Teses / dissertações sobre o tema "Institutional logic perspective"

This thesis deepens our understanding of the institutional and organisational changes, which are taking place in the scientific and cultural public sector organisations, regarding their efforts to adopt performance management practices in the broader climate of increasing external demands of accountability and transparency. Using institutional theory as the main theoretical lens and an inductive approach, data is collected and analysed from an in-depth case study spanning four years in one scientific and cultural organisation and from a survey of the field such organisations are embedded in. At the field level, scientific and cultural organisations are embedded in multiple institutional logics (e.g. professional, governance/performance, managerial). Findings reveal the micro processes and dynamics of management accounting and institutional changes and how the power shift both results from and propel such changes. Apart from the emphasis on institutional multiplicity as key to understanding the change process, attention is paid to how institutional entrepreneurs use visual framing with accounting inscriptions to promote changes, how emotional factors and the role of specialist work groups contribute to institutional change. Thus, the thesis, as a whole, provides practical insights into this special type of organisations and their performance management practices. Theoretical contributions are made towards the micro foundations of institutional theory and interpretive accounting research with visual and emotional elements. Implications for practitioner and policy making are also explored.

In recent years, institutional theorists have been increasingly interested in institutional change, seeking to understand the contextual factors and agents responsible for alterations to existing institutional arrangements. Institutional theory’s historical focus on isomorphism has made it challenging to account for actors’ motivations to pursue change projects. It is generally believed, though, that agents are mobilized through exposure to multiple institutional logics. Recently, scholars have begun to recognize that competition among multiple logics may not quickly produce a ‘winning logic’; rather, such logics may co-exist for prolonged periods in a context of ‘institutional complexity’. The turn toward institutional complexity reveals that preoccupation with the ‘paradox of embedded agency’ has left the development of change projects themselves under-theorized: What happens when organizational actors must interpret puzzling institutional contexts and generate alternatives? In seeking to understand organizational actors’ efforts to cope with conflicting logics in a context of scientific uncertainty, this study aligns with this growing interest in institutional complexity. Drawing on concepts from sensemaking theory, this research illuminates how actors with divergent interests, enacting their organizational roles, cope with competing logics and interact around a change project that emerges as a result of their efforts at coping. It thus contributes to institutionalist understandings of institutional complexity and change and adds to an emerging body of research linking institutional theory and sensemaking. The empirical setting for this single-case study is the ‘sustainable seafood’ discourse that began in the early 1990s when the cod collapsed off North America’s eastern seaboard. Prolonged scientific uncertainty regarding the collapse made generation of preferred alternatives problematic; this resulted in lengthy sensemaking efforts by multiple stakeholder groups, drawing on different institutional logics to produce divergent and competing interpretations and action scripts. Tracing the evolution of this discourse through documents, observations, and interviews empirically reveals processes of interrelated sensemaking, and further, exposes sensegivers as bricoleurs who use institutional elements creatively to affect the sensemaking of others.

Sustainability is a global issue, whilst the extant sustainability research is largely inclined towards the global north. China as one of most prominent emerging countries, itsimportance in sustainability research has been emphasized by many scholars. As one small step towards fulfilling the quest, this research explores how Chinese universitystudents perceive sustainability as a concept and sustainability related issues. The qualitative research method is being adopted in this research, to complement the few quantitative research done in China. In order to enable comparison and further analysis between respondents, also to simplify the societal structure complex, students’ perceptionon individual, organizational, national and international level are explored. Being inspiredby an ongoing project in Finland, one extra topic regarding the bottom-up approach insustainability initiatives is further included in the research. Research findings indicates: 1) student’s perception on sustainability as a concept is biased towards environmental aspect, with moderate awareness on economic and social sustainability; 2) The awareness regarding sustainability in higher education is found to be low among students, while they all perceive the sustainability performances of universities as good; 3) Students are largely skeptical about corporation’s sustainability performances,while they all hold high expectations for corporation’s role in improving sustainability performances of the society at large; 4) An universal optimistic stance is being observed among students, perceiving the sustainability performances of China as a country is good. Likewise, a univocal endorsement for China to help undeveloped countries to improve their sustainability performances, is being identified; 5) The awareness of achievements that have been made worldwide is low among students, with the most known one as the Paris Agreement, while very few only briefly heard of the SDGs. 6) Majority students perceivethe bottom-up approach should be considered in China, to work as complement of the traditional dominating top-down approach.The institutional logic perspective is chosen as the theoretical framework to understand why students perceive sustainability and related issues the way they do. It has been presented to account for both homogeneity and heterogeneity observed in research findings, with the formal caused by domination of the state logic, and the latter caused by the competition between the market logic, the community logic and the dominating statelogic. These findings advanced our understanding in this field, and could be deemed as contributions of this research.

