Code Breaking: How Entrepreneurs Exploit Cultural Logics to Generate Institutional Change

Rao, H. Raghav; Giorgi, Simona

doi:10.1016/s0191-3085(06)27007-2

Cited by 148 publications

(125 citation statements)

References 16 publications

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“…At the political and economic level of the Portuguese societal system, the CNC (a central actor in its field) was the main institutional entrepreneur. The CNC initiated the SNC project, theorised the process of change, harnessed political support, and mobilised allies (Battilana et al, 2009;Rao & Giorgi, 2006). However, the CNC was not a dis-embedded 'heroic' institutional entrepreneur (a criticism of institutional entrepreneurship by Battilana et al 2009;Lounsbury & Crumley 2007;Maguire et al 2004).…”

Section: Discussionmentioning

confidence: 99%

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Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards

Guerreiro

Rodrigues

Craig

2014

European Accounting Review

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This study combines Dillard et al.'s [(2004). The making and remaking of organization context:Duality and the institutionalization process. Accounting, Auditing & Accountability Journal, 17(4), 506-542] institutional change model with institutional entrepreneurship theory. The aim is to enhance understanding of institutional change processes when a country adopts international accounting standards. For empirical support, we focus on the changes in social structures and accounting practices that arose in 2010 when Portugal replaced its national accounting system for unlisted companies, with a new system of accounting based on International Financial Reporting Standards. We reveal how an evolving socio-economic and political context, and the embedding of central actors in multiple fields, facilitated entrepreneurial action by actors who took political opportunity, mobilised important allies, and accommodated the interests of major protagonists. We draw attention to the possibility of an earlier inversion of the cascading institutionalisation process than is envisaged by Dillard et al. (2004). At the organisational field level, we highlight how national professional accounting associations and business associations can shape criteria established at the political and economic level, thereby counteracting the institutionalisation process. At the organisational level, we focus on the accounting standard for small and medium-sized entities. We provide insights to why some accountants maintained structures of meaning associated with the previous accounting system.

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Section: Discussionmentioning

confidence: 99%

“…Change processes depend on the opportunity to access the political system and political allies (Lounsbury & Crumley, 2007;Rao & Giorgi, 2006). Additionally, some actors have positions that accord them legitimacy with respect to diverse stakeholders.…”

Section: Institutional Change Of Accounting Systems 391mentioning

confidence: 99%

Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards

Guerreiro

Rodrigues

Craig

2014

European Accounting Review

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“…This reframing of an alternative practice has also been revealed in other contexts as an effective strategy to enhance logic conformity (e.g. Christiansen and Lounsbury, 2013;Rao and Giorgi, 2006). The advocating narrative then shifts to the next stage and focuses on portraying niche innovation, promotion of alternative solutions, and challenging of established regime practices.…”

Section: Discussionmentioning

confidence: 99%

The Co-Evolution of Institutional Logics and Boundary Spanning in Sustainability Transitions: the Case of Urban Stormwater Management in Melbourne, Australia

Brodnik¹,

Brown²

2017

ENRR

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Institutions and actors both play a critical role in sustainability transitions, yet they have never been investigated together. This study combines both dimensions, systematically applying an institutional logics and boundary spanning lens to examine the interplay between structure and agency over the course of a particular system innovation: the case of urban stormwater management in Melbourne, Australia. Looking through this dual lens reveals the socio-institutional patterns and mechanisms that determine inertia and practice change in the urban stormwater management system. We found that structure and agency co-evolve; when their relationship changes, the dynamics between boundary spanning and institutional logics change too -as do the corresponding niche and regime developments. Our findings suggest that even radical innovations can be successfully institutionalized when using certain forms of boundary spanning at specific phases of a system innovation.

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“…When diffusion of a certain practice is not full, but rather limited, researchers may portray this outcome as an institutionalization attempt that falls short, and identify reasons for this "failure" (Davis andAnderson 2008, Rao andGiorgi 2006). Or, limited diffusion might be understood as a short-lived state in which organizations oscillate between adopting and abandoning practices (Abrahamson 1991, Miner andRaghavan 1999 This view of diffusion-as-classification stands in contrast to the more common view of diffusionas-institutionalization.…”

Section: === Figure 10 About Here === Discussionmentioning

confidence: 99%

Diffusion as Classification

Etzion

2014

Organization Science

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An overlooked aspect of the diffusion of a practice in a population is the emergence of a de facto classificatory schema, distinguishing between actors that adopt a practice and those that do not. To investigate diffusion as classification, I develop a simulation model that highlights the conditions under which limited diffusion of practices leads to the emergence and entrenchment of classificatory schemas. The model depicts classification as a systemic phenomenon resulting from the interplay of actor-level micromotives and field-level macrobehaviors that jointly drive diffusion. Whereas extant theory on the origin of classificatory schemas emphasizes the role of agency, results from the model suggest that classificatory schemas can emerge somewhat unintentionally as practices diffuse. Moreover, by conceptualizing diffusion as classification, I suggest a means for disentangling the closely related and often conflated concepts of diffusion and institutionalization

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Code Breaking: How Entrepreneurs Exploit Cultural Logics to Generate Institutional Change

Cited by 148 publications

References 16 publications

Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards

Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards

The Co-Evolution of Institutional Logics and Boundary Spanning in Sustainability Transitions: the Case of Urban Stormwater Management in Melbourne, Australia

Diffusion as Classification

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