An institutional perspective on management accounting change in the public sector : a case study from Canada

This thesis reports on a four-year field study conducted at the Saskatchewan regional office of the Department of Indian Affairs and Northern Development, a large department of the Government of Canada. Over the course of the study, a sweeping government-wide accounting reform took place entitled the Financial Information Strategy. An ethnographic study was conducted that documented the management accounting processes in place at the regional office prior to the Financial Information Strategy reform, the organization’s adoption of the new accounting system associated with this initiative, and the state of the organization’s management accounting system once the implementation was complete. This research, therefore, captures in detail a management accounting change process in a public sector organization. This study employs an interpretive perspective and draws on institution theory as a theoretical framework. The concept of loose coupling and insights from the literature on professions were also employed in the explanation-building process for the case. This research contributes to institution theory and the study of management accounting change by recognizing conflicting institutional forces at the organizational level. An existing Old Institutional Economics-based conceptual framework for management accounting change is advanced and improved upon through the development of a new conceptual framework that incorporates the influence of wider institutional forces, the concepts of open and closed organizational systems and loose coupling, and the recognition of varying rates of change and institutionalization of organizational activity sets. Our understanding of loose coupling is enhanced by the interpretation of institutional influences developed in this study as is the role of professionalization as a normative influence in public sector organizations.

Institutional entrepreneurship:a literature review and analysis of the maturing consulting field

With few exceptions (e.g. Fincham & Clark, 2002; Lounsbury, 2002, 2007; Montgomery & Oliver, 2007), we know little about how emerging professions, such as management consulting, professionalize and establish their services as a taken-for-granted element of social life. This is surprising given that professionals have long been recognized as “institutional agents” (DiMaggio & Powell, 1983; Scott, 2008) (see Chapter 17) and professionalization projects have been closely associated with institutionalization (DiMaggio, 1991). Therefore, in this chapter we take a closer look at a specific type of entrepreneurship in PSFs; drawing on the concept of “institutional entrepreneurship” (DiMaggio, 1988; Garud, Hardy, & Maguire, 2007; Hardy & Maguire, 2008) we describe some generic strategies by which proto-professions can enhance their “institutional capital” (Oliver, 1997), that is, their capacity to extract institutionally contingent resources such as legitimacy, reputation, or client relationships from their environment.

Institutional contradiction and management control innovation:a field study of total quality management practices in a privatised telecommunications company

The purpose of this paper is to theorise the changes surrounding the introduction of a management control innovation, total quality management (TQM) techniques, within Telecom Fiji Limited. Using institutional theory and drawing on empirical evidence from multiple sources including interviews, discussions and documents, the paper explicates the institutionalization of these TQM practices. The focus of the paper is the micro-processes and practice changes around TQM implementation, rather than the influence of the macro-level structures that are often linked with institutional theory. The change agents used Quality Action Teams and the National Quality Council to introduce new TQM routines. The present study extends the scope of institutional analysis by explaining how institutional contradictions impact to create and make space for institutional entrepreneurs, who in turn, modify existing routines or introduce new routines in fluid organizational environments which also exhibit evidence of resistance.

"The Godfather goes to Brussels". A evolução do conceito de crime organizado no contexto da área de liberdade, segurança e justiça

Oartigo tem como objectivo reconstruir de forma crítica o discurso da união europeia relativa-mente ao crime organizado, tentando estabelecer uma relação entre este e um discurso mais lato sobre a criação e desenvolvimento da área de liber-dade, Segurança e Justiça (alsj). ésalientada a forma como os argumen-tos justificadores de uma cooperação mais profunda da alsjassentaram na necessidade de compensar pelas exter-nalidades negativas do mercado interno e de proteger a liberdade de circulação de possíveis abusos. esta tendência levou à gradual institucio-nalização da área de Justiça e assuntos internos a nível europeu, caracterizada por uma luta permanente entre a sua intergovernamentalização e a comuni-tarização This article aims at tracing, critically, the European Union’s discourse on organized crime, by establishing its relation with a wider discourse on the creation and development of the Area of Freedom, Security and Justice (afsj). It pointed out how the rationale for the afsj’s deeper integration was the need to compensate for the negative externalities of the Internal Market and to protect the liberty of movement from abuse. This trend led to the definition of a balance between freedom and security, characterized by a gradual eu institutionalization of Justice and Home Affairs and a permanent struggle between the intergovernmentalisation and the communitarization of this area.