University Knowledge Commercialisation‘ (UKC) has come to be seen as a stimulant for developing economic performance. Regardless of the increasing body of literature in the UKC, it is revealed to be undertheorized, whilst existing theories are the result of inductive theorizing based on successful KC stories within the western context. Moreover, the literature provides modest practical directions and pay insufficient attention to the role of mechanisms, such as power, mimetic isomorphism, and intermediation, in bridging differences in institutional logics between actors. These gaps inspired the study aim, which is to explore the implication of such mechanisms in bridging differences in logics within UKC institutionally emerging context, Oman. Through a qualitative, multiple case-study approach, data was collected from four contract research projects through semi-structured interviews. The first three interviews served as a pilot study, the results of which were then used to formulate the second stage which was interviews with participants from academia, industry, and government. This approach improves the internal validity of the research, and provides a rich picture of the Omani UKC emerging institutional environment. The findings suggest that the influences of power, mimetic isomorphism, and intermediation have significantly shaped bridging, though not always positively, in logics in the Omani UKC context. The findings show that adverse influences in this process included: asymmetric power relationships, mimetic isomorphism‘s simplistic view of logics convergence and negligence of institutional fragmentation, and insufficient intermediation activities. The novelty of introducing the concept of power adds a new theoretical dimension into the UKC and ILP theories. Additionally, the novelty of using case of Oman as an empirical study added new contribution into the field. In addition, this study contributes to a better understanding of the Omani policy actions with regard to shift to an effective UKC approach.

This study seeks to examine the institutional logics and processual dynamics behind the emergence of sustainability reporting (hereafter SR) in Pakistan. It investigates both the emergence of the SR field, as well as logics and processes of the initiation and implementation of SR in eight organisations. This study utilises the institutional logics perspective (Thornton, Ocasio and Lounsbury, 2012) as an analytical framework for institutional and organisational analysis. Using this framework, Pakistani society is conceptualised and analysed as an interinstitutional system which provides the basis for understanding the field as well as organisational-level dynamics. The Pakistani SR field is conceptualised as a socially constructed space in which a variety of social actors, embedded in different institutional orders, are involved in the social construction of SR through constellations of subjective meanings and material practices (known as institutional logics). The theoretical perspective argues for the presence of multiple logics in a given field that both constrain and enable organisational and individual rationality for action. In order to explore these dynamics, this study uses an embedded case study design informed by semi-structured interviews and extensive documentary analysis. This study identifies the presence of multiple logics in the Pakistani SR field which are linked with the evolution of institutional orders. This study finds that the dominant orders of family and religion act as social constraints for the emergence of SR in Pakistan which is mainly driven by the combination of market, corporate and professional logics. These logics, which collectively make a business case, are propagated mainly by the leading corporates, professional accounting bodies, non-governmental organisations and consultants. These actors through different events (e.g. award ceremonies, conferences, seminars and workshops) are involved in the institutional work for shaping SR. Organisational analysis finds that the decision to initiate SR and the implementation process is mainly driven by institutional forces that are mediated by organisational dynamics and situational contingencies. A combination of rationales is used by corporate managers of the eight organisations for justifying their reporting decision.

