Children Without Bruised Knees: Responding to Material and Ideational (Mis)alignments
研究管理者如何评估新制度要求的物质与观念方面，并平衡两者以制定战略响应，发现物质与观念的一致程度影响他们对遵从后果的判断和可选响应范围。
Institutional theorists have predominantly focused on the symbolic and cognitive side of institutions. So far, the role of materiality has been largely overlooked in institutional studies. Material aspects of organizing can nevertheless critically shape actors’ responses to institutional pressures, not least because material and ideational aspects are often intermingled. In this paper, we extend Oliver’s (1991) conceptual framework of strategic responses. We show how managers assess and compare the material and ideational aspects of new institutional requirements with their existing material and ideational situation and balance both aspects in their strategic responses. We find that the degree of (mis)alignment subsequently shaped their evaluation of the consequences of (non)conformity and the breadth of responses available to them. In fact, we find that the nature of institutional requirements – material versus ideational – actually restricts the range of strategic response options.