The Emperor is dead! Long live the Emperor!: a study of institutional persistence

Ogata, Ken

doi:10.1080/17449359.2014.980267

Cited by 14 publications

(6 citation statements)

References 42 publications

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“…Thus, in contrast to some other religious orders who seemed to not have such detailed accounting rules, over time the Instructions created a "permanent institutional mechanism" (Dobie 2015, 145) of accounting control at the Jesuits. The Jesuits have persisted over time, despite being suppressed and subjected to various economic and social changes over time, and this persistence has been accompanied by institutional persistence (Ogata, 2015) of their accounting and control rules.…”

Section: Discussionmentioning

confidence: 99%

“…Thus, in contrast to some other religious orders who seemed to not have such detailed accounting rules, over time the Instructions created a “permanent institutional mechanism” (Dobie, 2015, p. 145) of accounting control at the Jesuits. The Jesuits have persisted over time, despite being suppressed and subjected to various economic and social changes over time, and this persistence has been accompanied by institutional persistence (Ogata, 2015) of their accounting and control rules. However, the rules, while showing remarkable continuity, were adapted to capture business and societal changes over time (see Table 7) in an increasingly centralised fashion (not localised – Cruz et al , 2011) and give practical guidance on their application.…”

Section: Discussionmentioning

confidence: 99%

“…We draw upon institutional theory, specifically the concept of rules. Institutional approaches and concepts have been used to study accounting and accounting controls over time (Burns and Scapens, 2000; Hiebl et al , 2015; Quinn, 2014; Spraakman, 2006) and in organisational history studies such as Alajoutsijärvi et al (2012), Mutch (2006) and Ogata (2015). Scott (2014) plotted schools of institutional thought across two dimensions (pillars, levels of analysis) and identified privileged carriers of institutional features.…”

Section: Literature Reviewmentioning

confidence: 99%

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Accounting controls at the Society of Jesus – 1646 to 2005

Quinn

Oliveira

Arroyo

2021

JMH

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Purpose This paper aims to detail the evolution of accounting controls conveyed as written rules at the Society of Jesus from the middle of the 17th century to the present day. Design/methodology/approach An analytically structured history approach is adopted. Four “Instructions” are analysed in detail and institutional theory is used as a lens to examine influences on accounting control rules over time. Findings The analysis reveals that accounting control rules maintained a core stability over time but were adapted and extended according to internal and external factors. Changes to the rules were thus mostly evolutionary. Influenced by mainly external factors, over the years the rules have become more detailed and accompanied by more practical guidance. Originality/value This study provides an analysis of the evolution of accounting control rules at the Society of Jesus, which thus far has not been presented. It provides insights on how the rules introduced more clarity and highlights the increasing recognition of secular management control and development within the Jesuit rules.

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Section: Discussionmentioning

confidence: 99%

Section: Discussionmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

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Accounting controls at the Society of Jesus – 1646 to 2005

Quinn

Oliveira

Arroyo

2021

JMH

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“…Emperor Mutsuhito succeeded to the position of "chief of the warriors" with the rights of the daimyō remaining intact. The Meiji Restoration represented not only internal reform (Allinson and Anievas, 2010)-an example of institutional persistence (Ogata, 2015)-but a signal to the international community that "Japan had embarked upon the path of 'modernization'" (Kawashima, 2020: 89). On 6 April 1868, Emperor Meiji issued the Charter Oath, which promised that assemblies would be established to deal with all matters through public discussion and that "evil feudalistic customs of the past" would be abolished.…”

Section: Modern Monarchy Meiji Eramentioning

confidence: 99%

6. Railways

Black¹

2022

A Short History of Transport in Japan From Ancient Times to the Present

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This work is licensed under an Attribution-NonCommercial 4.0 International (CC BY-NC 4.0). This license allows you to share, copy, distribute and transmit the text; to adapt the text for non-commercial purposes of the text providing attribution is made to the authors (but not in any way that suggests that they endorse you or your use of the work). Attribution should include the following information:

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“…Historical perspectives on leadership help explore the evolution of management discourse, positioning that discourse as a reflection of historical context (Grint, 2011; Spector, 2016; Wilson, 2016). Management and organizational historians have used their discipline to study the capacity for leaders to achieve outcomes, both negative (Cunta et al., 2011; Ogata, 2015) and positive (Adler and Friedman, 2016; Halbesleben, 2006; Humphreys et al., 2011; Kabalo, 2015). Historical studies locate hitherto unnoticed patterns of development (McKinlay and Wilson, 2012), explore the evolution of concepts (Kaufman, 2012; Reid and Karambayya, 2015) and critique current theories by exploring their dubious origins (Edwards, 2015; Spector, 2014).…”

Section: History and Leadership Studiesmentioning

confidence: 99%

Executive incentives as an instrument of leadership – Says who?

Spector

2016

Leadership

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There is currently wide consensus concerning the notion that corporations can and should call on executive incentives, particularly cash bonuses and stock options, to shape executive behaviors and enhance company performance. To be sure, much controversy surrounds the implementation of such incentives, but the lightning rod is typically the matter of how much, not the use of incentives themselves. Contemporary research, by and large, seeks to fine-tune an existing paradigm rather than probe its underlying assumptions. This article calls on the methodology of history to probe the underlying assumptions and construction of executive incentives in order to ask those fundamental questions. By exploring the work of General Motors president Alfred Sloan and McKinsey & Company consultant Arch Patton, both prime movers of the widespread use of such incentives, the article notes that their beliefs were an outgrowth of a particular historical context. The assumptions that emerged as a result of that context have since become embedded into our collective institutional consciousness and have impacted society far beyond the borders of corporations; helping to support an ever-widening gulf between the top 1% of society and the remainder. A reconsideration of the underlying assumptions is encouraged. The impact on organizational performance would be either negligible or positive; and the effect on economic distribution in the company and the host society would be profound. Abandoning the outmoded notion of executive inventive, in other words, would be an act of true leadership.

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The Emperor is dead! Long live the Emperor!: a study of institutional persistence

Cited by 14 publications

References 42 publications

Accounting controls at the Society of Jesus – 1646 to 2005

Accounting controls at the Society of Jesus – 1646 to 2005

6. Railways

Executive incentives as an instrument of leadership – Says who?

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