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Institutional Pressures for Adopting New Cost Accounting Systems in Finnish Hospitals: Two Longitudinal Case Studies
16 references·16 citing·28 second hopsampled
Institutional Pressures for Adopting New Cost Accounting Systems in Finnish Hospitals: Two Longitudinal Case Studies (2006)Institutional Pressures for Adopting New …The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The iron cage revisited insti…A hybrid profession—the acquisition of management accounting expertise by medical professionals (2003)A hybrid profession—the acqui…Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles (2001)Institutional theory and acco…An institutional perspective on performance measurement and management in the ‘new public sector’ (2000)An institutional perspective …Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms (1999)Activity-based costing diffus…The New Public Management in Action (1996)The New Public Management in …Qualitative data analysis (2nd ed) (1996)Qualitative data analysis (2n…Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals (1995)Experts, networks and inscrip…Accounting, ambiguity, and the new institutionalism (1995)Accounting, ambiguity, and th…The New Institutionalism in Organizational Analysis. (1993)The New Institutionalism in O…Qualitative Methods in Management Research. (1993)Qualitative Methods in Manage…Fabricating budgets: A study of the production of management budgeting in the national health service (1992)Fabricating budgets: A study …The New Institutionalism in Organizational Analysis (1991)The New Institutionalism in O…STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES (1991)STRATEGIC RESPONSES TO INSTIT…The Adolescence of Institutional Theory (1987)The Adolescence of Institutio…The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Iron Cage Revisited: Inst…Is Institutional Research on Management Accounting Degenerating or Progressing? A Lakatosian Analysis* (2022)Is Institutional Research on …Management accountants’ role and coercive regulations: evidence from the Italian health-care sector (2020)Management accountants’ role …Academic logics in changing performance measurement systems (2020)Academic logics in changing p…Accounting and professional work in established NPM settings (2019)Accounting and professional w…Ambiguity of financial environmental information (2017)Ambiguity of financial enviro…Understanding why the role of accounting is unchanged in Indonesian public hospitals (2016)Understanding why the role of…Successful changes in management accounting systems: A healthcare case study (2016)Successful changes in managem…Cost Management in the Public Sector: Legitimation Behaviour and Relevant Decision Making (2016)Cost Management in the Public…Collective identity, institutional logic and environmental management accounting change (2016)Collective identity, institut…Institutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland (2015)Institutional Logics in Polic…Reporting performance information in the public sector: the moral behind the (non)application of program budgeting in Greece (2014)Reporting performance informa…Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach (2013)Budgetary governance and acco…Institutional Logics and Responses to Performance Measurement Systems (2012)Institutional Logics and Resp…Factors Influencing Changes in Chinese Management Accounting Practices (2010)Factors Influencing Changes i…Contending legitimations (2010)Contending legitimationsShifting NPM agendas and management accountants' occupational identities (2009)Shifting NPM agendas and mana…A Garbage Can Model of Organizational Choice (1972)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Population Ecology of Organizations (1977)Managing Legitimacy: Strategic and Institutional Approaches (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)International Norm Dynamics and Political Change (1998)The Social Construction of Reality (1967)The Economic Institutions of Capitalism (1987)Capturing the Complexity in Advanced Technology Use: Adaptive Structuration Theory (1994)OVERCOMING THE LIABILITY OF FOREIGNNESS. (1995)Organizational Legitimacy: Social Values and Organizational Behavior (1975)STRATEGY IN EMERGING ECONOMIES. (2000)The Essential Impact of Context on Organizational Behavior (2006)Grounded Theory in Management Research (2003)Case Study: A Strategic Research Methodology (2008)FEDS: a Framework for Evaluation in Design Science Research (2014)Consensual qualitative research: An update. (2005)How Many Interviews Are Enough? (2005)A General Inductive Approach for Analyzing Qualitative Evaluation Data (2006)Comparing Public and Private Organizations: Empirical Research and the Power of the A Priori (2000)The Middle Aging of New Public Management: Into the Age of Paradox? (2004)The New Public Governance? 1 (2006)The making and remaking of organization context (2004)User-centered E-Government in practice: A comprehensive model for measuring user satisfaction (2009)A systematic qualitative case study: questions, data collection, NVivo analysis and saturation (2020)Corporate Social and Financial Performance: A Meta-Analysis (2003)What Is Agency? (1998)World Society and the Nation‐State (1997)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
  • 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields25,805 cited
  • 1993The New Institutionalism in Organizational Analysis.8,261 cited
  • 1991The New Institutionalism in Organizational Analysis7,908 cited
  • 1996Qualitative data analysis (2nd ed)5,593 cited
  • 1991STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES5,173 cited
  • 1987The Adolescence of Institutional Theory3,696 cited
  • 1993Qualitative Methods in Management Research.2,306 cited
  • 1996The New Public Management in Action2,187 cited
  • 2000An institutional perspective on performance measurement and management in the ‘new public sector’907 cited
  • 2001Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles657 cited
  • 1995Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals542 cited
  • 1995Accounting, ambiguity, and the new institutionalism532 cited
  • 1999Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms519 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2003A hybrid profession—the acquisition of management accounting expertise by medical professionals470 cited
  • 1992Fabricating budgets: A study of the production of management budgeting in the national health service421 cited
  • Cited by

    • 2013Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach67 cited
    • 2012Institutional Logics and Responses to Performance Measurement Systems67 cited
    • 2009Shifting NPM agendas and management accountants' occupational identities60 cited
    • 2010Contending legitimations53 cited
    • 2015Institutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland47 cited
    • 2020Academic logics in changing performance measurement systems47 cited
    • 2016Collective identity, institutional logic and environmental management accounting change44 cited
    • 2017Ambiguity of financial environmental information41 cited
    • 2016Successful changes in management accounting systems: A healthcare case study36 cited
    • 2014Reporting performance information in the public sector: the moral behind the (non)application of program budgeting in Greece33 cited
    • 2010Factors Influencing Changes in Chinese Management Accounting Practices30 cited
    • 2019Accounting and professional work in established NPM settings26 cited
    • 2022Is Institutional Research on Management Accounting Degenerating or Progressing? A Lakatosian Analysis*24 cited
    • 2016Cost Management in the Public Sector: Legitimation Behaviour and Relevant Decision Making24 cited
    • 2020Management accountants’ role and coercive regulations: evidence from the Italian health-care sector23 cited
    • 2016Understanding why the role of accounting is unchanged in Indonesian public hospitals22 cited