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

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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)

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.

Suggested Citation

  • Marie Boitier & Anne Riviere, 2008. "Vers une perspective étendue de l'analyse néo-institutionnelle : quels apports pour la recherche en comptabilité-contrôle ?," Post-Print halshs-00522382, HAL.
    • Handle: RePEc:hal:journl:halshs-00522382
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522382
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    References listed on IDEAS

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    1. Lounsbury, Michael, 2008. "Institutional rationality and practice variation: New directions in the institutional analysis of practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 349-361.
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    Cited by:

    1. Annelise Couleau-Dupont & Samira Demaria, 2009. "Le processus de changement comptable normatif : une analyse des pratiques organisationnelles," Post-Print halshs-00459145, HAL.
    2. Frédérique Letort, 2017. "Les systèmes de calculs de coûts dans les organisations du bloc communal : entre universalité et contingence," Post-Print hal-01778231, HAL.

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