This thesis explores how symbolic ideas embedded in an accounting instrument come to be enacted in practice: detailing the processes through which they are realised by actors. It draws on theories of governmentality and the institutional logics perspective to develop a holistic theorisation of how programmes, ideas or ‘logics’ come to be enacted in practice as individuals interact with a performance appraisal process. It seeks to develop a theorised narrative that unpicks the various realities which actors construct in a particular assemblage. The story is informed by an abductive case study of one branch of John Lewis Department Stores. It develops a model which details the factors which influence the effective performativity of the accounting instrument. As such it explores how governance occurs as non-local ideas are prescribed to, and then enacted in, a local domain. The model describes how actors interact with a ‘mediating instrument’ and thereby constitute multiple realities based on three moderating factors: underlying ties to existing logics, self-interest and others’ influence. In outlining these moderating factors the thesis also highlights that multiple logics are more likely to be enacted when they are added or merged to existing sense making, in comparison to when they are framed or reframed according to those existing framings. As such it contributes to governmentality by detailing the process of governing and unpacking the factors which influence whether a mediating instrument is effectively performative. Additionally it contributes to institutional theory by providing a more nuanced understanding of how the symbolic elements of logics come to be enacted in practice through interactions with such material artefacts and how actors come to recognise the legitimacy of alternatives.

This is a theoretical and empirical study of leadership. Although sociologists have contributed important theories and research on authority and power, there is not yet a developed leadership theory in sociology. On the other hand, leadership studies in other disciplines are not satisfying, and they will not be satisfying in the foreseeable future if they adhere to their basic theoretical orientations, e.g. focusing on leadership personal traits and characteristics. I elaborate the important sociological theories that can be used in the study of leadership. I also intend to link sociological theories of leadership to social background analysis. The social backgrounds considered are family status, education, religion, military service, and more. Particular attention is paid to military background and its impact on business, because military has always been such an important social phenomenon but the theories of it have been controversial.The study of leadership inevitably involves both individuals and their groups. With evidence obtained from different data sources on leaders and on business organizations, I studied the impact of military social background of business leaders. This research unpacks the rise of business leaders with military experience in the late 20th century, using a database on the 20th century Great American Business Leaders. This research also measures the organizational performance of these leaders, incorporating information from Standard & Poor's Compustat database. Statistical techniques like logistic regressions and hierarchical linear models are used in the analysis to test various effects on personal and organizational performance. I found that military experience does not help a business leader in aspects like time taken to become a CEO and time to be a CEO, but it does help organizational performance as measured by profitability. Both rank and number of years in the military contribute to profitability. I also found that ex-military business leaders differ from non-military business leaders in certain organizational behaviors, e.g. they are less likely to downsize the organizations.The theory of institutional logics and social background analysis were combined in this study. I also attempted to link institutional logics with theories of rationality. From the idea of institutional leadership and inter-institutional relationship, I suggested a theory of extended rationality.

Credit unions are traditionally small, community-embedded and co-operatively-owned financial services organizations that developed to correct various market failures. Recent changes to regulatory policy in the financial services industry in Canada, coupled with advances in technology and urbanization of the population, have led to numerous mergers and consolidations among credit unions, particularly in Western Canada. This has the potential to undermine some of the historic benefits of CUs when compared to other financial services organizations, as it may require credit unions to begin to operate more like banks. My thesis provides a detailed examination of how senior leaders in one large Western Canadian credit union are handling these issues, and explores what the broader implications might be for policy and governance of credit unions in Canada. Using data collected through semi-structured interviews with top management and board members, this study provides insight into senior leaders’ perceptions of and responses to competing institutional logics in a credit union. Implications for policy, as well as decision-making surrounding co-operative governance, strategy, and structure will be discussed.

Yes / Despite growing concern in the social innovation (SI) literature about the tackling of grand challenges, our understanding of the role of multinational enterprises (MNEs) remains in its infancy. This article examines foreign MNE subsidiaries’ SI investments focusing on United Nations’ Sustainable Development Goals (UNSDGs) in host countries. Using financial data from large listed subsidiaries of foreign MNEs operating in India, along with hand-collected data from firms’ disclosures of corporate social responsibility (CSR) activity for five years starting in 2015, we utilise the externalities framework propounded by Montiel et al. (2021). This neatly translates the 17 UNSDGS into actionable goals to examine the efforts of foreign MNE subsidiaries in increasing positive externalities as opposed to reducing negative externalities via SI related investment in host countries. The study also evaluates the effects of the local embeddedness of the foreign MNE subsidiaries on SI investment. We find that MNE subsidiaries tend to favour increasing positive externalities as compared to reducing negative externalities through their SI investments. Also, older subsidiaries tend to prioritize greater investments in SI projects related to reducing negative externalities and subsidiaries with higher MNE ownership tend to reduce investments in SI projects related to increasing positive externalities. We discuss possible interpretations of the exploratory results using the institutional logics perspective and conclude with implications for policy and future research.