Kameralizmus, történelmi iskola, osztrák gazdaságtan. Három vázlat a német és osztrák közgazdasági diskurzus történetéből (Cameralism, the historical school and Austrian economics. Three outlines from the history of German and Austrian economic debate)

A kameralizmus a 16-18. századi német gyakorlati államtudomány és egyetemi tantárgy volt, amely összefoglalta a hivatalnokok képzéséhez szükséges elméleti és gyakorlati gazdasági ismereteket. Felfogása szerint az alattvalók jóléte és boldogsága feltétele az uralkodó gazdagságának, de az alattvalók önmaguktól nem képesek utat találni ehhez a boldogsághoz, szükség van az állandó külső irányításra. Igazgatásközpontúsága és egyetemi intézményesülése miatt nem tekinthető a merkantilizmus helyi változatának. Az 1840 és 1945 közötti német történeti iskola hagyományos ábrázolása több mint egy évszázadon át a német és a neoklasszikus tradíció szembenállását hangsúlyozta, kiemelve az organicizmus, a fejlődésgondolat és az egyediség jelentőségét, a szociális kérdés fontosságát, illetve a deduktív módszer és a gazdaság változatlan törvényeinek tagadását. A modern rekonstrukciók a történeti iskolát a posztklasszikus válságra adott egyik európai válaszként fogják fel, amely a történelemből levont, empirikusan megalapozott induktív alternatívát kínált. Az 1871-től kialakult osztrák iskola a neoklasszikus paradigmának egyszerre volt alkotórésze és versenytársa. A módszertani individualizmus, a szubjektivizmus, az idő fontossága, a tudás szerepe, az alternatív költségek elmélete stb. ugyan beépültek a mainstream közgazdaságtanba, de hangsúlyos kiemelésük lehetővé tette, hogy a társadalomelméleti magyarázat igényét őrző osztrák iskola megtartson valamit önálló beszédmódjából. / === / Cameralism was a practical political science and university subject in 16th–18th century Germany, summarizing the theoretical and practical economic knowledge required in the training of officials. The assumption was that the prosperity of the ruler depended on the welfare and happiness of the subjects, but the subjects themselves were not capable of achieving this happiness without permanent directions from above. Cameralism’s emphasis on administration and university institutionalization means that this approach cannot be seen as a local variant of mercantilism. The traditional account of the German historical school from 1840 to 1945 emphasized for over a century the contrast between the German and the Neoclassical traditions. It underlined the significance of the organic approach, the concept of development and individuality, the importance of the social question, and the denial of the deductive method and unalterable laws of the economy. Modern reconstructions see the historical school as one European response to the post-Classical crisis, offering an inductive alternative grounded empirically on history. The Austrian school formed in 1871 was at once a constituent of the Neoclassical paradigm and a rival to it. Methodological individualism, subjectivism, the importance of time, the role of knowledge, the theory of alternative costs etc. were absorbed into mainstream economics, but the focusing on these issues allowed the Austrian school, in keeping alive its demand for a social-theoretical explanation, to preserve something of an alternative discourse.

Vezetéstörténeti paradigmák fejlődése Japánban (About the Origins of Japanese Management)

