guide public officials involved in social media institutionalization practices.

Assessing and enhancing the impact potential of marketing articles

Although the impact of marketing is a recognized priority, current academic practices do not fully support this goal. A research manuscript’s likely influence is difficult to evaluate prior to publication, and audiences differ in their understandings of what “impact” means. This article develops a set of criteria for assessing and enhancing a publication’s impact potential. An article is argued to have greater influence if it changes many stakeholders’ understandings or behaviors on a relevant matter; and makes its message accessible by offering simple and clear findings and translating them into actionable implications. These drivers are operationalized as a checklist of criteria for authors, reviewers, and research supervisors who wish to evaluate and enhance a manuscript’s potential impact. This article invites scholars to further develop and promote these criteria and to participate in establishing impact evaluation as an institutionalized practice within marketing academia.

The Production and Maintenance of Protracted Statelessness: An Analysis of the Language and Practice of the Nationality Law in Thailand and Brunei Darussalam

In theory, nationality law that stipulates criteria and requirements for the granting of citizenship should address racial or ethnic division and the distinction between immigrant and indigene status. Instead, modern citizenship contradicts this, and conversely becomes an apparatus for state procedures of exclusion. In this article, I have focused on and assessed the language of seclusion and the practice of division found in the nationality law of Thailand and Brunei. I argue that the phenomenon of protracted statelessness is not happening incidentally, but rather deliberately produced through the language and practice of nationality law. The study concludes by highlighting two main factors that contribute to the increasing number of protracted stateless persons: first, the explicit and implicit language of exclusion in the law that becomes institutionalized practice; second, the opaqueness of the language used can facilitate practices that are not aligned with the law. This study sheds light on the nature of language and practice found in nationality law – a factor that has attracted little attention from relevant scholars, yet it is inherent in the production and maintenance of protracted statelessness in Thailand and Brunei Darussalam. Keywords: Brunei Darussalam, Language and practice, Nationality law, protracted statelessness, Thailand

THE PERFORMATIVITY OF METROPOLIZATION: How Material‐Discursive Practices Institutionalize the Prague Metropolitan Region

AbstractThis article identifies a set of practices through which multiple actors, from the European Commission to local governments,performthe concept of the metropolitan region. It specifically investigates the practices and actions which brought this concept into being in the Prague metropolitan region of Czechia. We uncover how the meanings associated with the concept of the metropolitan region evolved through material‐discursive practices constitutive of regional institutionalization. The article unpacks five practices which lie behind the initial stages of regional institutionalization: advocacy, framing, customization, implementation and evaluation. It contributes to both the conceptualization and practical knowledge of metropolitan development, planning and institutionalization in three ways. First, in suggesting a set of institutionalization practices, it redirects attention towards what actorsdo. Second, it highlights the role ofmaterialitymutually intertwined withdiscursiveelements. Finally, it documents how the intersection of multiple governance levels provides key actors with the resources needed to engage in the reconceptualization and institutionalization of the metropolitan region.

Türkiye'de sosyal hizmetin tarihsel gelişimi: Cumhuriyetten günümüze

Dans cette étude, les pratiques de travail social menées en Turquie après 1923 seront systématiquement discutées dans une perspective chronologique. Il y a deux points importants qui distinguent cette étude des études précédentes. Le premier de ces points est que cette étude est traitée dans une structure chronologique différente et discutée avec une perspective critique. Un autre point est que cette étude est rédigée en français, contrairement aux langues précédemment publiées (turc, anglais ou allemand). Dans cette étude, le développement historique du travail social en Turquie est divisé en certaines périodes et discuté comme suivant; (1) Entre 1923-1945: période du parti unique en Turquie, (2) Entre 1946-1979: période initiale de pratique professionnelle du travail social en Turquie, (3) Entre 1980-2000: Transformation néolibérale et pratiques d'institutionnalisation, (4) Les années 2000 et au-delà: le processus de candidature de la Turquie à l'UE, les efforts de regroupement de toutes les pratiques de travail social sous un seul ministère et la folie de la formation des travailleurs sociaux.

Corporate social responsibility in emerging social issues: (non)institutionalized practices in response to the global refugee crisis

PurposeCSR reporting is an institutionalized practice. However, institutionalization has been primarily examined in the context of limited social issues and largely restricted to the presence of CSR communication. The purpose of this paper is to introduce a framework to explore how institutional and organizational factors shape CSR programming in response to an emerging social issue: the global refugee crisis.Design/methodology/approachThe authors collected corporate social responsibility (CSR) reports from Global 500 Fortune corporations between 2012 and 2017. This study uses content coding and inferential analysis to examine how industry type, headquarters location, and partnership resources are related to programming in the refugee relief efforts.FindingsThe results reveal distinctive patterns from the technology sector and European corporations, with no clear patterns identified among other corporations. The findings indicate that although CSR is an institutionalized practice, CSR program reporting offers fewer insights as to how institutionalization occurs.Research limitations/implicationsResults suggest a preliminary framework for understanding how CSR programming becomes institutionalized and provide implications for how corporations may address emerging social issues.Originality/valueThis study applies an institutional, communicative approach to the context of the recent global refugee crisis, which contributes to theory development through the examination of an emerging social issue. It also extends prior research on the institutionalization of CSR by focusing on programming in response to an emerging social issue over time and suggests the limits of prior claims of institutionalized practices.