How is organizational hybridity constructed at the micro-level? This overarching question is the starting point of this doctoral research. Studies to date suggested institutional entrepreneurs can combine institutional logics to create hybrid organizations. However, simply designing an organization as a hybrid does not a hybrid organization make. Instead, unsettle times within organizations may well provide an opportunity for organizational members, other than founders and entrepreneurs, to deploy available institutional logics as cultural resources. As a consequence, hybridity is constructed as an ongoing process. Yet, little is known about the logics available to organizational members in such settings, how these logics are deployed or with what outcomes to the organization. In this thesis, I adopt a social constructionist perspective to examine the active role played by organizational members at the micro-level, in constructing organizations as hybrids. Such an approach adds to studies challenging assumptions, within the extant literature, that hybridity is imposed upon organizations, potentially negative and requiring responses or management. In order to do so, I explore a recently established Community Interest Company (CIC) to shed light on how organizational members deploy available logics in relation to organizational form and identity. Overall, my empirical research leads me to: first, refine the idea of institutional logics as cultural resources within organizations; and second, show how organizational members affect organizational hybridity by deploying logics and interacting with other organizational members, leading to different outcomes. In doing so, this research answers calls to analyse the role of the micro-level in hybrid organizational research. Furthermore, it addresses gaps in the institutional logics literature related to how, and to what end, logics are used as cultural resources in organizations, and with what organizational outcomes. On a practical note, this research can potentially support members of hybrid organizations to incorporate and balance multiple institutional and organizational aspects, achieving the positive potential of hybridity.

Underlying institutional forms are normative orders which give meaning to rules, norms, practices and customs. It is only recently that scholars have seriously considered the role of normative orders in institutional dynamics. Two meta-theories of institutionalism offer competing visions of how these normative orders are invoked. The Institutional Logics Perspective calls normative orders “institutional logics” and suggest that they are invoked in a consistent stable fashion. The Pragmatist Institutionalism approach calls normative orders “anchoring concepts” and suggests that they are used in less predictable ways to produce meaning. This study introduces the concept of fidelity to capture the difference between these two approaches and test which approach may offer a more accurate account of how normative orders are invoked in practice. The study uses the case of the USCG response to melting Arctic ice to study this issue by focusing on the two most dominant normative orders of American government. The study relies on interviews conducted with USCG personnel dealing with the agency’s response to melting Artic Ice. The data is then analyzed through a narrative analysis framework. The study finds that normative orders are invoked, in this case, in a manner more closely aligned with Pragmatist Institutionalism. This finding has implications for how administrative judgement is understood especially with respect to public agencies.
Ph. D.

