Employing neo-Durkheimian institutional theory in crosscultural accounting research

Purpose
Neo-Durkheimian institutional theory, as developed by the anthropologist Mary Douglas, is proposed as a suitable theory base for undertaking cross-cultural accounting research. Her social theory provides a structure for examining within-country and cross-country actions and behaviours of different groups and communities. It avoids associating nations and cultures, instead contending any nation will comprise four different solidarities engaging in constant
dialogues. Further, it is a dynamic theory able to take account of cultural change.

Design/methodology/approach
The paper establishes a case for using neo-Durkheimian institutional theory in cross-cultural accounting research by specifying the key components of the theory and addressing common criticisms. To illustrate how the theory might be utilised in the domain of accounting and finance research, a comparative interpretation of the different experiences of financialization in Germany and the UK is provided drawing on Douglas’s grid-group schema.

Findings (mandatory)
Neo-Durkheimian institutional theory is deemed sufficiently capable of interpreting the
behaviours of different social groups and is not open to the same criticisms as Hofstede’s
work. Differences in Douglasian cultural dialogues in the post-1945 history of Germany and
the UK provide an explanation of the variations in the comparative experiences of
financialization.

Theorizing temporary spatial clusters and institutional boundary-work in industrial markets

To better understand the nature of temporary spatial clusters (TSC’s) in industrial marketing settings, this conceptual paper first provides a theoretical synthesis of spatial understanding from the industrial marketing (IM) and economic geography (EG) fields, focusing particularly on Doreen Massey’s work on relational space. This leads to a conceptual schema for organizing the IM literature in terms of spatiality, and which also helps clarify the ontological nature of TSCs. We then move to introduce the notion of institutional boundary-work, drawing on the work of Thomas Gieryn, and Andrea Brighenti’s examination of territorology, to conceptualize the activities of market actors engaged in the ongoing social accomplishment of TSCs. Such activities, we suggest, involve these actors ‘marching’ boundaries to assume network influence and maintain market order in IM settings. In summary, therefore, our paper addresses two fundamental questions: i) How do we conceptualize the form of TSCs in IM settings? And, ii) what function(s) are TSCs performing (and how is this being undertaken) in IM? The paper closes by providing methodological guidance for how a research agenda on TSCs within IM activity might be developed, followed by a summary of the managerial implications that emerge from our theorizations.

Blending adaptive governance and institutional theory to explore urban resilience and sustainability strategies in the Rome Metropolitan Area, Italy

Adaptive governance is an emerging theory in natural resource management. This paper addresses a gap in the literature by exploring the potential of adaptive governance for delivering resilience and sustainability in the urban context. We explore emerging challenges to transitioning to urban resilience and sustainability: bringing together multiple scales and institutions; facilitating a social-ecological-systems approach and; embedding social and environmental equity into visions of urban sustainability and resilience. Current approaches to adaptive governance could be helpful for addressing these first two challenges but not in addressing the third. Therefore, this paper proposes strengthening the institutional foundations of adaptive governance by engaging with institutional theory. We explore this through empirical research in the Rome Metropolitan Area, Italy. We argue that explicitly engaging with these themes could lead to a more substantive urban transition strategy and contribute to adaptive governance theory.

Questioning the Universality of Institutional Transformation Theories in Spatial Planning: Shopping Mall Developments in Palermo

Theories about institutional transformation in spatial planning, although mainly based on the Anglo-Saxon context, have assumed a dominant role in planning research and theory as means to understand the transformations that have been restructuring planning systems in recent decades in the Western world and beyond. The article, looking at transformations of planning practice through the lenses of the concept of planning cultures, debates the utility of building ‘universal’ theories for spatial planning and advocates for the need for a de-provincialization of planning theories. This is done through a case-study approach applied to the history of the transformation of the retail system in a context characterized by the specificities of the Italian planning context and Southern European cities, namely: the planning processes for, and power relationships underlying, the first shopping malls opened in Palermo, Italy, since 2009 — some decades later than most of Western cities.

Creating Local Institutional Arrangements for Sustainable Wetland Socio-ecological Systems: Lessons from the ‘Striking a Balance’ Project in Malawi

Wetland socio-ecological systems provide livelihood benefits for many poor people throughout the developing world, yet their sustainable development requires local utilisation strategies that balance both environmental and development outcomes. Community-based local institutional arrangements that mediate peoples’ relationships with their environment and facilitate adaptive co-management offer one means of achieving this, and increasingly many NGOs and development practitioners have sought to integrate local institutional capacity-building into development projects. In the context of wider academic debates surrounding the long-term sustainability of externally-facilitated local institutions, this paper draws on the experiences of the three-year Striking a Balance (SAB) project in Malawi which sought to embed sustainable wetland management practices within community-based local institutional arrangements. Drawing on field data collected through participatory methods at three project sites some five years after the cessation of project activities, we examine the extent to which SAB’s local institutional capacity-building has been successful, and from this draw some lessons for externally-driven project interventions which seek win-win outcomes for people and the environment. With reference to Elinor Ostrom’s design principles for long-enduring common property resource institutions, we suggest that the observed declining effectiveness of SAB’s local institutions can be attributed to issues of stakeholder inclusiveness and representations; their sustainability was arguably compromised from their inception on account of them being nested within pre-existing, externally-driven village ‘clubs’ whose membership and decision-making was not congruent with all the wetland stakeholders within the community.

Troubled waters: an institutional analysis of ageing Dutch and American waterway infrastructure

Waterways are one of the oldest systems for the transportation of cargo and continue to play a vital role in the economies of some countries. Due to societal change, climate change and the ageing of assets, the conditions influencing the effective functioning of these systems seem to be changing. These changing conditions require measures to renew, adapt or renovate these waterway systems. However, measures with the sole aim of improving navigation conditions have encountered resistance, as the general public, and stakeholders in particular, value these waters in many more ways than navigation alone. Therefore, a more inclusive, integrated approach is required, rather than a sectoral one. Addressing these contemporary challenges requires a shift in the traditional waterway authorities' regimes. The aim of this study is to identify elements in the institutional setting where obstacles and opportunities for a more inclusive approach can be found. Two major waterway systems, the American and the Dutch, have been analyzed using the Institutional Analysis and Development framework to reveal those obstacles and opportunities. The results show that horizontal coordination and a low pay-off for an inclusive approach is particularly problematic. The American case also reveals a promising aspect – mandatory local co-funding for federal navigation projects acts as a stimulus for broad stakeholder involvement. Improving horizontal coordination and seizing opportunities for multifunctional development can open pathways to optimize the value of waterway systems for society.