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"This book highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries"--

Neste paper procuramos debater alguns dos problemas que afetam a pesquisa positivista em contabilidade, e como a adoção da teoria organizacional baseada em métodos qualitativos pode frutiferamente contribuir para o avanço da pesquisa nesta área. Para este fim nos baseamos em pesquisas que conduzimos em hospitais públicos Portugueses para discutir como a incorporação de questões de poder, empreendedorismo institucional, hibridização, lógicas institucionais e trabalho institucional em trabalhos de contabilidade incentivam explicações mais profundas da prática contábil.

This paper examines why a Portuguese telecommunications company - Marconi - adopted activity-based costing (ABC). The focus lies in new institutional sociology (NIS), particularly the institutional change model of Dillard et al. (Accounting, Auditing and Accountability Journal, 17(4), pp. 506-542, 2004), supplemented by theoretical triangulation involving economic, labour process and actor network theories to enrich observations and extend theory. Why Marconi adopted ABC lay in a complex, interrelated chain of institutions, including the parent company, management consultants, national and European Union regulators, financial markets and consumer associations during market liberalization. ABC was a means and symbol of improved competitiveness and efficiency but its diffusion and adoption also involved mimetic, coercive and normative factors. In regulated environments external legitimacy and efficiency were intertwined and demonstrating efficiency using accounting symbols is problematic. The results confirm criticisms of early NIS research for dichotomizing economic and institutional pressures, assuming private organizations are exempt from institutional pressures and neglecting internal organizational dynamics. The Dillard et al. model accommodated many features of institutionalization but needed extension to incorporate the public interest, the role of boundary spanners across social levels and how intra-organizational factors and properties of the technology derived following translation and praxis play a part.

This paper seeks to analyze how and why divergent institutional changes occurred in a government agency. While there is evidence of research on the concept of collective action and involvement in the literature on institutional entrepreneurship, the focus has been at the macro and field levels, with scarce attention being given to the topic at the micro and organizational levels. This study addresses this gap in the literature, drawing on the institutional entrepreneurship process model of Battilana, Leca, and Boxenbaum (The Academy of Management Annals), in combination with literature on collective action. The methodology involved a longitudinal case study, in which data were collected through extensive interviews and documentation analysis. Based on findings showing that the divergence change process could not be achieved without the support of organizational collective involvement, a refined version of the Battilana et al. entrepreneurial model is proposed. Doi: 10.28991/ESJ-2023-07-02-017 Full Text: PDF

This study investigates the role of emotional attachment to competing institutional logics on women's uptake of cervical cancer screening in Mozambique. Through a qualitative study conducted in Xai-Xai, Southern Mozambique, we identify 2 concurrent logics in the context of screening: preservation logic, influenced by social-cultural norms, and the prevention logic, centered around screening. Women, affected by emotions such as shame, fear, and marital subordination, often become attached to the preservation logic, which influences their values and contradicts acceptance of screening. However, some women with marital autonomy may reflect on both logics and gradually detach themselves from the preservation norms and show their intention to adopt life-saving behavior by accepting screening. It is through their emotions that women show their attachment to and detachment from competing logics, reinforcing traditional norms on the one hand, or giving them the means to adopt preventive measures on the other. The study indicates that cultural expectations, shame and the desire to preserve intimacy tie women to the logic of preservation and have a negative impact on participation in cervical cancer screening. Consequently, to improve screening uptake in Mozambique, the authorities need to adapt screening to socio-cultural and emotional factors, empower women, and effectively engage communities.

The purpose of this article is to discuss the idea that governments should not take policy measures for the development and growth of National Health System (NHS) without taking into account their financial sustainability. This article is based on a review of existing theories, documents and statistics. ; info:eu-repo/semantics/publishedVersion

Background: Norway has one of the best health systems in the world. However, it has a low birth rate, which decreased by 21.2% between 2009 and 2018, and one of the highest rates of infertility prevalence. The aim of this study is to understand how Norwegian doctors perceive female infertility diseases, namely those that are more difficult to diagnose and to treat, and that are more common in their practice. Method: Descriptive qualitative study was conducted with gynecologists and general practitioners. The sample resulted from the establishment of five criteria and on the doctors' acceptance to participate in this study. Our sample comprised thirteen highly qualified and experienced doctors. Qualitative content analysis was the method chosen to analyze the collected data. Results: Clinical diseases (polycystic ovary syndrome, endometriosis and vulvodynia) and consequences of these diseases were the pinpointed themes. These led to a set of sub-themes: the main symptoms and the treatment of the diseases, from the perspective of both women and doctors (stigmatization, disturbances in women's daily life, diagnostic delay, and governmental support). Conclusions: The three most relevant disorders mentioned were polycystic ovary syndrome, endometriosis and vulvodynia. These diseases cause several impacts on the lives of women, because they feel stigmatized and limited in their daily life and sexuality, and the diagnosis of these diseases takes too much time. Governments should better redistribute the financing of women's health and allocate resources to specialized centers.