Vers une perspective étendue de l'analyse néo-institutionnelle: quels apports pour la recherche en comptabilité-contrôle ?

Marie Boitier () and Anne Riviere ()
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Marie Boitier: LIRHE - Laboratoire Interdisciplinaire de recherche sur les Ressources Humaines et l'Emploi - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - CNRS - Centre National de la Recherche Scientifique
Anne Riviere: Management Research Centre - ESC Toulouse

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Abstract: This paper presents an updated review of recent research work combining neoinstitutionalism (NIS) and other theoretical frameworks. The enhancements of NIS permitted by these combinations can be summed up by three main lines. The first advancement allows a dynamic analysis of the institutionalization process formed and reproduced by the recursive and reciprocal interplay of institutions and actions. The second area concerns the conceptualization of the organizational field as comprising multiple, competing institutional logics, enabling actors to respond strategically to institutional pressures. Finally, the analysis of the institutionalization process is based on a multi-level approach, placing the organization in its broader socio-economic context. In addition, from a methodological point of view, discourse analysis provides an opportunity to investigate these multi-level processes.

Keywords: Institutionalization; Rationality; Discourse analysis; Management control systems; nstitutionnalisation; Rationalité; Analyse de discours; Systèmes de contrôle de gestion (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522382v1
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Citations: View citations in EconPapers (2)

Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00522382

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