The Health and Social Care Act 2012 (HSCA12) represents one of the more dramatic reforms in the history of the English National Health Service (NHS) in terms of scope and pace. The flagship of the policy was the replacement of Primary Care Trusts with Clinical Commissioning Groups (CCGs): General Practitioner (GP) led “membership organisations” with responsibility for planning and purchasing most NHS care. A new “arm’s length” body, NHS England (NHSE), was created to authorise and oversee CCGs. The purpose of this research was to critically explore the ideational content of the HSCA12 and consider it in relation to social practices at the organisational level of a CCG: to provide a detailed, contextualised account of a CCG’s early operation, paying particular attention to the implications of its officially intended status as a membership organisation. By problematising the HSCA12, I have highlighted how CCGs and the GPs that constituted them were presented as an emancipatory force saving the NHS from ineffectual managers that lacked clinical and local knowledge about what patients needed; membership organisation status was bound up with this claim of local representation, and the policy attempted to orchestrate engagement from GPs as members through normative devices and governance systems including legislation and assessment programmes. However, the policy elided the difference between GPs as individuals and GP practices and left ambiguous precisely who or what constituted a member. Thirteen months of fieldwork using ethnographic methods (meeting observations, interviews, documentary analysis) were carried out with a case CCG: Notchcroft. The policy delineated “the membership” and “the governing body” as sub-groups within the CCG, but I found many others were involved in CCG governance processes and created “the governing core” concept to describe them. Confusion in the policy over exactly who was a member was paralleled in the CCG. The governing core, many of whom were GPs, were involved in performance assessment processes of GPs in order to fulfil a legal obligation to NHSE. This represented a further redrawing of the GP/state relationship and was a source of identity dissonance. The governing core also actively transmitted national policy norms about what it meant to be a member to the broader membership. By trying to “sell” CCG membership and encourage engagement they were attempting to legitimate the organisation and their roles within it. Notchcroft CCG’s unusual structure, with two levels (districts and locales) below central committees, appeared inefficient. This structure developed as a response to previous national commissioning policies. The institutional logics approach—employed as an analytical lens—proved useful in explaining its endurance: districts were containers for identity and interests to be protected, whilst locales were established and maintained as local “self help” organisations to support quality improvement. The initial purposes of districts and locales thus represented different logics of action that appeared self-evident to those involved, although they were less obvious to an external observer. In time, these initial logics were eroded, and districts and locales were given additional functions. These findings illustrate the emergent tension between national policy and local enactment, and demonstrate how local socio-historical context plays an important role in shaping how policy is realised in practice.

There has been a great deal of research conducted which examines the development of student-athletes on college campuses. However, there has been limited investigation into how the institutional logics (i.e. the belief structures and related practices) within an athletic department may affect the manner in which athletic administrators and coaches perceive and approach the development of their student-athletes. The purpose of this study was to understand the institutional logics of an NCAA Division II athletic department and how those logics may affect student-athletes. In order to address the purpose and research questions of this study, I conducted a qualitative case study at a private university where I interviewed thirteen members of the university including eight members of the athletic department and five university faculty members and administrators. Additional data were obtained through various documents such as the university's mission statement and the NCAA Division II Handbook. It was found that the athletic department operates under certain institutional logics wherein they are expected to foster student-athlete development. These include the academic, physical, social, and spiritual aspects of their development. Additionally, the athletic department is expected to enhance the university by building community and promoting the mission and vision of the university. Finally, winning athletic competitions is an important expectation of members of the athletic department. Further exploration of the data reveals that certain aspects of these logics may conflict. Primarily, the participants acknowledged that they were expected to foster the development of their athletes in other aspects beyond athletics; yet their primary job performance evaluations were based on wins and losses. Additionally, the logic of enhancing the university may also contend with the academic development of the student-athletes. This is significant because research has suggested that conflicting institutional logics within an organization may lead to confusion as to which logics are paramount. Though the specific findings of this research may be contextually bound, this provides insight into how the institutional logics of an organization may influence the actions of its members and key stakeholders who are influenced by the processes within that organization.

