86 where does the model theory or framework sit in the structure versus agency

86 where does the model theory or framework sit in

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86 where does the model, theory or framework sit in the structure versus agency debate? In addition, it should be suitable to supplement or be integrated with MS and be applied to qualitative case study research. The review of the public policy models in Chapter 3 has concluded that traditional forms of new institutionalism are much better in explaining continuity rather than change and that change is predominantly explained by exogenous factors, such as coercive, normative and mimetic forces (Schmidt 2010). An alternative perspective has been offered by a group of authors who argue that a fourth form of new institutionalism labelled discursive institutionalism (DI) offers a better theoretical framework to explain change. Section 4.2 presents and discusses DI as a candidate for supplementing MS. Section 4.3 reviews prior studies that have combined the use of MS and DI. Neither MS nor DI offer a clear concept of collective acto rs. This thesis uses Haas’ concept of the epistemic community to address this gap. The concept is discussed in section 4.5, followed by a brief literature review of studies that have applied the concept in an accounting context. Section 4.6 presents the framework that is developed to investigate the GAAP/GFS harmonisation agenda setting project as a result of the review of literature and public policy models, theories and frameworks. The chapter concludes with a summary in section 4.7. 4.2 DISCURSIVE INSTITUTIONALISM TO SUPPLEMENT MULTIPLE STREAMS? The term DI was initially coined by Campbell and Pedersen (2001). However, the main author associated with it is Schmidt (2002, 2008, 2010, 2011a, b; Schmidt and Radaelli
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87 2004), who developed its initial idea further and provided a structured theoretical definition and context for it: “Discursive institutionalism, in sum, is an analytical framework concerned with the substantive content of ideas and the interactive process of discourse in an institutional cont ext” (Schmidt 2011, p. 121) DI defines institutions as dynamic and endogenous and focuses on the power of ideas and persuasion to explain change (Schmidt 2010, p. 2). I deas are “developed and conveyed by ‘sentient’ agents” wh o act to alter (or maintain) institutions using discourse to persuade others using a ‘logic of explanation’ (Schmidt 2011b, p. 107). DI can be broken down into three broad elements: ideas; discourse; and sentient agents. DI identifies a substantive dimension of ideas and discourse, in which normative and cognitive content of ideas are considered. DI builds on Campbell’s (1998) typology of ideas, which he developed to show how HI can be incorporated into an ideational approach 27 . This approach that has been adopted by a number of DI researchers, including Buitelaar Lagendijk and Jacobs (2007), Buitelaar and De Kam (2011), Campbell (2002) and Schmidt (2006). Campbell argues that normative “ideas and institutions limit the potential range of policy solutions” (Campbell 1998, p. 378), however, in contrast to traditional HI theories, he argues that such limitations are not norm based, but are based on the routines, habits or cultures that are taken for granted.
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  • Fall '13
  • Government, The Land, International Financial Reporting Standards, Financial Accounting Standards Board, Australian Accounting Standards Board, Snow

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