Constitutive practice and institutional change: ethics and behavior

Purpose - This paper aims to discuss the concepts contained in communities of practice theory (COPT) and how they might contribute to greater understanding of organizations. Design/methodology/approach - The paper draws upon COPT as a means to broaden the perspective of institutional theory. Findings - The findings provide insight into the processes surrounding organizational change. The notion of change as both intentional actions and unintended consequences is explored through a review of the case of Arthur Andersen and Company. Research limitations/implications - The study presents a historically informed case study that presents a novel theoretical approach for examinations of behavior, practices and ethics in organizations. Future work based on broader empirical examinations would enrich the findings presented in this study. Practical implications - The study provides a means to examine organizations in practice and expands awareness of how behaviors in organizations evolve and might be shaped and encouraged over time. Originality/value - The study introduces a novel theoretical vocabulary to the accounting academy COPT that has the potential to expand our understanding of organizations through examinations of practice.