How lean became institutionalized in the Swedish manufacturing industry context: The role of institutional work, motivational drivers and societal factors

Abstract

This paper contributes to the literature that examines how a management accounting concept has become institutionalized by supply-side actors performing different types of institutional work. In doing so, we deepen the understanding of the later phases of diffusion, how a management concept despite becoming unfashionable can turn into an institution. In particular, we examine how lean has been institutionalized in the Swedish manufacturing industry context and what critical events, circumstances and motivational drivers have influenced the process. To theorise this development, institutional work has been applied to categorize the human agency involved in activities leading to its institutionalization. We extend extant research on this topic by examining how a global management accounting concept is received and adapted into a specific national setting and context and how actors involved affect this process. By considering broader societal factors and the motivational drivers of the actors involved, this study also explains the institutionalization process over time. Lastly, we discuss implications from our analysis for future research on management accounting concepts and institutional work.