L'objecte d'estudi d’aquesta tesi doctoral són les relacions entre les lògiques institucionals i les decisions i pràctiques de mesurament del rendiment dins el context del sector públic. Es presenta com un compendi de tres estudis o treballs de recerca. El primer estudi revisa la literatura existent sobre la lògica institucional i sobre el mesurament de l'acompliment en el sector públic. El mesurament de l'acompliment el concebem com una presa de decisions, i ens basem en la teoria de la lògica institucional com a font complementària d'explicació de les variacions observades en la implementació de sistemes de mesurament de l'acompliment (performance measurement systems o PMS). A partir dels estudis analitzats, presentem un model que il·lustra les relacions recursives entre la lògica institucional i cadascuna de les fases del procés de decisió en el mesurament de l'acompliment. El segon estudi contrasta, des del punt de vista empíric, la hipòtesi que les lògiques institucionals actuen com a marcs de referència per als actors d'una organització, que influeixen en la manera com els actors perceben les situacions ambigües. Des del context de la psicologia cognitiva, es fa un disseny experimental en el qual “es prioritzen” tres lògiques institucionals. Els resultats de l'experiment proporcionen dades empíriques que avalen la influència de la lògica institucional en la percepció i el judici. El tercer estudi es fonamenta en el segon, ja que analitza la influència de la lògica institucional en la percepció i el judici, en el context de l'ús d'un sistema de mesurament de l'acompliment. Les conclusions no tan sols donen suport a la influència de la lògica institucional en les preferències d'acompliment-ús del sector públic, sinó que també mostren diferents graus de solapament entre la lògica institucional i el seu suport a diferents usos de PMS. En conjunt, aquests tres estudis són un intent d’entendre millor la influència dels marcs cognitius –concretament, de la lògica institucional– en la implementació d’un sistema de mesurament de l’acompliment en el sector públic.
El objeto de estudio de esta tesis doctoral son las relaciones entre las lógicas institucionales y las decisiones y prácticas de medición del rendimiento en el contexto del sector público. Se presenta como un compendio de tres estudios o trabajos de investigación. El primer estudio revisa la literatura existente sobre la lógica institucional y sobre la medición del desempeño en el sector público. Concebimos la medición del desempeño como una toma de decisiones y nos basamos en la teoría de la lógica institucional como fuente complementaria de explicación de las variaciones observadas en la implementación de sistemas de medición del desempeño (performance measurement systems o PMS). A partir de los estudios analizados, se presenta un modelo que ilustra las relaciones recursivas entre la lógica institucional y cada una de las fases del proceso de decisión en la medición del desempeño. El segundo estudio contrasta empíricamente la hipótesis de que las lógicas institucionales actúan como marcos de referencia para los actores de una organización, influyendo en la forma en que los actores perciben las situaciones ambiguas. Bajo el contexto de la psicología cognitiva, se lleva a cabo un diseño experimental en el cual se “priman” tres lógicas institucionales. Los resultados del experimento proporcionan datos empíricos que avalan la influencia de la lógica institucional en la percepción y el juicio. El tercer estudio se fundamenta en el segundo, pues analiza la influencia de la lógica institucional en la percepción y el juicio, en el contexto del uso de un sistema de medición del desempeño. Las conclusiones no solo respaldan la influencia de la lógica institucional en las preferencias de desempeño-uso del sector público, sino que también muestran distintos grados de solapamiento entre la lógica institucional y su apoyo a distintos usos de PMS. En conjunto, estos tres estudios constituyen una tentativa para entender mejor la influencia de los marcos cognitivos –en concreto, la lógica institucional– en la implementación de un sistema de medición del desempeño en el sector público.
This PhD dissertation focuses on the relationship between institutional logics and performance measurement decisions and practices within the public sector. The dissertation is organized as a compendium of three research papers or studies. Consequently, in study one, we review the literature on institutional logics and performance measurement in the public sector. We conceptualize performance measurement as decision-making and draw on the theory of institutional logics as a complementary source to explain observed variations in performance measurement system (PMS) implementation in public sector organizations. Furthermore, we define a model that illustrates the recursive relationships between institutional logics and each phase of the performance measurement decision-making process. In study two, we test the assumption that institutional logics act as reference frameworks for organizational actors and that they influence how organizational actors perceive ambiguous situations. Thus, we draw on insights from cognitive psychology to prime three unique institutional logics in an experimental design setting. We then provide empirical evidence on the influence that institutional logics have on perception and judgment. The third study builds on the second by exploring the influence of institutional logics on perception and judgment within the context of performance measurement system use in the public sector. Our findings not only provide evidence of the influence that institutional logics have on public sector performance-use preferences; they also show degrees of overlap between institutional logics and their influence on the use of various PMS. Altogether, the three studies in this dissertation represent tentative steps towards a better understanding of the influence that cognitive frameworks and institutional logics, specifically, have on PMS implementation in the public sector.

A key aspect in legitimacy from an institutional perspective is the social evaluation of collective actors that create a generalized perception that an organizations action is desirable within some socially constructed system. Based on an empirical case based research, this paper interprets legitimacy highlighting the complex dynamics in a social enterprise in regards to the dualistic institutional logics. By adapting the evaluators perspective on legitimacy, we interpret the collective actors perception on the social enterprise examining the actors from various economic sectors. We further discuss the implication of the complex dynamic arguing for the impact from the institutional setting on the perception of social enterprises, suggesting that the social welfare system influences the perception and thus the positioning of the social enterprise. Lastly, we discuss the positioning of the social enterprise and its implication on the long-term sustainability in organization.

