IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01188778.html
   My bibliography  Save this paper

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

Author

Listed:
  • Sarah Maire

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

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.

Suggested Citation

  • Sarah Maire, 2015. "Coexistence de logiques institutionnelles et impact sur les pratiques : Cas des logiques d’accountability et de religion chez les Scouts et Guides de France," Post-Print hal-01188778, HAL.
    • Handle: RePEc:hal:journl:hal-01188778
    Note: View the original document on HAL open archive server: https://hal.science/hal-01188778
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01188778/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Marc Amblard, 2004. "Conventions et comptabilité : vers une approche sociologique du modèle," Post-Print halshs-00266967, HAL.
    2. Philippe Touron, 2000. "APPORTS ET LIMITES DE LA THEORIE INSTITUTIONNELLE DES ORGANISATIONS Etude de trois cas d'adoption de normes comptables internationales en France," Post-Print halshs-00587516, HAL.
    3. Bradley N. Potter, 2005. "Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change," Abacus, Accounting Foundation, University of Sydney, vol. 41(3), pages 265-289, October.
    4. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    5. Rodolphe Durand & Hayagreeva Rao & Philippe Monin, 2003. "Institutional Change in Toque Ville: Nouvelle Cuisine as an Identity Movement in French Gastronomy," Post-Print hal-00480858, HAL.
    6. Graves, O. Finley & Flesher, Dale L. & Jordan, Robert E., 1996. "Pictures and the bottom line: The television epistemology of U.S. annual reports," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 57-88, January.
    7. Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 287-305, May.
    8. Hayagreeva Rao & Philippe Monin & Rodolphe Durand, 2003. "Institutional change in toque ville : Nouvelle cuisine as an identity movement in French gastronomy," Post-Print hal-02311672, HAL.
    9. Marc Amblard, 2004. "Conventions et comptabilité : vers une approche sociologique du modèle," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 10(3), pages 47-67.
    10. van den Broek & Boselie & Paauwe, 2014. "Multiple Institutional Logics in Health Care: 'Productive Ward: Releasing Time to Care'," Public Management Review, Taylor & Francis Journals, vol. 16(1), pages 1-20, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bouten, Lies & Everaert, Patricia, 2015. "Social and environmental reporting in Belgium: ‘Pour vivre heureux, vivons cachés’," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 24-43.
    2. repec:hal:spmain:info:hdl:2441/1q24hpq2919to8ct061g8p33kn is not listed on IDEAS
    3. Luis Alfonso Dau & Aya S. Chacar & Marjorie A. Lyles & Jiatao Li, 2022. "Informal institutions and international business: Toward an integrative research agenda," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 53(6), pages 985-1010, August.
    4. Calvin Morrill, 2008. "Culture and Organization Theory," The ANNALS of the American Academy of Political and Social Science, , vol. 619(1), pages 15-40, September.
    5. Tammar B. Zilber, 2011. "Institutional Multiplicity in Practice: A Tale of Two High-Tech Conferences in Israel," Organization Science, INFORMS, vol. 22(6), pages 1539-1559, December.
    6. Victoria Johnson & Walter W. Powell, 2015. "Poisedness and Propagation: Organizational Emergence and the Transformation of Civic Order in 19th-Century New York City," NBER Working Papers 21011, National Bureau of Economic Research, Inc.
    7. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
    8. Suddaby, Roy & Ganzin, Max & Minkus, Alison, 2017. "Craft, magic and the re-enchantment of the world," European Management Journal, Elsevier, vol. 35(3), pages 285-296.
    9. Boniface Bampoky, 2016. "Accounting normalization difficulties in the OHADA zone [Les difficultés de normalisation comptable dans l’espace OHADA]," Post-Print hal-01902203, HAL.
    10. Jain, Sanjay, 2020. "Fumbling to the future? Socio-technical regime change in the recorded music industry," Technological Forecasting and Social Change, Elsevier, vol. 158(C).
    11. Isabelle Bouty & Marie-Léandre Gomez & Carole Drucker-Godard, 2013. "Maintaining an Institution : The Institutional Work of Michelin in Haute Cuisine around the World," Working Papers hal-00782455, HAL.
    12. Hao Ren & Rongrong Wang & Suopeng Zhang & An Zhang, 2017. "How Do Internet Enterprises Obtain Sustainable Development of Organizational Ecology? A Case Study of LeEco Using Institutional Logic Theory," Sustainability, MDPI, vol. 9(8), pages 1-21, August.
    13. Maxim Voronov & Mary Ann Glynn & Klaus Weber, 2022. "Under the Radar: Institutional Drift and Non‐Strategic Institutional Change," Journal of Management Studies, Wiley Blackwell, vol. 59(3), pages 819-842, May.
    14. repec:spo:wpmain:info:hdl:2441/1q24hpq2919to8ct061g8p33kn is not listed on IDEAS
    15. Hayagreeva Rao & Sunasir Dutta, 2018. "Why Great Strategies Spring from Identity Movements," Strategy Science, INFORMS, vol. 3(1), pages 313-322, March.
    16. Anselm Schneider, 2015. "Reflexivity in Sustainability Accounting and Management: Transcending the Economic Focus of Corporate Sustainability," Journal of Business Ethics, Springer, vol. 127(3), pages 525-536, March.
    17. Schiller-Merkens, Simone, 2013. "Framing moral markets: The cultural legacy of social movements in an emerging market category," MPIfG Discussion Paper 13/8, Max Planck Institute for the Study of Societies.
    18. Violina P. Rindova & Luis L. Martins, 2018. "From Values to Value: Value Rationality and the Creation of Great Strategies," Strategy Science, INFORMS, vol. 3(1), pages 323-334, March.
    19. Chatterjee, Ira & Cornelissen, Joep & Wincent, Joakim, 2021. "Social entrepreneurship and values work: The role of practices in shaping values and negotiating change," Journal of Business Venturing, Elsevier, vol. 36(1).
    20. Antoaneta P Petkova, 2016. "Standing Out or Blending In? The Formation of New Firms’ Legitimacy and Reputation under Different Levels of Market Uncertainty," Corporate Reputation Review, Palgrave Macmillan, vol. 19(1), pages 22-34, February.
    21. Maximilian Benner, 2022. "Legitimizing path development by interlinking institutional logics: The case of Israel's desert tourism," PEGIS geo-disc-2022_01, Institute for Economic Geography and GIScience, Department of Socioeconomics, Vienna University of Economics and Business.
    22. Bai, Xiaoou & Tsang, Eric W.K. & Xia, Wei, 2020. "Domestic versus foreign listing: Does a CEO's educational experience matter?," Journal of Business Venturing, Elsevier, vol. 35(1).

    More about this item

    Keywords

    Institutional logic; Accountability; Religion; Neo-institutional theory; Annual report; Logique institutionnelle; théorie néo-institutionnelle; Rapport d’activité;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01188778. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.