Accounting, ambiguity, and the new institutionalism
Article Abstract:
The New Institutionalism is a new approach in organizational theory that has great significance for organizational research. The concept is discussed at length in Walter Powell and Paul DiMaggio's edited volume 'The New Institutionalism in Organizational Analysis.' According to the book, new institutionalists place a lot of importance on institutions. To analyze the value of institutions, members of the new school of thought believe that assumptions of methodological individualism and individual rationality must be cast aside. They believe that this results in a greater appreciation of culture, particularly of the constitution and cognition of the social world by social actors. New institutionalists perceive accounting practices as something that can legitimize organization through the creation of the impression of rationality and efficiency.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1995
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The moral regulation of markets: professions, privatization and the English Insolvency Act 1986
Article Abstract:
An examination of the UK's 1986 Insolvency Act can provide valuable insights into the political construction of market morality. The act was passed by the Conservative Government to advance the privatization of state functions but was skeptically received by a public uncertain about market morality. Additional provisions were therefore made to encourage privatization in the context of corporate liquidation and reorganization, to provide a mechanism for professionalizing the business practice and to establish a new occupational monopoly via the professionalization of insolvency practitioners. The last move, in particular, reflected the government's commitment to enhancing the perceived morality of the market.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1996
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LIFO adoption: a technology diffusion analysis
Article Abstract:
The effects of last-in, first-out (LIFO) policy adoption on the interaction of system members is examined using the theory of technology diffusion. Data for the period 1965-1984 was derived from 623 firms listed in the COMPUSTAT tape. The results indicate that the LIFO adoption process is understood from a combination of interactions with other firms, and interactions with the public, creditors, and investors.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1989
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