IDEAS home Printed from https://ideas.repec.org/p/hal/wpaper/hal-00633462.html
   My bibliography  Save this paper

Exploring the role of objects in the transformation of logics: a practice perspective

Author

Listed:
  • Diane-Laure Arjaliès

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

Abstract

This article aims to examine the role of objects in the transformation of logics (Thornton & Ocasio, 2008) at the practice level. In particular, it explores how financial actors use, transform and are constrained by their 'market devices' - defined as a range of instruments, models and tools used by financial markets (Callon, Millo, & Muniesa, 2007) - when aiming to (re)design their logics and practices towards more sustainability. It develops a theoretical model based on ever expanding, institutional theory by combining it with practice theories. In particular, the article argues that actors transform their practices, logics and objects, by transforming an epistemic object through a collective inquiry. Empirical support is drawn from a three-year ethnography study of a French asset management company that attempted to (re)design its equity investment process, following new demands for Socially Responsible Investment (SRI). Research methods combine participative observation, semi-structured interviews and documentary evidence. Theoretical andmethodological contributions are outlined for both institutional and practice theories.

Suggested Citation

  • Diane-Laure Arjaliès, 2011. "Exploring the role of objects in the transformation of logics: a practice perspective," Working Papers hal-00633462, HAL.
  • Handle: RePEc:hal:wpaper:hal-00633462
    Note: View the original document on HAL open archive server: https://hec.hal.science/hal-00633462
    as

    Download full text from publisher

    File URL: https://hec.hal.science/hal-00633462/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Clot, Yves & Lorino, Philippe & Tricard, Benoît, 2010. "Research Methods for Non-Representational Approaches of Organizational Complexity. The Dialogical and Mediated Inquiry," ESSEC Working Papers DR 10004, ESSEC Research Center, ESSEC Business School.
    2. 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.
    3. Trevor Hopper & Maria Major, 2007. "Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications," European Accounting Review, Taylor & Francis Journals, vol. 16(1), pages 59-97.
    4. Paul R. Carlile, 2002. "A Pragmatic View of Knowledge and Boundaries: Boundary Objects in New Product Development," Organization Science, INFORMS, vol. 13(4), pages 442-455, August.
    5. Michel Callon & Yuval Millo & Fabian Muniesa, 2007. "Market Devices," Post-Print halshs-00177891, HAL.
    6. Donald MacKenzie, 2006. "An Engine, Not a Camera: How Financial Models Shape Markets," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262134608, April.
    7. Miller, Peter & O'Leary, Ted, 2007. "Mediating instruments and making markets: Capital budgeting, science and the economy," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 701-734.
    8. Karl E. Weick & Kathleen M. Sutcliffe & David Obstfeld, 2005. "Organizing and the Process of Sensemaking," Organization Science, INFORMS, vol. 16(4), pages 409-421, August.
    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. Arjaliès, Diane-Laure, 2011. "Exploring the role of objects in the transformation of logics: a practice perspective," HEC Research Papers Series 952, HEC Paris.
    2. Davide Nicolini, 2011. "Practice as the Site of Knowing: Insights from the Field of Telemedicine," Organization Science, INFORMS, vol. 22(3), pages 602-620, June.
    3. Modell, Sven & Vinnari, Eija & Lukka, Kari, 2017. "On the virtues and vices of combining theories: The case of institutional and actor-network theories in accounting research," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 62-78.
    4. Millo, Yuval & MacKenzie, Donald, 2009. "The usefulness of inaccurate models: Towards an understanding of the emergence of financial risk management," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 638-653, July.
    5. Palermo, Tommaso, 2014. "Accountability and expertise in public sector risk management: a case study," LSE Research Online Documents on Economics 59948, London School of Economics and Political Science, LSE Library.
    6. Hoque, Zahirul, 2014. "20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research," The British Accounting Review, Elsevier, vol. 46(1), pages 33-59.
    7. Binh Bui & Carolyn Fowler, 2022. "Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4423-4451, December.
    8. Fran Ackermann & Colin Eden & Igor Pyrko, 2016. "Accelerated Multi-Organization Conflict Resolution," Group Decision and Negotiation, Springer, vol. 25(5), pages 901-922, September.
    9. Anne Kokkonen & Pauli Alin, 2015. "Practice-based learning in construction projects: a literature review," Construction Management and Economics, Taylor & Francis Journals, vol. 33(7), pages 513-530, July.
    10. Pollock, Neil & D’Adderio, Luciana, 2012. "Give me a two-by-two matrix and I will create the market: Rankings, graphic visualisations and sociomateriality," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 565-586.
    11. Moshe Farjoun & Christopher Ansell & Arjen Boin, 2015. "PERSPECTIVE—Pragmatism in Organization Studies: Meeting the Challenges of a Dynamic and Complex World," Organization Science, INFORMS, vol. 26(6), pages 1787-1804, December.
    12. Krarup, Troels, 2016. "Economic discourse and the European integration of financial infrastructures and financial markets," MaxPo Discussion Paper Series 16/2, Max Planck Sciences Po Center on Coping with Instability in Market Societies (MaxPo).
    13. Lionel Garreau & Serge Perrot, 2012. "Comprendre la dynamique de la socialisation organisationnelle: Une approche par le sensemaking," Post-Print halshs-00949067, HAL.
    14. Lionel Garreau & Serge Perrot, 2012. "Comprendre la dynamique de la socialisation organisationnelle : une approche par le sensemaking," Post-Print halshs-01054809, HAL.
    15. Paula Jarzabkowski & Sarah Kaplan, 2015. "Strategy tools-in-use: A framework for understanding “technologies of rationality” in practice," Strategic Management Journal, Wiley Blackwell, vol. 36(4), pages 537-558, April.
    16. Liliana Doganova & Marie Eyquem-Renault, 2009. "What do business models do? Narratives, calculation and market exploration," Post-Print halshs-00347615, HAL.
    17. Clerkin, Brendan & Quinn, Martin & Connolly, Ciaran, 2024. "Decoupled accounting in a non-profit context: An explanation for stable management accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    18. Oleh Pasko, 2017. "Impact of Calculative Practices on Innovation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 66-74, December.
    19. Dean A. Shepherd & Marc Gruber, 2021. "The Lean Startup Framework: Closing the Academic–Practitioner Divide," Entrepreneurship Theory and Practice, , vol. 45(5), pages 967-998, September.
    20. Robyn Thomas & Leisa D. Sargent & Cynthia Hardy, 2011. "Managing Organizational Change: Negotiating Meaning and Power-Resistance Relations," Organization Science, INFORMS, vol. 22(1), pages 22-41, February.

    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:wpaper:hal-00633462. 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.