an old institution economics (OIE) theoretical framework views some business practices as institutionalised routines that facilitate the reproduction and legitiacy of organisational behavior and which, in turn, brings cohesion to day-to-day organisational life. such theorising has been used previously to conceptualise an organisation management accounting practice but we argue it can also be used as a way to view SEAR practices. an institutional approach focuses on intra-organisational process (of change) over time, and is therefore a potentially useful way to extend our understanding of the reproduction and change in SEAR practices.