Purpose: This PhD research examines how two different institutional logics of corporate governance have shaped the discourse on executive remuneration. Corporate Logic implies executives are intrinsically motivated and will act in the best interests of shareholders as long as their total remuneration is competitive and fair. On the other hand, Investor Logic implies executives are extrinsically motivated (opportunistic) and will only act in the best interests of shareholders if short- and long-term incentive schemes are designed appropriately. Approach: The research has an interpretive methodology and consists of three phases. First, the diffusion of both Logics is examined through a content analysis of a large sample of corporate governance codes of practice and corporate annual reports. Second, how both Logics are embedded in the remuneration principles and practices that are recommended by code issuers and adopted by companies is scrutinised using discourse analysis. Third, how both Logics have shaped the beliefs and decision-making of non-executive directors, executives, and others is studied using discourse analysis. Findings: Both Logics are embedded in the discourse on executive remuneration, although there has been a strengthening of Investor Logic over time. Both Logics co-exist as distinct from compete in the discourse because it has become taken-for-granted that executives should be remunerated comparably to other executives (Corporate Logic) and in line with shareholder returns (Investor Logic). Directors and others manage tension between Corporate Logic and Investor Logic by prioritising (or ordering) the Logics. Theoretical implications: The research shows how competitive and institutional pressures influence how remuneration decisions are made and reported. However, institutional change is complex because companies influence and are influenced by code issuers and others. Practical implications: As both Logics are embedded in the beliefs of companies, code issuers and others, executive remuneration practices have become unnecessarily complex and convoluted. The case for a simpler approach to executive remuneration is advanced.

This dissertation explains the existence, sources, and variability of intra-organizational conflict in a hybrid organization. It assesses the usefulness of "structural" and "cultural" explanations of conflict and ultimately advances an alternative explanation for the presence of and variability in conflict in a hybrid organization. Homeowners' associations are used as a case for understanding the development of multiple institutional logics and the relationship between institutional pluralism and complexity and the presence of and variability in conflict in a hybrid organization. Drawing from quantitative and qualitative research conducted on homeowners' associations in the Greater-Boston area, including 250 surveys and 56 in-depth interviews with board members of homeowners' associations, I show how the American history and ideology of homeownership has generated two multiple, permanent, and functionally contradictory institutional logics--one based on the market and the other based on the community--in homeowners' associations. Using institutional theory and the concepts of institutional work and ambidexterity, I argue that organizational actor's responses to the presence of institutional pluralism and complexity, as evidenced in their perceptions and practices, determine whether a hybrid organization is subject to more or less conflict. My findings lead to three general conclusions. First, many homeowners' associations experience significant conflict. Second, structural and cultural explanations of conflict only partially explain the presence of conflict in homeowners' associations. They do not explain the variability of conflict in homeowners' associations. Third, and most significantly, the micro-actions of organizational actors matter in situations of institutional pluralism and complexity. I propose that organizational actors' responses to institutional pluralism and complexity explain variability in conflict; organizational actors either "don't do" or "do" logics. Organizational actors who "don't do" logics respond to institutional pluralism and complexity by eliminating and compartmentalizing logics. They perceive multiplicity as novel and problematic and enact disruptive practices to contest and separate logics. This results in more conflict. Organizational actors who "do" logics respond to institutional pluralism and complexity ambidextrously. They perceive multiplicity as routine, and even beneficial, and enact practices to maintain multiple institutional logics via context-specific and purposeful practices including adjustment, improvisation, and switching. This results in less conflict.

Engineers working internationally are increasingly concerned with the social impacts of their work. New frontiers in design show promise in helping practitioners address these concerns. One of these is codesign, a practice of making stakeholders co-decision-makers in the design process. Codesign has the potential to greatly improve the social sustainability of engineered products, but some concerns remain surrounding codesign’s practicability in engineering. I explore three such concerns: that conflicting institutional logics may undermine codesign’s collaborative aspirations, that codesign can perpetuate developmental idealism, and that codesign may insufficiently account for the needs and perspectives of marginalized populations. Through more than a year of ethnographic research, including dozens of interviews and hundreds of hours of observation, I examine the realities of codesign as it is carried out by a team of engineers in the Brazilian Amazon. I find that conflicting logics do undermine codesign at times, but that the engineers are still able to explore new tools and practices for socially sustainable engineering, even in times of codesign failure. I also find that the engineers are better equipped to respond to modernizing stakeholders than they are traditional ones. This may lead to the spread of developmental idealism and the further marginalization of disadvantaged groups.

In recent years, the sport of women's ice hockey is growing fast worldwide. Upon winning the bid to host the 2022 Winter Olympics, women's ice hockey in China started to develop rapidly. However, the development of women's ice hockey in China has encountered numerous challenges. These challenges include addressing traditional Chinese culture, gender norms, and the process of sport reform. This study used a qualitative case study methodology to examine the perspectives of Chinese women ice hockey players, coaches, club administrators, government administrators, and the parents of youth hockey players to understand how women's ice hockey navigated itself within the institutional complexity to gain legitimacy, and how the different institutional logics impacted the identities of organizations within women's ice hockey in China. An abductive grounded theory approach was used to analyze the transcriptions and archived documents. Findings indicated that there were challenges for the development of women's ice hockey in China at macro level, meso level, and micro level. Actors such as hockey administrations, professional clubs, and ice hockey coaches and players at different levels adopted multiple forms of institutional work to find out ways to incorporate institutional structures that mitigated the fact that there were multiple logics. In addition, influenced by competing logics, the organizations created collective identities to balance those logics. This study provides insights into how the actors within sport organizations create a more satisfactory environment to gain legitimacy.