In the present text, an institution is understood to be an (observable) pattern of collective action, justified by a corresponding social norm. By this definition, an institution emerges slowly, although it may be helped or hindered by various specific acts. From this perspective, an...

Purpose – Although it is commonly assumed that comparative studies are the best way to proceed in constructing theories of organizing, the practical fulfillment of this postulate has always been problematic. For example, anthropologists should have given organization theorists a clue long ago:...

Purpose – The purpose of this paper is to understand the persistent ambiguity of socialization practices in US and Swedish organizations, which promote a mature work identity while infantilizing their employees. Design/methodology/approach – Application of the insights from modernist...

Purpose – The purpose of this paper is to question the common conviction that responsibility is the major factor influencing performance. Design/methodology/approach – The paper takes the form of a comparison of two recent cases of ecological catastrophes. Findings – In emergency...

Purpose – The purpose of this paper is to illustrate the complexity of accounting for the city, on a specific example of an urban project in Rome. Design/methodology/approach – The paper is based on a study consisting of various accounts of the project, including a photo reportage done by...

Purpose – This paper aims to explore accounting across time and space via novels. Design/methodology/approach – The paper uses distant readings. Findings – The paper reveals peculiarities and commonalities of the work of Certified Public Accountants 70 years ago and now. Originality/value...

Purpose – The purpose of this paper is to analyze common emplotments of interpretations of the financial crisis of 2007‐2010. Design/methodology/approach – The paper presents a text analysis. Findings – The paper finds that the same “strong plots” are commonly used to explain...