Continuities in the use of the intellectual capital statement approach: Elements of an institutional theory analysis

References

• E.AbrahamsonManagement fashionAcad. Manage. Rev.2111996254285
   Web of Science ®Google Scholar
• S.AnsariK.J.EuskeRational, rationalizing, and reifying uses of accounting data in organizationsAccount. Organiz. Soc.1261987549570
   Web of Science ®Google Scholar
• J.BaxterW.F.ChuaStudying accounting in action: The challenge of engaging with management and accounting practiceC.S.Chapmanet alAccounting, organizations and institutions2009Oxford University PressOxford
   Google Scholar
• V.BeattieS.J.SmithEvaluating disclosure theory using the views of UK finance directors in the intellectual capital contextAccount. Bus. Res.4252012471494
   Web of Science ®Google Scholar
• R.J.BolandMyth and technology in the American accounting professionJ. Manage. Stud.1911982109127
   Web of Science ®Google Scholar
• J.BurnsThe institutionalization of accounting regimes1997University of ManchesterMimeo
   Google Scholar
• J.BurnsThe dynamics of accounting change: Interplay between new practices, routines, institutions, power and politicsAccount. Audit. Account. J.1352000566596
   Google Scholar
• J.BurnsR.W.ScapensConceptualizing management accounting change: An institutional frameworkManage. Account. Res.1112000325
   Google Scholar
• R.G.CarruthersAccounting, ambiguity and the new institutionalismAccount. Organiz. Soc.2041995313328
   Web of Science ®Google Scholar
• W.F.ChuaRadical developments in accounting thoughtAccount. Rev.6141986601632
   Web of Science ®Google Scholar
• M.A.CovaleskiM.W.DirsmithBudgeting as a means for control and loose couplingAccount. Organiz. Soc.841983323340
   Web of Science ®Google Scholar
• M.A.CovaleskiM.W.DirsmithAn institutional perspective on the rise, social transformation, and fall of a university budget categoryAdm. Sci. Q.3341988562587
   Web of Science ®Google Scholar
• DATIDeveloping intellectual capital accounts: Experiences from 19 companies1999Danish Agency for Trade and IndustryCopenhagen
   Google Scholar
• DATIA Guideline for intellectual capital statements—A key to knowledge management2000Danish Agency for Trade and IndustryCopenhagen 〈www.mvtu.dk/icaccounts〉
   Google Scholar
• T.H.DavenportL.PrusakWorking knowledge: How organizations manage what they know1997Harvard Business School PressBoston, MA
   Google Scholar
• C.de VilliersL.RinaldiJ.UnermanIntegrated Reporting: Insights, gaps and an agenda for future researchAccount. Audit. Account. J.277201410421067
   Web of Science ®Google Scholar
• P.DiMaggioW.PowellThe iron cage revisited: Institutional isomorphism and collective rationality in organizational fieldsAm. Sociol. Rev.4821983147160
   Web of Science ®Google Scholar
• P.DiMaggioW.PowellIntroductionW.PowellP.DiMaggioThe new institutionalism in organizational analysis1991University of Chicago PressChicago, IL
   Google Scholar
• L.DonaldsonAmerican anti-management theories of organization: A critique of paradigm proliferation1999Cambridge University PressCambridge
   Google Scholar
• L.EdvinssonDeveloping intellectual capital at SkandiaLong Range Plann.3031997366373
   Web of Science ®Google Scholar
• R.FinchamR.RoslenderIntellectual capital accounting as management fashion: A review and critiqueEur. Account. Rev.1242003781795
   Google Scholar
• N.FligsteinThe spread of the multidivisional form among large firms, 1919–1979Am. Sociol. Rev.5041985377391
   Web of Science ®Google Scholar
• A.W.GouldnerPatterns of industrial bureaucracy1954The Free PressGlencoe, IL
   Google Scholar
• R.GreenwoodC.R.HiningsUnderstanding radical organizational change: Bringing together the old and the new institutionalismAcad. Manage. Rev.214199610221054
   Web of Science ®Google Scholar
• A.G.HopwoodEditorialAccount. Organiz. Soc.11197614
   Google Scholar
• H.IrvineCorporate creep: And institutional view of consultancies in a non-profit organizationAust. Account. Rev.17420071325
   Google Scholar
• U.JohansonJ.HenningssonThe archeology of intellectual capital: A battle between conceptsC.ChaminadeB.CatasusIntellectual capital revisited: Paradoxes in the knowledge intensive organization2007Edward ElgarCheltenham
   Google Scholar
• T.LawrenceR.SuddabyB.LecaInstitutional work: Refocusing institutional studies of organizationJ. Manage. Inq.20120115258
   Web of Science ®Google Scholar
• B.LevIntangibles: Management, measurement and reporting2001Brookings Institution PressWashington, DC
   Google Scholar
• M.LounsburyInstitutional rationality and practice variation: New directions in the institutional analysis of practiceAccount. Organiz. Soc.3342008349361
   Web of Science ®Google Scholar
• K.LukkaE.VinnariDomain theory and method theory in management accounting researchAccount. Audit. Account. J.278201413081338
   Web of Science ®Google Scholar
• N.B.MacintoshR.W.ScapensStructuration theory in management accountingAccount. Organiz. Soc.1551990455477
