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Talk of “macrofoundations” helps foreground the constitutive and contextualizing powers of institutions – dynamics that are inadvertently obscured by the imagery of microfoundations. Highlighting these aspects of institutions in turn opens intriguing lines of inquiry into institutional reproduction and change, lived experience of institutions, and tectonic shifts in institutional configurations. However, there is a twist: taking these themes seriously ultimately challenges any naïve division of micro and macro, and undermines the claim of either to a genuinely foundational role in social analysis. The authors propose an alternative “optometric” imagery – positioning the micro and the macro as arrays of associated lenses, which bring certain things into focus at the cost of others. The authors argue that this imagery should not only encourage analytic reflexivity (“a more optometric institutionalism”) but also draw attention to the use of such lenses in everyday life, as an underexplored but critical phenomenon for institutional theory and research (“an institutionalist optometry”).

The purpose of this study is to discuss the significance of “contextual factors” on the talent development of underserved populations. Understanding the “context” and background of an individual provides greater insight into their life experiences (Paik, 2013). Race, class and gender, in particular, play a role in one’s life, providing both barriers and opportunities.

To examine contextual and other factors, in-depth biographical case studies were systematically studied across 10 diverse notable artists and scientists. Over 85 autobiographies, biographies and other sources were carefully content-analyzed for commonalities and differences in artists’ and scientists’ lives.

Because of their ascribed statuses (e.g. race, class, gender), these individuals had to navigate their unique school and life circumstances. Within their sociocultural contexts, however, key relationships (e.g. parents, teachers, mentors and peers) helped mitigate the challenges. All artists and scientists had a “village” – key stakeholders who invested in them at every stage of their talent development.

Parents, teachers, mentors and peers are not only critical, but they are lifelines for talent development. Key implications discuss the role of contextual factors and support networks for aspiring diverse artists and scientists.

The theoretical framework for this study is based on the productive giftedness model (PGM) (Paik, 2013, 2015). PGM includes 10 key psychosocial and environmental factors and how they influence “productive giftedness” (e.g. achievements, accomplishments, leadership). Within the model, both “alterable” and “contextual factors” provide access to different opportunities, support and resources. The model is considered generalizable and applicable for diverse populations.

The authors set out to study institutional work under complexity building on the struggle for legitimacy of the Lesbian, Gay, Bisexual, and Transgender (LGBT) community in Israel as their case study. The authors took a discursive approach and were interested in what actors claim they do. The findings suggest that actors manipulate the intentions and outcomes of their acts, thereby claiming for actorhood or negating it. These differential constructions are not random but echo the norms of the discursive spaces within which they are presented and interact with other actors’ work. Overall, the authors argue that actorhood is not a pre-condition for institutional work, nor is it its outcome, but rather an integral part thereof.

Over the last years, and under the umbrella of the “sharing economy,” various new social practices and novel business models have been established worldwide. Such practices and models are perceived both as opportunity and challenge for existing (urban) public governance regimes. It is in this sense that the sharing economy has become a contested issue and regularly provokes bold governance responses. However, local governing authorities first need to interpret, negotiate, and establish what exactly is “at issue” in order to (re-)act adequately. While such “politics of signification” are well-studied, for instance, in social movements and public media discourse, research on the concerted framing activities of public administrations as well as on the strategic work that sets the stage for public policy-making is relatively sparse – and entirely lacking for the context of the sharing economy. In this chapter, the authors look behind the scenes of the policy-making in the City of Vienna, Austria. The empirical findings unearth six distinct mechanisms –“delimiting,” “negotiating,” “detailing,” “linking,” “justifying,” and “situating” – that are strategically applied to shape the “Viennese way” of governing the sharing economy. This research develops an in-depth understanding of what the authors conceptually dub “strategic issue work”: the manifold efforts that lead to, and underlie, in this case, the policy-making of a local government when it tries to come to terms with the governance challenges of the sharing economy.

