1997/02/01 by Peter Karnøe, PETER KARNØE
Business, Management and Accounting · Social Sciences · #Management and Organizational Studies #Accounting and Organizational Management #Social Sciences and Governance
paper · doi:10.1177/0002764297040004005
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.