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

@inproceedings{Lounsbury2008InstitutionalRA,
  title={Institutional rationality and practice variation: New directions in the institutional analysis of practice},
  author={Michael Lounsbury},
  year={2008}
}
  • Michael Lounsbury
  • Published 2008
  • Sociology
  • 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… CONTINUE READING

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