期刊文献+

制度化:内涵、类型学、生成机制与评价 被引量:68

Institutionalization: Connotation, Mold, Formation Mechanism and Evaluation
原文传递
导出
摘要 制度化概念充满歧义,不同学者与学派的理解视角、层次、"时态"、"语态"和侧重各有不同。尽管如此,制度化仍然具备一些普适性的意涵,它体现的是从规则到行为等一系列社会范畴、现象实现规范化、常态化、通约化的过程,具有约束性、持续性和扩散性等内容指向。根据制度的三大基础要素在"秩序基础"以及"系列指标"维度上的区别,可将制度化划分为规制型制度化、契约型制度化和建构型制度化等三种类型。好的制度化是规训功能的提供者,是持续性和扩散性的保障者,是稳定性的生产者,而不当的制度化会异化为"仪式化",或者导致"脱耦"现象,使制度化提供的稳定性成为一种间断平衡。 The conception of institutionalization was variously understood by different scholars and schools in different dimensions as follows: perspective, hierarchy, "tense", "voice" and emphasis. Though the definition of institutionalization is skimble-scamble, it should have some general implications. Institutionalization should describe a process that category and phenomenon from rules to behavior in society was standardized, continuous and commensurable, and have three dimensions: constraints, sustainability and diffusivity. According to the distinction on the order foundation and index of the three basic elements of institution, there can be three molds of institutionalization: regulative, contractive, and constructive. Good institutionalization is the provider of regulation and the indemnitor of continuity and diffusivity. Because of the structural deficiency and primordial deficiency, misconducted institutionalization will result in its alienation--ritualization and decoupling (which makes the stability of institutionalization punctuated equilibrium).
出处 《学术月刊》 CSSCI 北大核心 2015年第3期109-117,共9页 Academic Monthly
基金 国家社会科学基金重大招标项目"地方政府社会管理创新的制度化研究"(13&ZD040)的阶段性成果
关键词 制度化 内涵 类型 生成机制 评价 institutionalization, connotation, mold, formation mechanism, evaluation
作者简介 郁建兴,浙江大学公共管理学院教授(浙江杭州310058); 秦上人,浙江大学公共管理学院博士研究生(浙江杭州310058)o
  • 相关文献

参考文献3

二级参考文献24

  • 1赵莹.管理会计变化的制度研究及其理论应用[J].北京工商大学学报(社会科学版),2005,20(2):57-64. 被引量:8
  • 2冯巧根.管理会计变迁的制度经济学分析[J].财经理论与实践,2006,27(3):79-84. 被引量:11
  • 3张琳等.《二十一世纪中国管理会计高等教育改革设想》,《中国会计学会高等工科院校分会2006年年会论文集》,2006年.
  • 4Scapens.Nevermind the gap:towards an institutional perspective on management accounting practice.Management Accounting Research. 1994.
  • 5CIMA. Research update- The Newsletter of the CIMA Research Foundation. 1998.
  • 6Burns & Scapens.Conceptualizing management accounting change:an institutional framework.Management Accounting Research. 2000.
  • 7Kasurinen.InflunceofimplementationprocessonmanagementaccountingchangeinahierarchicalcorporationEuropeanAccountingReview. 2001.
  • 8Soin, Seal & Cullen. ABC and organizational change: an institutional perspective. Management Accounting Research. 2002.
  • 9Baxter & Chua. Alternative management accounting research-whence and whither. Accounting Organizations and Society. 2006.
  • 10Scapens. Understanding Management Accounting Practices:A Personal Journey. British Accounting Review.2006.

共引文献19

同被引文献998

引证文献68

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部