With the increasing demands of engaging in sustainability, the financial industry’s dominating market logic is currently being challenged. Banks are therefore experiencing demands to manage and legitimize sustainability, identified as containing both a market- and social logic, into a profit driven context. The aim of this study was thus to explore, at a micro level, how multiple logics of sustainability can be managed and legitimized in an organization where the dominant logic is being challenged. This was done by conducting a case study where the primary data was collected through semi-structured interviews with employees from Group Sustainable Finance (GSF) who are responsible for driving the sustainability agenda at Nordea. The results demonstrate that sustainability has been managed through a compromising strategy where elements of both the market- and social logic has been altered to appropriately suit the context characterized by profit maximization. During the process, an interesting finding evolved concerning how the micro perspective exposed the existence of conflicts within a single logic, defined as intra-logic conflicts. The results also contributed to identify stakeholder triggers as well as how normative-, instrumental-, and value rhetorical strategies are applied to legitimize Nordea’s sustainability practices.

Sustainability has been identified as a fluffy idea containing conflicting logics that may make it problematic for individual employees to work with in practice. The aim of this thesis was to contribute to the literature of translating ideas by looking at the microlevel perspective of how the idea of sustainability has been translated within Nordic Choice Hotels. This was done by conducting an in-depth case study and collecting data primarily from qualitative interviews with individual employees at different hotels and the Manager of Sustainable Operations at the headquarters. The results show that sustainability within Nordic Choice Hotels has been translated into (1) the own label ‘WeCare’ containing different initiatives that has enabled the organization to concretize the fluffy idea of sustainability; (2) a culture built around sustainability which is based on a community logic; and (3) individual employees becoming sustainability ambassadors that can be seen as bilingual in using different arguments and reasonings in different situations. Our main contribution in relation to previous research is the fact that a third logic, namely a community logic, was used to bridge the conflicting logics of sustainability.

En reconnaissant un pouvoir budgétaire complet aux Chambres de la Restauration, le baron Louis, est allé au-delà des termes de la Charte du 4 juin 1814, qui se bornait à réaffirmer la nécessité du consentement de l'impôt, issu de la Révolution française. Il a ainsi jeté les bases de la collaboration alternée des pouvoirs en matière budgétaire, ce qui a donné lieu à un long conflit entre le Parlement et le Gouvernement pour la conquête du pouvoir de décision budgétaire. Cette situation conflictuelle a atteint son paroxysme sous les IIIe et IVe Républiques. La Chambre des députés, plus que le Sénat, a souhaité avoir la mainmise sur la détermination des choix budgétaires, compétence normalement dévolue au pouvoir exécutif. Avec l'avènement de la Ve République, le pouvoir constituant a mis un terme à cette dérive confusionnelle, et a replacé le Parlement dans ses compétences budgétaires originelles, à savoir le vote du budget et le contrôle de son exécution. En contrepartie, le Gouvernement et le Président de la République ont repris la main sur la procédure d'élaboration budgétaire. La " renaissance parlementaire ", au plan budgétaire, souvent annoncée depuis l'entrée en vigueur de la LOLF, relèverait plus du " mythe " que de la " réalité ". La mission de contrôle budgétaire est délaissée par les parlementaires, alors qu'elle devrait être au cœur de leur action. Depuis le 23 juillet 2008, ce qui manque au Parlement, ce ne sont plus des pouvoirs budgétaires mais des parlementaires pour les exercer. Il convient d'espérer que les députés et les sénateurs se réveillent pour exercer la plénitude de leurs compétences budgétaires avant le centenaire de la Ve République.

