Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/103664 
Erscheinungsjahr: 
2008
Quellenangabe: 
[Journal:] BuR - Business Research [ISSN:] 1866-8658 [Volume:] 1 [Issue:] 1 [Publisher:] VHB - Verband der Hochschullehrer für Betriebswirtschaft, German Academic Association of Business Research [Place:] Göttingen [Year:] 2008 [Pages:] 78-92
Verlag: 
VHB - Verband der Hochschullehrer für Betriebswirtschaft, German Academic Association of Business Research, Göttingen
Zusammenfassung: 
How do evaluative practices become natural and ubiquitous in an organization? In this paper we integrate findings from previous empirical work on the adoption of evaluative practices in organizations with insights from institutional theory and social psychology research for advancing the understanding of possible states of evaluative practices within organizations and the processes through which organizations become permeated by evaluative practices. Our conceptual model suggests that once evaluative practices have gained a foothold in an organization, they tend to be applied to an increasing number of organizational problems and become taken for granted.
Schlagwörter: 
evaluative practices
audits
managerial accounting
institutional theory
organizations
diffusion
institutionalization
social psychology
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