Contemporary Streams of Institutional Theory in Management and Accounting

An increasing number of research communities acknowledge the need for an interdisciplinary approach in management and accounting research. Understanding the contemporary streams of institutional theory and their potential to extend previous knowledge becomes crucial in the quest for contribution to the literature.

The aim of this course is to deepen knowledge and reflect upon the contemporary streams of institutional theory and their application to management and accounting studies. Specifically, the course's ambition is to equip PhD students with a deeper understanding of institutional logics, institutional entrepreneurship and institutional work, and how these streams can be connected to their own research projects. These streams of institutional theory have become increasingly valuable in management and accounting research. At the same time, they are challenging to use under theoretical pluralism agendas. In this regard, the opportunities and challenges of these streams will be examined during the course. In a long-term perspective, the course seeks to contribute to the development of PhD students’ analytical and critical skills, and therefore facilitate the number of individual and joint international publications. During 5-days gathering, the course content will include but not be limited to discussion of:

Day 1. General presentation and discussion of contemporary development of management and accounting research with institutional theory use as theoretical lenses:

• classical streams (isomorphism and decoupling of institutional theory and Scandinavian institutionalism their application to management and accounting
• the value of institutional theory for conceptualizing management and accounting research;
• interactive group session regarding opportunities and challenges of working with classical streams of institutional theory and Scandinavian institutionalism during data collection and analysis;
• presentation and discussion of student papers;

Day 2. Institutional logics and its application to management and accounting research:

• presentation of theory and its analytical tools;
• discussion of examples of theory use in management and accounting literature;
• interactive group session on opportunities and challenges of working with institutional logics during data collection and analysis;
• presentation and discussion of student papers;

Day 3. Institutional entrepreneurship and its application to management research:

• presentation of theory and its analytical tools;
• discussion of examples of theory use in management and accounting literature;
• interactive group session on opportunities and challenges of working with institutional entrepreneurship during data collection and analysis;
• presentation and discussion of student papers;

Day 4. Institutional work and its application to management research:

• presentation of theory and its analytical tools;
• discussion of examples of theory use in management and accounting literature;
• interactive group session on opportunities and challenges of working with institutional work during data collection and analysis;
• presentation and discussion of student papers;

Day 5. Combining theories and theoretical pluralism:

• possible paradigmatic issues and justifications for theories’ combinations;
• discussion of examples from management and accounting studies;
• interactive group session combining theories and implications for data collection and analysis;
• presentation and discussion of student papers;
• wrapping up, further actions and opportunities for publication.