While sustainability-dedicated managers and related titles represent a profession that has hardly existed for more than a decade, it is not surprising that the field of research concentrating on these professionals is in itself relatively new. With an increasing demand for corporations to take their social and environmental responsibility, and a corporate sustainability characterized by tension and paradox, we found it of importance to explore the role and entanglements of these professionals. By analysing 17 in-depth interviews with sustainability-dedicated professionals from the private sector in Sweden, our interpretation is that sustainability managers hold the function of selling sustainability, with talk as their main weapon. Expressly, in the intersection between business-case logics and sustainability logics, sustainability managers have to, above all, make a convincing case for sustainability, inwards and outwards. Therefore, they draw dynamically on different narratives which we conceptualise in three roles: the chameleon, the pragmatic, and the nagging manager. Through these roles, we intend to capture the fluidity with which the managers relate and engage with sustainability, and hence we do not mean to ossify a role’s dynamics within a single, static or stereotypical category. We discuss these findings and concepts to the background of previous studies and existing literature.

碩士
國立臺灣師範大學
教育政策與行政研究所
105
In the era of globalization, cultivation of talents demands a series of educational reform worldwide. The basic education has become the main target of policy intervention. In response to the rapid social changes, Finnish government made efforts on 2016 curriculum guidelines reform, aiming to provide transversal learning experiences to students, and to promote educational quality as well equity at comprehensive schools. In 2012, the Finnish government kicked off a new policy making process of its National Core Curricula. After two years, the Finnish National Agency for Education published the 2016 National Core Curricula Guidelines. Owing to the autonomy of educational power shared between the central and the local government bodies, and also between local governments and schools, the Finnish National Agency for Education developed close relationships with stakeholders in order to facilitate a successful policy making process. To building shared visions and to nurturing a collaborative working pattern have become vital for the Finnish National Agency for Education to engage the public from 2012 to 2014. In order to investigate the dynamic changes in the policy making process from 2012 to 2014, eleven participants via snowballing accepted semi-structured interviews. Two Finnish official documents were also been employed to supplement field data. The research aimed to explore how the Finnish National Agency for Education mobilized and motivated all stakeholders and what were the key process, conditions, and policy-making model of 2016 Finnish National Core Curricula. The findings revealed the critical factors that helped to shape the National Core Curricula on four aspects: the educational gap widened in Finland, Finnish boys as low achievers, the change from the Europeanization, and the preparation for the future skills and competences. Moreover, as a mobilizer, Finnish National Agency for Education achieved the consensus of new curricula policy with open-coordination across organization boundaries and establishing a learning complexity in the culture of trust and mutual collaboration. To conclude the research, this thesis indicated that varying anomalous practices took place in the different practice fields under the guidelines of 2016 curricula reform.

This thesis investigated the introduction of the new “bureaucratic-quality” logic in the health sector, where already two dominant logics existed: professional logic and business-like logic (since 2002). This new logic was introduced in the health field, in the beginning of 21st century, through hospital accreditation programs, as a result of a major societal movement that affected public administration – New Public Management. A qualitative approach based on a case study was chosen, as the research questions were according to this method. An interpretative perspective based on institutional theory was used to analyse the dynamics between the various levels: societal, field, organizational and individual. Throughout the study two actors were identified and studied regarding the institutional work they attempted in this process. This investigation demonstrated that the introduction of this new logic at the hospital generated minimal or no conflict. This is explained by the fact that (1) this new logic presented compatible, even intrinsic, goals with the two existing logics, (2) the hospital had unique characteristics that increased the compatibility between these logics, and (3) this new logic preserved the identity of physicians as accreditation programs do not interfere with clinical acts. Notwithstanding, the researcher points out that even with compatible logics, if physicians’ identity had not been preserved, there would have been resistance to the introduction of the new logic. By choosing a cross-sectional analysis to study the process of introducing a new logic, the researcher responds to the numerous calls for investigation of cross-sectional analysis in institutional theory.
Esta tese investigou a introdução de uma nova lógica “qualidade burocrática” (associada aos programas de acreditação hospitalar) no sector da saúde, que apresentava já duas lógicas dominantes: a lógica profissional e a lógica empresarial. Esta nova lógica foi introduzida no sector da saúde por via dos processos de acreditação hospitalar, como resultado de um movimento societal que afectou a administração pública – New Public Management. Foi escolhida uma abordagem qualitativa realizada através de um estudo de caso, uma vez que as questões de investigação se adequavam a esse método. Foi utilizada uma perspetiva interpretativa com o intuito de analisar as dinâmicas entre os diversos níveis societal, sectorial, organizacional e individual. Ao longo do estudo foram identificados e estudados dois actores tendo por base o trabalho institucional que intentaram neste processo. Esta investigação demonstrou que a introdução da nova lógica no hospital gerou conflito mínimo ou inexistente. Isso deveu-se ao facto de (1) esta nova lógica apresentar objectivos que eram compatíveis, ou mesmo intrínsecos, às duas lógicas existentes, (2) o hospital apresentar características únicas que aumentaram a compatibilidade entre essas lógicas e (3) esta nova lógica preservar a identidade dos médicos uma vez que os programas de acreditação não interferem com actos clínicos. Não obstante, a investigadora salienta que mesmo no caso de lógicas compatíveis, se a identidade dos médicos não tivesse sido preservada teria existido resistência à introdução da nova lógica. Ao escolher estudar este processo de introdução de uma nova lógica através de uma análise transversal, a investigadora responde às inúmeras solicitações de investigação de análises transversais na teoria institucional.

