Our research focuses on the manner in which the form of institutions connects with the cultural interpretive frameworks. For example, the differences between the French education system and the German system, beyond the education system, relate to the way in which each of the French or German cultures conceives the place of the individual and the respect of his dignity (d’Iribarne, P. and d’Iribarne, A.). Institutions have a central role by establishing coherence between the principles of economic effectiveness and the visions of life in society that are specific to each culture.
Through historical trial and error and concoctions, institutions produce coherence by relying on the way in which each cultural context gives meaning to the balance between individual interest and the common good.
In a given country, when one focuses on what works (in order to reproduce it) and what works less well (in order to remedy it), one sees that there is a unity of local representations in various sectors and fields, even with aspects that are generally considered as being universal (such as accounting standards). These regularities shed light on the cultural specificity of institutional constructions.