1997/02/01 by Peter Karnøe, PETER KARNØE · 15 citations
Business, Management and Accounting · Social Sciences · #Accounting and Organizational Management #Action (physics) #Computer science #Conceptualization #Context (archaeology) #Epistemology #Functionalism (philosophy of mind) #Individualism #Management and Organizational Studies #Methodological individualism #Perspective (graphical) #Political science #Social Sciences and Governance #Sociology #Temporality
paper · doi:10.1177/0002764297040004005
published in American Behavioral Scientist 40(4), 419-430 (SAGE Publishing)
openalex publication_date 1997/02/01 · openalex created_date 2025/10/10 · openalex updated_date 2026/05/21
This article compares the neoinstitutional perspective to the business systems perspective and addresses the way in which they can be used for accounting for social action. Despite their important insights against methodological individualism and functionalism, they still have some weaknesses. This article integrates four conceptual elements—sense making and enactment, social context, ongoing social relations, and a temporality view on time—to develop a more adequate conceptualization of the role of institutional rules in shaping social action.