The making and remaking of organization context

Dillard, Jesse; Rigsby, John T.; Goodman, Carrie

doi:10.1108/09513570410554542

Cited by 507 publications

(273 citation statements)

References 79 publications

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“…We would like to encourage research that investigates the dialectics between institutional changes at the field level and MA changes at the micro level embedded in local contextual circumstances. For this purpose, the theoretical views proposed by Dillard et al (2004) might be considered.…”

Section: What Do We Need To Know? Reflections and Directions For Futumentioning

confidence: 99%

Public sector management accounting in emerging economies: A literature review

Helden

Uddin

2016

Critical Perspectives on Accounting

140

236

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Section: What Do We Need To Know? Reflections and Directions For Futumentioning

confidence: 99%

Public sector management accounting in emerging economies: A literature review

Helden

Uddin

2016

Critical Perspectives on Accounting

140

236

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“…Secondly, we start from the criticism sustained by Scholars regarding the way institutional theory has been adopted in exploring "how" organizations respond to pressures from the institutional environment; in fact, this approach, among other aspects, fails to recognise the processes through which institutions are created, adapted, transposed and/or discarded (Dacin et al, 2002;Scott, 2001;Seo and Creed, 2002) as well as to be aware of power and interest at the organizational level (Scott 2001;Dillard et al, 2004;Lounsbury, 2007). Consequently, through the lens of the OIE, we aim to provide a greater understanding of processes of change 2 , in order to improve the reciprocal coordination characterizing logistic processes involving the stakeholders of a PCS.…”

Section: Literature Reviewmentioning

confidence: 99%

Improving the efficiency of Port Community Systems through integrated information flows of logistic processes

Bisogno¹,

Nota²,

Saccomanno³

et al. 2015

IJDAR

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Abstract. The aim of the paper is to investigate maritime logistic processes, focusing on efficiency and coordination. The topic is timely because, in the European context, the EU Directive no. 2010/65/EU imposes the adoption of digital procedures concerning documents and information, in order to facilitate the relationships between all the actors of a port community system (PCS). From a theoretical viewpoint, we adopt the evolutionary economic approach, since it helps to understand the change processes due to its focus on organizational routines and their institutionalization. From a methodological viewpoint, we adopt a case-study approach, investigating the port of Salerno (south of Italy), which is involved in the "Smart Tunnel Project", whose aim is to create a platform for intelligent logistic services. As a result, we provide a model that aims to replace the old interorganizational routines with new more efficient ones, also improving the knowledge of the logistic processes through a facilitation of the exchange of documents and information between all the involved actors.

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“…Decoupling (Meyer & Rowan, 1977;Dillard et al, 2004) refers to corporate practices that are inconsistent with organisational processes.…”

Section: Theoretical Basismentioning

confidence: 99%

A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations

Shrives

Brennan

2015

The British Accounting Review

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Citation: Shrives, Philip and Brennan, Niamh (2015) A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations. The British Accounting Review, 47 (1 Northumbria University has developed Northumbria Research Link (NRL) to enable users to access the University's research output. Copyright © and moral rights for items on NRL are retained by the individual author(s) and/or other copyright owners. Single copies of full items can be reproduced, displayed or performed, and given to third parties in any format or medium for personal research or study, educational, or not-for-profit purposes without prior permission or charge, provided the authors, title and full bibliographic details are given, as well as a hyperlink and/or URL to the original metadata page. The content must not be changed in any way. Full items must not be sold commercially in any format or medium without formal permission of the copyright holder. The full policy is available online: http://nrl.northumbria.ac.uk/policies.html This document may differ from the final, published version of the research and has been made available online in accordance with publisher policies. To read and/or cite from the published version of the research, please visit the publisher's website (a subscription may be required.)A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations There were 204 (125) non-compliant companies, 537 (253) Code breaches and 438 (208) explanations for non-compliance, an average of 2.6 (2.0) Code breaches and 2.2 (1.7) explanations per non-compliant company. Although compliance increased over the period examined, explanations were found to be of variable quality. Results suggest that companies need to improve the quality of their explanations if they are to be useful to users, notably location, complexity and specificity of explanations. There are also important questions raised about the work of auditors and their apparent silence. Companies are being encouraged to move towards compliance. We argue that this is against the 'comply-or-explain' philosophy which accepts that 'one size does not fit all.'Better quality of explanation is more important than compliance and thus companies may be unwittingly heading in the wrong direction.

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The making and remaking of organization context

Cited by 507 publications

References 79 publications

Public sector management accounting in emerging economies: A literature review

Public sector management accounting in emerging economies: A literature review

Improving the efficiency of Port Community Systems through integrated information flows of logistic processes

A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations

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