Coexistence de logiques institutionnelles et impact sur les pratiques: Cas des logiques d’accountability et de religion chez les Scouts et Guides de France

Sarah Maire
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Sarah Maire: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

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Abstract: Completing current research on hybrid organization in neo-institutional theory, this paper explores the coexistence, without competition, of two institutional logics and their practices, framed with different rationality in a same organization. More precisely, we focused on the two logics present in a non-profit and religious organization of scouting. Through annuals reports collected from 1983 to 2013, participant observation, discussions and audit reports, we observed the coevolution of accountability logic based on instrumental rationality and religion logic based on a belief-oriented rationality. Our results suggest the coexistence of logics and their practices, even if they have different rationality.

Keywords: Institutional logic; Accountability; Religion; Neo-institutional theory; Annual report; Logique institutionnelle; théorie néo-institutionnelle; Rapport d’activité (search for similar items in EconPapers)
Date: 2015-05-19
New Economics Papers: this item is included in nep-acc and nep-hme
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Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01188778

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