A tanulmány a japán vállalatvezetés kialakulásával, történelmi és társadalmi gyökereivel, valamint intézményesülésének vizsgálatával foglalkozik. Első részében a szerző áttekinti, milyen főbb földrajzi és történelmi tényezők, körülmények játszottak szerepet a japán vezetési gyakorlat formálódásában. Ezt követően egy meghatározott történelmi idősíkon követi nyomon az amerikai menedzsmenttörténet egyes korszakainak megfelelő japán változásokat, vállalatvezetési reakciókat – kezdve a klasszikus menedzsment tanaitól (taylorizmus, racionalizálás...) egészen a mai kor globális versenye által támasztott követelményekig. Rámutat arra, mikor és miért késtek fontos váltások Japánban a vállalatvezetésben élenjáró Amerikához képest, majd értékeli ennek elméleti és gyakorlati jelentőségét. Szándéka szerint ez a történelmi áttekintés képez alapot napjaink Japánnal kapcsolatos gazdasági-társadalmi eseményeinek, reformjainak értékeléséhez is. ____ This paper describes the development, the roots and the process of institutionalization of corporate management in Japan. In the first half the author will look at what major geographical factors and cultural characteristics could play a role in shaping the Japanese management practices. Then, along a historical time line, he scrolls through the Japanese reactions given to each of the major American historical eras: from the classical management (Taylorism, rationalization...) up to the challenges of today’s global competition. It is pointed out where paradigm shifts were delayed compared to the US, and while providing potential reasons, the author evaluates the significance of the differences. This historical comparison ought to provide a basis and scope of understanding for today’s events and ongoing reforms in Japan.

Formalization of the informal venture capital market - Business angel networks and syndicates

Business angels are natural persons who provide equity financing for young enterprises and gain ownership in them. They are usually anonym investors and they operate in the background of the companies. Their important feature is that over the funding of the enterprises based on their business experiences they can contribute to the success of the companies with their special expertise and with strategic support. As a result of the asymmetric information between the angels and the companies their matching is difficult (Becsky-Nagy – Fazekas 2015), and the fact, that angel investors prefer anonymity makes it harder for entrepreneurs to obtain informal venture capital. The primary aim of the different type of business angel organizations and networks is to alleviate this matching process with intermediation between the two parties. The role of these organizations is increasing in the informal venture capital market compared to the individually operating angels. The recognition of their economic importance led many governments to support them. There were also public initiations that aimed the establishment of these intermediary organizations that led to the institutionalization of business angels. This study via the characterization of business angels focuses on the progress of these informational intermediaries and their ways of development with regards to the international trends and the current situation of Hungarian business angels and angel networks.

Building democratic institutions in Mexico

The purpose of this study is to explore the process of building democratic institutions in Mexico, to examine how political parties shape the process of democratization, and how this process determines the degree of party system institutionalization.^ The appearance of competitive politics brought new challenges and opportunities to parties in Mexico. The aim was to identify how the broader political and economic environment has challenged Mexico's political party system, and specifically the transformation of Mexico's political party system.^ This research illustrates the logic of the deductive model, beginning with general, theoretical expectations about democratization and the economic reform. The empirical data were analyzed to determine whether the deductive expectations were supported by empirical reality. This study offers a comprehensive analysis that conciliates the 'political opening' that has produced favorable conditions for democratization and social integration, and the 'economic opening' that has counteracted since it generated social exclusionary processes. ^

Rastafarianism and the Nation of Islam as institutions for group-identity formation among blacks in the United States: A case study comparing their approaches

This dissertation explores the Rastafari movement and the Nation of Islam as institutions that provide a group-identity for their adherents. The study seeks to determine the characteristics of the identity that is institutionalized by each movement, and the nature of the institutionalization process. The research was conducted primarily in South Florida where both movements exist. An extensive literature review in conjunction with in-depth field interviews were used as the primary research methodologies. What was of particular interest were the reasons that the members of the movements chose one movement over the other, also the similarities and dissimilarities between the movements in their role as institutions for group-identity formation. The research showed that both movements imbued their members with a sense of pride, high self-esteem and a strong sense of race consciousness. In addition, it showed that there was significant variation in identity orientation within the Rastafari Movement, which contrasted with the Nation of Islam where the identity variations within the movement were negligible. This was due largely to the difference in structure between the movements, the Nation of Islam being a centrally organized movement with one leader while the Rastafari movement is a decentralized polycephalous one. ^ Both movements were found to be millenarian in nature, essentially because of the significant utility of the concept that their members would rise to prominence through God's grace. Additionally, both movements were identified as expressive social movements, since they were determined as being primarily concerned with changing the attitudes of their members rather than effecting structural social change. ^

The state of emergency management 2000: The process of emergency management professionalization in the United States and Florida

