Institutional rationality and practice variation: New directions in the institutional analysis of practice

@article{Lounsbury2008InstitutionalRA,
  title={Institutional rationality and practice variation: New directions in the institutional analysis of practice},
  author={Michael Lounsbury},
  journal={Accounting Organizations and Society},
  year={2008},
  volume={33},
  pages={349-361}
}
In this paper, I highlight how popular understandings of neoinstitutionalism as a theory of isomorphism need to be revised as institutionalists have shifted attention towards the study of organizational heterogeneity. As part of this shift, old emphases on arational mimicry and stability have been replaced with new emphases on institutional rationality and ongoing struggle and change. I discuss these new directions and the implications for the study of accounting practice. I argue that given… Expand
681 Citations
Institutional Multiplicity in Practice: A Tale of Two High-Tech Conferences in Israel
  • 103
Discipline and Change: How Technologies and Organizational Routines Interact in New Practice Creation
  • 99
...
1
2
3
4
5
...

References

SHOWING 1-10 OF 106 REFERENCES
...
1
2
3
4
5
...