Transition economies, such as the countries in Southeast Europe, face an expeditious institutional transition from a centrally planned to a market economy. The state withdraws from its monitoring function, which results in institutional voids that affect the economy in general and small and...

This paper studies the process by which a change in the institutional logic of an organisational field diffuses through the management control system of a firm. The theoretical framework proposed by Hasselbladh and Kallinikos (2000) enables us to describe the institutionalisation process of...