This dissertation analyzes the current status of emergency management professionalization in the United States and Florida using a qualitative case study. I investigate the efforts of various organizations at the national and state levels in the private and public sectors to organize emergency management as a profession. I conceptualize emergency management professionalization as occurring in two phases: the indirect institutionalization of the occupation of emergency management and the formal advancement toward an emergency management profession. The legislative, organizational, and procedural developments that occurred between approximately 1900 and the late 1970s became the indirect institutionalization of the occupation of emergency management. Over time, as our society developed and became increasingly complex, more disasters affect the security of the population. In order to adapt to increasing risks and vulnerabilities the emergency management system emerged and with it the necessary elements upon which a future profession could be established providing the basis for the formal advancement toward an emergency management profession. ^ During approximately the last twenty years, the formal advancement toward an emergency management profession has encompassed two primary strategies—certification and accreditation—motivated by the objective to organize a profession. Certification applies to individual emergency managers and includes all training and education. Accreditation of state and local emergency management agencies is reached by complying to a minimum level of proficiency with established standards of performance. Certification and accreditation are the mechanisms used to create an emergency management profession and thus act as axes around which the field of emergency management is organizing. ^ The purpose of this research is to provide a frame of reference for whether or not the field of emergency management is a profession. Based on sociology of professions literature, emergency management can be considered to be professionalizing. The current emergency management professionalization efforts may or may not be sufficient to achieve the ultimate goal of becoming a legitimate profession based on legal and public support for the exclusive right to perform emergency management tasks (monopoly) as well as self-regulation of those tasks (autonomy). ^

The role of overseas Chinese investment in the emerging countries of Southeast and East Asia: A Confucian model of the foreign direct investment decision-making process using factors unconsidered in the West

The purpose of this study was to gain a better understanding of the foreign direct investment location decision making process through the examination of non-Western investors and their investment strategies in non-traditional markets. This was accomplished through in-depth personal interviews with 50 Overseas Chinese business owners and executives in several different industries from Hong Kong, Singapore, Taiwan, Malaysia, and Thailand about 97 separate investment projects in Southeast and East Asia, including The Philippines, Malaysia, Hong Kong, Singapore, Vietnam, India, Pakistan, South Korea, Australia, Indonesia, Cambodia, Thailand, Burma, Taiwan, and Mainland China.^ Traditional factors utilized in Western models of the foreign direct investment decision making process are reviewed, as well as literature on Asian management systems and the current state of business practices in emerging countries of Southeast and East Asia. Because of the lack of institutionalization in these markets and the strong influences of Confucian and patriarchal value systems on the Overseas Chinese, it was suspected that while some aspects of Western rational economic models of foreign direct investment are utilized, these models are insufficient in this context, and thus are not fully generalizable to the unique conditions of the Overseas Chinese business network in the region without further modification.^ Thus, other factors based on a Confucian value system need to be integrated into these models. Results from the analysis of structured interviews suggest Overseas Chinese businesses rely more heavily on their network and traditional Confucian values than rational economic factors when making their foreign direct investment location decisions in emerging countries in Asia. This effect is moderated by the firm's industry and the age of the firm's owners. ^

Rastafarianism and the Nation of Islam as institutions for group-identity formation among blacks in the United States : a case study comparing their approaches

This dissertation explores the Rastafari movement and the Nation of Islam as institutions that provide a group-identity for their adherents. The study seeks to determine the characteristics of the identity that is institutionalized by each movement, and the nature of the institutionalization process. The research was conducted primarily in South Florida where both movements exist. An extensive literature review in conjunction with in-depth field interviews were used as the primary research methodologies. What was of particular interest were the reasons that the members of the movements chose one movement over the other, also the similarities and dissimilarities between the movements in their role as institutions for group-identity formation. The research showed that both movements imbued their members with a sense of pride, high self-esteem and a strong sense of race consciousness. In addition, it showed that there was significant variation in identity orientation within the Rastafari Movement, which contrasted with the Nation of Islam where the identity variations within the movement were negligible. This was due largely to the difference in structure between the movements, the Nation of Islam being a centrally organized movement with one leader while the Rastafari movement is a decentralized polycephalous one. Both movements were found to be millenarian in nature, essentially because of the significant utility of the concept that their members would rise to prominence through God's grace. Additionally, both movements were identified as expressive social movements, since they were determined as being primarily concerned with changing the attitudes of their members rather than effecting structural social change.