碩士
國立臺北大學
公共行政暨政策學系
107
The Long-Term Care 2.0 Policy is a typical “Bottom-up” policy implementation approach, giving local governments autonomy to implement policy with flexible strategies. However, when local governments have different implementation types, we often overlook “why” the implementation types between these organizations are different. More specifically, is there a deeper cause that is worthy of further exploration? In addition, when local governments have different types in policy implementation, how could the policy effectiveness be evaluated? The bottom-up approach of policy implementation theory argued that the autonomy and discretion of local executives and street-level bureaucracy will affect the outcome of policy, but it cannot further explain the rationale of the implementation that local executives choose. Therefore, this study aims to answer the following research questions through the perspective of institutional logics: (1) What is the rationale of the central government when setting the goals of the Long-Term Care 2.0 policy? When local governments face different subjective and objective factors, how do they interpret these goals? (2) When both the central and local governments have different considerations on the Long-Term Care 2.0 policy, what is the difference in terms of goal preferences between them? How do local governments decide to choose the implement type? (3) When there are different implementation types for local governments, what is the extent to which their choices are implemented in line with the central policy objectives? How should the effectiveness of policy objectives to be evaluated? In order to answer the research questions, first, this study used data visualization technique to combine the aging-related statistics from government statistics with the map information, and presented in the form of heatmaps, trend-line and geographic maps. The purpose is to compare the different implementation types of local governments, and explore their strategies and ideas. Secondly, this study also used the central government and six selected local governments as research objects, 18 interviewees were interviewed. In order to clarify the institutional logics between the central and local governments in the Long-Term Care 2.0 policy, the interview texts obtained in the in-depth interviews were also supplemented by the static data collecting by documentary analysis. Based upon the data above, the six selected local governments are categorized as policy pioneers and policy followers. This study finds that the underlying causes that influence the choice of implement types of local governments are mainly driven by their own goal preferences. This finding is also different from the previous literatures indicate that institutional logic is the fundamental cause of organizational actions. More specifically, the policy followers do not have obvious goal preferences, therefore, they are dominated by the "Policy-requirement" logic, and only act according to the central policy norms. In contrast, the policy pioneers themselves have their goal preferences and beliefs, therefore, when reaching the basic goals required by the central government, they will further move toward the “Leading-innovation” logic driven by their own goal preferences. Although the goal preferences between the central government and policy pioneers are different, the incongruence of these goal preferences can also be calibrated. On the other hand, in order to achieve their own target preferences and central policy requirements, policy pioneers and policy followers must develop reconciliation strategy in response to the conflict between social-welfare and health system. The results of the study show that most of local governments still use the “reining” as the main strategy for reconciling conflicts, however, whether these methods can exert their substantive effects remains to be further observed in the future.