Standardization Cycles: A Process Perspective on the Formation and Diffusion of Transnational Standards
通过比较Windows桌面软件和国际会计准则两个案例，研究跨国标准如何成功跨越国家和组织边界，发现递归循环的核心是输入合法性与输出合法性的相互作用。
Standards are receiving increasing attention, especially at the transnational level where standardization aims at coherence and social ordering beyond the nation-state. However, many attempts to bring about uniformity via formalized standards fail. To understand better how such rules successfully span national and organizational boundaries over time, we compare two cases of standardization in international business. Both Windows desktop software and International Accounting Standards demonstrate the need for a process perspective to understand and explain social ordering through standards. Long-lasting standardization processes require conceptualizing how different sequences of transnational standardization relate to each other. We find that at the core of such recursive cycles is the interplay of input and output legitimacy.