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This opinion piece outlines the actions taken by the New Zealand government and tourism sectors in response to Covid-19 and to explore the potential lessons for resilience building in tourism for other destinations.

The analysis integrates descriptions of the Covid-19 outbreak and tourism-related policy responses in New Zealand, taken from prominent medical, governmental and journalistic accounts.

The resilience of the economy and domestic tourism was a major New Zealand policy priority, but this was seen by the Ardern administration as best achieved by first ensuring the health and well-being of the populace, as quickly and comprehensively as possible. This, in turn, required proactive, nationally coordinated measures designed to minimize the spread of Covid-19 including: lockdowns, preventive social-distancing and mask mandates, a four-level graduated strategy for ensuring national Covid-19 recovery (which later morphed into the “traffic light” system) and closely following the medical and epidemiological advice of experts in the related academic sciences. As a result of these, the negative impact on health, the overall economy and the tourism sector was substantially minimized, when compared with many other similar nations during the 2020–2022 period.

The New Zealand experience holds important lessons for preserving and rebuilding the hospitality and tourism industry in the aftermath of Covid-19, and during future similar pandemics.

The social sciences and institutional theory have seen the proliferation of the term actor and the profusion of its meanings. Despite the importance and ubiquity of actor in institutional theory, the term is largely taken-for-granted, which has stunted the development of institutional theories of actors. The authors aspire to spur theorization of actor in institutional theory in the hope of carving out institutional theories of actor in the collective research agenda. The authors first contextualize their interest in actor in institutional theory and discuss the intellectual context within which the authors put this agenda forward. The authors briefly sketch out the main themes that would provide fruitful areas of inquiry in this new agenda and bring together a variety of strands in institutional theory with a clear focus on the relationship between institutions and actors. The authors conclude by discussing the contributions included in the volume.

Ongoing discussions of the paradox of embedded agency may benefit from considering embedded agency from the perspective of the actors themselves. Drawing upon opinions of school principals who are encouraged to take initiative in their spheres of authority and yet still are subject to centralized performance assessments, the author redefines embedded agency as a matter of orientation. Secondly, the author presents a new typology for the notion of embedded agency and the way it is practiced in daily life. Finally, the author considers the tension that is inherent to the modern workplace, which is agentic and yet highly structured. From the perspective of school principals, the author shows how the professional role identity of mid-level managers is scripted and thus dictates the domains in which they can present a sense of agency.

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.

As institutional theory increasingly looks to the micro-level for explanations of macro-level institutional processes, institutional scholars need to pay closer attention to the role of emotions in invigorating institutional processes. I argue that attending to emotions is most likely to enrich institutional analysis, if scholars take inspiration from theories that conceptualize emotions as relational and inter-subjective, rather than intra-personal, because the former would be more compatible with institutional theory’s relational roots. I review such promising theories that include symbolic interactionism, psychoanalytic and psychodynamic perspectives, moral psychology, and social movements. I conclude by outlining several possible research questions that might be inspired by attending to the role of emotions in institutional processes. I argue that such research can enrich the understanding of embedded agency, power, and the use of theorization by institutional change agents, as well as introduce a hereto neglected affective facet into the study of institutional logics.

Borrowing from practice theory to enhance institutional theory has much potential. It may help institutional scholars reconnect with its constructivist, processual origins. Yet previous attempts of borrowing across paradigmatic boundaries – both in organization studies and in institutional theory – teach us that borrowing is not a straightforward adoption. Instead, theories that cross known paradigmatic boundaries go through a process of translation, and may well get lost in the way. In this paper, the author focuses on methodology and points to impediments to the fruitful adoption of a practice-driven approach to institutionalization, and offers ways to overcome them. In particular, the author points to the need to change the focus from process as an outcome to the inner life of the process; capturing action in vivo and in situ; and finding ways to focus on practice yet not lose connection to its institutional context and implications.

This paper aims to extend the literature by examining the need for International Financial Reporting Standards (IFRS) for Sri Lankan small and medium entities (SMEs) and investigating the institutional pressures that drove the adoption of the IFRS for SMEs in a developing country, Sri Lanka.

The theoretical framework adopted in this study draws on insights from new institutional sociology theory. An interview-based qualitative research was conducted with accountants and owners of SMEs, representatives from government agencies and the accounting standards-setting authority of Sri Lanka.

The emphasis on the need for international accounting standards for SMEs due to international structures and activities is not a priority for Sri Lankan SMEs. Sri Lankan SME owners do not receive requests to provide internationally comparable financial statements from their trade partners and international activities such as foreign exports, borrowings and ownerships are irrelevant business activities for them. Hence, findings reveal that the decision to adopt the IFRS for SMEs was in response to institutional pressures rather than alleged benefits of internationally comparable financial information. It appears from the results that the influence of local users’ needs and the government interference on the development of accounting standards does not exist in Sri Lanka.

The research is limited to a single country. The data were collected from SMEs in Sri Lanka, as intended by the research boundary.[AQ1] The study has implications for policy makers, and standard setters charged with developing and implementing an appropriate financial reporting framework for SMEs.

The extant literature on IFRS for SMEs is sparse and mostly conducted through questionnaire surveys with a single user group of SME financial information.

The purpose of this paper is to critically review and explore how organizations knowledgeably respond to unfavorable institutional environments that exert institutional pressures and thereby limit their decision-making and eventually their actual behavior.

Based on a thorough structuration and analysis of the literature in management and related fields, the authors present a comprehensive synthesis of organizational knowledgeable responses to institutional pressures.

Based on the review, the authors categorize organizational knowledgeable responses into three major types – passively responding to avoid non-conformity, reactively mitigating institutional pressures and proactively developing institutional environments toward less interfering setups.

The authors discuss the enabling conditions for the categorized organizational knowledgeable responses as well as limitations to their application. They identify research gaps and formulate research questions to offer promising avenues for future work. The authors expect this detailed synthesis to lay the framework for investigating how the knowledge-based view of the organization influences its knowledgeable response to institutional pressure.

The authors elaborate on distinct passive, reactive and proactive strategies, which firms can apply to cope with institutional pressures. The contribution of this study will be of relevance to practitioners managing organizations in the face of unfavorable institutional setups, as well as to policymakers engaged in the development of institutions and interacting with affected organizations.

This study provides a valuable overview on developments in institutional theory, particularly on contributions to the “nascent literature” that examines heterogeneous organizational knowledgeable responses to institutional pressures.

This paper aims to examine the influence of academics who are members of the profession on academic institutions.

An analytic autoethnography of the influence of accounting academics who are members of the profession on South African universities, supported by publicly available information, such as policy and other documents, web sites, and published material; documentation the authors are able to gather as participants; and formal and informal interviews the authors conduct with academic managers.

The paper finds that profession-identifying academics create and maintain rules and structures within academe, rules and structures that suit the profession. Managers who are members of the profession identify more closely with the profession than with their university. The analysis reveals the mechanics of this influence, as well as the consequences.

The paper contributes to theory by synthesizing the creation of profession-inspired institutions framework and the maintenance of an institutions framework into a single framework. It also applies the theory by providing an example of a profession creating and maintaining institutionalization in an adjacent institution. The findings have implications for academia in cases where academic staff members are members of professional bodies, such as engineering and law faculties. The insights highlighted here may also be of interest to Australasian, UK and US accounting academics, because the literature contains evidence of pressures from professional bodies there.