Punição e controle: o “caminho punitivo” do jovem autor de ato infracional em Fortaleza - CE

This research aims to analyze the punitive pathway taken by youth for committing acts of offense in Fortaleza, capital city of Ceará, in Brazil. Therefore, we focus the analysis in institutions that mark the beginning of punitive “institutionalization” of youth in the city, such as the Child and Adolescent Specialized Police Precinct, the Luis Barros Montenegro Shelter Unit, the Public Prosecutor’s Office for Childhood and Youth, and the Child and Youth Court. Ethnography and semi-structured interviews were used as methodological tools to approach the research subjects and relevant places for the research, seeking to highlight their punitive perspective. As a result, we find that the punishment and control imposed in such loci are an extension of the punishment and control used against these same youths in society. Considering that the analyzed institutions exist in society and are composed by its members, they do not surpass the perspective of repression, control and punishment carried out towards a segment of the population, especially towards those that Souza (2011; 2012) called “subcitizens”.

Vivências do pai/ acompanhante no processo da hospitalização do filho

The presence of the man with the hospitalized child is still insignificant and the relationships established in hospitals culminate in several situations that can to influence his experience. The study aimed to analyze the experiences of the parent / caregiver during the hospitalization of their child. In intention to develop the research, it was conducted an exploratory and descriptive qualitative research approach, developed with 11 fathers who accompanied sick childen at the Paediatric Hospital in metropolitan area of Natal, Rio Grande do Norte, Brazil. As inclusion criteria men should be aged 18 years; have favorable emotional conditions to answer the questions are be accompanying his child aged between one to five years old in clinical or surgical. Data collection occurred in March and April 2014, using an interview script. This step prior to the approval of the Health Department of state of Rio Grande do Norte, approved by Universidade Federal do Rio Grande do Norte Committee on Ethics in Research by Certificate of Presentation and Ethics Consideration No. 22821513.1.0000.5537. The data treatment occurred following the content analysis method in thematic modality proposed by Bardin. According to statements the following categories emerged: "The presence of the father in the hospitalization of a child" and "Responsibilities and parental attitudes the hospitalization of a child”, which were analyzed and discussed based on the literature on the family in the hospitalization of the child and considerations about the care of the child. It was founded that the respondents the experienced institutionalization son were inserted in a context of active participation of tasks and sharing responsibilities. Thus it was considered in the study the need of enforcing rights of the father as a family entity in practice of them child care instead of social and gender issues that are still strongly rooted in contemporary society. Given this, it is necessary that the nursing staff consider the various situations faced by man during infant hospitalization with the first fruits of this approach to the care of the son process minimizing the sequelae stemming from being away from the family nucleus

Conselho estadual de meio ambiente do Rio Grande do Norte: paradigmas, proposições e atores sociais

The environmental movement rises up strongly in the year 1972 with the Stocolmus Conference, in the middle of pressions concerning the environmental preservation, in consequence of the environmental catastrophes. In spite of the fact that, in Brazil, the environmental movement has is institutionalization with the 1988 Constitution, in a way that the councils became democratic spaces, and provided the society’s participation in the management of public policies. In this way, we propose a discussion about the participation and the exercise of the citizenship in the State Council of Environment of Rio Grande do Norte (CONEMA), focusing the glance about the decisory process, as from the expression of the social actors. For that, our research compilate documents of the meetings of the referring council, transcribing the main discussions about the environmental necessities which were important in the potiguar society, and checking how these agents defend their interest during the meetings. We understand, with these informations, the role of CONEMA/RN as a communicative mechanism between State and Society. With the analysis of the informations of the extraordinary meetings from 2007 to 2014, we concluded that the CONEMA is a council where the civil organized society takes part on the decisory process, despite the great influence of the representative actors of public power over the representative actors of civil society. The results of this research confirm the discrepancy between the participation of representative councilors of civil society in CONEMA/RN. The conclusion point out that the civil society representative don’t, yet, assimilate the citizen duty, the responsibility of it1s action, producing, in this way, damages for the legal structure of the potiguar environmental legislation, with serious consequences on the public policy implementation