Presentation

Presentation

1. Institutional reality

   • the maintenance of instituional facts
     • Institutional Facts
       • Collective intentionality
       • Status function declarations
         • Status function declarations
           • These stones (X)
           • Its function is a boundary (Y)
           • In the relationships among interested parties (C)
       • Collective acceptance
   • Functions serve a purpose
   • Do not need to be rewarded upon objects
   • All institutional reality created by status function declaration is objective

2. Research method

   • Case study evidence from
     • Germany
     • Switzerland
     • the UK
   • Fair value determination practice
     • Pharmaceutical
     • Electricity utility
     • Telecom
     • General Industrial