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Göteborgs universitets publikationer

Institutional entrepreneurship and change A contemporary history of the Swedish banking industry and its performance management systems

Författare och institution:
Viktor Elliot (Företagsekonomiska institutionen)
Publicerad i:
Journal of Accounting and Organizational Change, 12 ( 2 ) s. 223-251
ISSN:
1832-5912
Publikationstyp:
Artikel, refereegranskad vetenskaplig
Publiceringsår:
2016
Språk:
engelska
Fulltextlänk:
Sammanfattning (abstract):
Purpose - Using Arroyo's (2012) institutional entrepreneurship (IE) framework, the purpose of this paper is to enhance our understanding of how top managers interpret change in the macro-political and economic environment and integrate it into their performance management systems (PMSs). Design/methodology/approach - The paper combines multiple data sources to study PMS change in the big four Swedish banks over the deregulations' first quarter of a century. Findings - The findings support previous research by identifying IE as a collective phenomenon. Moreover, it points to the importance of distinguishing between different types of field-level events, when investigating change initiated by such events. Finally, the findings also indicate that change at different levels of analysis have separate timings, advising future research on change to pay closer attention to the aspect of time. Social implications - The paper tests Arroyo's (2012) multi-level framework in an accounting setting and specifically focuses on top managers' interpretation and integration of field-level events. It does so in the specific context of banks and thereby contributes to our understanding of how different field-level events affect banks' PMS. In the post-financial crisis era, organizational and accounting scholars should engage time and effort to better understand this complex industry, not least to advice policymakers and regulators in the ongoing re-regulation of the financial markets. Originality/value - Inspired by organizational studies of IE, this paper uses a longer time-frame and includes more organizations, than conventional management accounting case studies. By studying a field, rather than a single organization, the paper opens up to a "wider perspective" on PMS change.
Ämne (baseras på Högskoleverkets indelning av forskningsämnen):
SAMHÄLLSVETENSKAP ->
Ekonomi och näringsliv
Nyckelord:
Institutional theories, Sweden, Organizational change, Performance management, Institutional, strategic responses, social construction, european banking, organizations, fields, transformation, rationality, isomorphism, perspective, directions, Business & Economics
Postens nummer:
240232
Posten skapad:
2016-08-15 11:28

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