Management Controls that Anchor other Organizational Practices
提出实践层级理论，认为组织中的锚定实践通过定义关键社会关系来结构其他实践，基于对一家零售银行的纵向田野研究。
Abstract How do management control practices structure other organizational practices? This paper proposes a theory of practice hierarchies. The key idea is that organizations possess constitutive rules that define their character. They are enacted by the practices at the top of the hierarchy. These “anchor practices” contain objectives and established ways of doing things that control, or structure, subsidiary practices. They do so by defining key social relationships in the organization, often ones that are antagonistic. The paper uses illustrations from a longitudinal field study of a retail bank and draws on insights from cultural sociology.