   Web of Science ®Google Scholar
• N.B.MacintoshR.W.ScapensManagement accounting and control systems: A structuration theory analysisJ. Manage. Account. Res.331991131158
   Google Scholar
• R.K.MertonSocial theory and social structure1957The Free PressNew York, NY
   Google Scholar
• J.W.MeyerSocial environments and organizational accountingAccount. Organiz. Soc.114/51986345356
   Web of Science ®Google Scholar
• J.W.MeyerW.R.ScottOrganisational environments: Ritual and rationality1983Sage PublishingLondon
   Google Scholar
• S.ModellStrategy, political regulation and management control in the public sector: Institutional and critical perspectivesManage. Account. Res.2342012278295
   Web of Science ®Google Scholar
• S.ModellK.JacobsF.WieselA process (re)turn?.: Path dependencies, institutions and performance management in Swedish central governmentManage. Account. Res.1842007453475
   Google Scholar
• J.MollJ.BurnsM.MajorInstitutional theoryZ.HoqueMethodological issues in accounting research: Theories and methods2006Spiramus PressLondon
   Google Scholar
• J.MouritsenH.T.LarsenP.N.BukhValuing the future: Intellectual capital supplements at SkandiaAccount. Audit. Account. J.1442001399422
   Google Scholar
• J.MouritsenP.N.BukhK.FlagstadS.ThorbjørnsenM.R.JohansenS.Kotniset alIntellectual capital statements—The new guideline2003Danish Ministry for Science, Technology and InnovationCopenhagen
   Google Scholar
• J.MouritsenP.N.BukhM.R.JohansenH.T.LarsenC.NielsenJ.Haisleret alAnalysing intellectual capital statements2003Danish Ministry for Science, Technology and InnovationCopenhagen
   Google Scholar
• C.NielsenR.RoslenderS.SchaperExplaining the demise of the intellectual capital statement in DenmarkAccount. Audit. Account. J.2015 (forthcoming)
   Web of Science ®Google Scholar
• I.NonakaH.TakeuchiThe knowledge creation company: How Japanese companies create the dynamics of innovation1995Oxford University PressOxford
   Google Scholar
• W.W.PowellP.J.DiMaggioThe new institutionalism in organizational analysis1991Chicago University PressChicago, IL
   Google Scholar
• J.RobertsR.ScapensAccounting systems and systems of accountability—Understanding accounting practices in their organisational contextsAccount. Organiz. Soc.1041985443456
   Web of Science ®Google Scholar
• R.RoslenderThe prospects for satisfactorily measuring and reporting intangibles: Time to embrace a new model of (ac)counting?J. Hum. Resour. Cost. Account.1342009338359
   Google Scholar
• R.RoslenderStuck in the middle with who?. (Belatedly) engaging with Laughlin while becoming re-acquainted with Merton and middle range theorizingCrit. Perspect. Account.2432013228241
   Web of Science ®Google Scholar
• R.RoslenderAccountancyM.BevirR.A.W.RhodesRoutledge handbook of interpretive political science2015RoutledgeLondon
   Google Scholar
• R.W.ScapensNever mind the gap: Towards an institutional perspective on management accounting practiceManage. Account. Res.53/41994301322
   Google Scholar
• R.W.ScapensUnderstanding management accounting practices: A personal journeyBr. Account. Rev.3812006130
   Google Scholar
• R.W.ScapensJ.RobertsAccounting and control: A case study of resistance to accounting changeManage. Account. Res.411993132
   Google Scholar
• S.SchaperContemplating the usefulness of intellectual capital reporting: Reasons behind the demise of IC disclosures in DenmarkJ. Intellect. Cap.2015 (forthcoming)
   Web of Science ®Google Scholar
• W.R.ScottInstitutions and organizations1995Sage PublishingLondon
   Google Scholar
• P.SelznickTVA and the grassroots1949University of California PressBerkeley, CA
   Google Scholar
• P.SelznickLeadership in administration1957Harper and RowNew York, NY
   Google Scholar
• M.G.SeoW.E.D.CreedInstitutional contradictions, praxis, and institutional change: A dialectical perspectiveAcad. Manage. Rev.2722002222247
   Web of Science ®Google Scholar
• U.SharmaS.LawrenceA.LoweInstitutional contradiction and management control innovation: A field study of total quality management practices in a privatized telecommunication companyManage. Account. Res.2142010251264
   Web of Science ®Google Scholar
• I.SinghJ.L.W.M.van der ZahnDoes intellectual capital reduce an IPO's cost of capital—The case of underpricingJ. Intellect. Cap.832007494516
   Google Scholar
• P.H.ThorntonMarkets from cultures: Institutional logics and organizational decisions in higher education publishing2004Stanford University PressStanford, CA
   Google Scholar
• P.S.TolbertL.G.ZuckerInstitutional sources of change in the formal structure of organizations: The diffusion of civil service reform, 1880–1935Adm. Sci. Q.2819832239
   Web of Science ®Google Scholar
• K.WeickEducational organizations as loosely coupled systemsAdm. Sci. Q.2111976119
   Web of Science ®Google Scholar
• K.E.WeickThe social psychology of organizing1979Addison–Wesley Publishing Company, IncPhilippines
   Google Scholar