The purpose of this study is to understand the efforts of key social actors in influencing the reform of Iranian public universities budgeting system, from incremental to performance-based budgeting (PBB), the tensions that arose as competing efforts of institutional change were undertaken, and ultimately the impact of these efforts on the extent to which the Iranian government transitioned to a system of PBB in public universities.

Data comprises of semi-structured interviews with managers and experts involved in the budget setting process and an analysis of budgetary policy documents, reports and archival material such as legislation. An institutional work lens is employed to interpret the findings.

While actors advocating the change were engaged in institutional work directed at disrupting the old budgetary rules by disassociating the rules moral foundations and creating new budgetary rules (through new legislation), universities undertook subtle resistance by engaging in extended evaluation of the new proposed PBB rules thereby maintaining the old budgetary rules. The reforms undertaken to introduce PBB in Iranian universities achieved minimal success whereby incremental budgeting continued to constitute by far a larger percentage of the budget allocation formula for university budgets. This finding illustrates change and continuity in university budgetary systems resulting from institutional work of actors competing to control the basis of resource allocation under the proposed PBB system by proposing contradicting models.

The findings highlight the importance of understanding the interplay of institutional work undertaken by competing social actors as they seek to advance their goals in shaping budgetary reforms in the public-sector. Such an understanding may inform policy makers who intend to introduce major reforms in public-sector budgeting approaches.

Unlike prior studies that largely focused on how organization-level budgeting practices responded to changes in public budgeting rules (i.e. at the site of implementation of the rules), this paper highlights how strategies of change and resistance are played out at the site of setting budgetary norms.

The purpose of this paper is to review extant accounting research combining institutional and critical theories to examine whether the paradigmatic tensions associated with such research can be alleviated whilst engendering politically engaged scholarship aimed at facilitating processes of emancipation in organisational fields.

The paper provides a review of relevant accounting research and offers recommendations for how to combine institutional and critical research approaches in a paradigmatically consistent way.

Extant accounting research combining institutional and critical theories has not dealt effectively with the partly inter-related problems of ontological drift (i.e. misalignment of ontological assumptions and epistemological commitments) and the conflation of notions of agency and structure. If such problems remain unaddressed institutional research aimed at generating politically engaged scholarship and human emancipation is unlikely to progress in a paradigmatically consistent direction. Recommendations for how to address these issues, grounded in recent advances in critical realism, are elaborated upon. This results in a contingent view of the ontological possibilities of emancipation in organisational fields as well as the epistemological premises that need to be filled to engender processes of emancipation.

The paper reviews an emerging body of research seeking to radicalise institutional accounting research and enhance its contributions to democratic debate in organisations and society. It also outlines how some pertinent paradigmatic tensions associated with such research may be addressed.

The increased use of the Internet has suggested that there may be many advantages to both suppliers and consumers in using e‐commerce in a Web‐based environment. However, numerous concerns and disadvantages have also been expressed, mainly in the academic literature. The importance placed on these disadvantages by suppliers has not yet been studied. This study determines whether or not the advantages and disadvantages of e‐commerce revealed in the literature are deemed to be important by sample firms. This enables conclusions to be drawn about the level of insight these firms have into the technology, and their preparedness for the implementation of e‐commerce functions. This study provides evidence to suggest that there is no significant difference between the advantages of e‐commerce perceived by the responding suppliers and those presented in the literature, but that there is a significant variation with respect to the perceived disadvantages.

The core goal of the “micro-foundational” agenda appears to be less an institutionalism founded in the micro, or reduced to the micro, and more some form of integrative institutionalism: that is, an institutionalism that does justice to the perpetual, co-constitutive interplay of local activities (the micro) and trans-local patterns (the macro). In this chapter, thus, the authors argue for a conscious, explicit embrace of integrative institutionalism; and of the broader agenda that this terminology opens up. Based on this overdue rewording the authors highlight additional problems and possibilities – providing a constructive reformulation and elaboration of the “micro-foundational” agenda as it currently stands.