Balancing equity, environmental and growth objectives: a case study of electricity subsidy reform in a large polluting developing country

Author(s):  
Renuka Mahadevan ◽  
Anda Nugroho
2018 ◽  
Vol 12 (1) ◽  
pp. 52-67
Author(s):  
Ahmad Jafari Samimi ◽  
Seyed Peyman Asadi ◽  
Zahra Sheidaei

2017 ◽  
Vol 22 (6) ◽  
pp. 486-505 ◽  
Author(s):  
Benjamin Tukamuhabwa ◽  
Mark Stevenson ◽  
Jerry Busby

Purpose In few prior empirical studies on supply chain resilience (SCRES), the focus has been on the developed world. Yet, organisations in developing countries constitute a significant part of global supply chains and have also experienced the disastrous effects of supply chain failures. The purpose of this paper is therefore to empirically investigate SCRES in a developing country context and to show that this also provides theoretical insights into the nature of what is meant by resilience. Design/methodology/approach Using a case study approach, a supply network of 20 manufacturing firms in Uganda is analysed based on a total of 45 interviews. Findings The perceived threats to SCRES in this context are mainly small-scale, chronic disruptive events rather than discrete, large-scale catastrophic events typically emphasised in the literature. The data reveal how threats of disruption, resilience strategies and outcomes are inter-related in complex, coupled and non-linear ways. These interrelationships are explained by the political, cultural and territorial embeddedness of the supply network in a developing country. Further, this embeddedness contributes to the phenomenon of supply chain risk migration, whereby an attempt to mitigate one threat produces another threat and/or shifts the threat to another point in the supply network. Practical implications Managers should be aware, for example, of potential risk migration from one threat to another when crafting strategies to build SCRES. Equally, the potential for risk migration across the supply network means managers should look at the supply chain holistically because actors along the chain are so interconnected. Originality/value The paper goes beyond the extant literature by highlighting how SCRES is not only about responding to specific, isolated threats but about the continuous management of risk migration. It demonstrates that resilience requires both an understanding of the interconnectedness of threats, strategies and outcomes and an understanding of the embeddedness of the supply network. Finally, this study’s focus on the context of a developing country reveals that resilience should be equally concerned both with smaller in scale, chronic disruptions and with occasional, large-scale catastrophic events.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rudy M. Harahap

Purpose This study aims to comprehensively examine the integration of organisational- and individual-level performance management systems (PMSs) in the context of public sector organisations (PSOs) of developing countries (DCs), by investigating the elements of PMSs in the studied organisation. Design/methodology/approach A case study in a large PSO of a developing country was conducted. The design of the study and the data analysis drew on Ferreira and Otley’s PMSs framework. Data were captured from electronic and printed document archives, online written interviews with participants and face-to-face interviews. The data then were triangulated and analysed thematically. Findings The study reveals a recursive relationship between culture and PMSs, and identifies conflicting regulatory requirements and a lack of information technology capacity led to the development of dual, loosely coupled PMSs in the studied organisation. Research limitations/implications The findings may not be generalisable beyond a large, PSO in a developing country; the study did not consider the linkages between the integration of organisational- and individual-level PMSs and other PMSs; the study looked at only two notions of culture; and the study asked participants to recall past events, so was retrospective in its design. Practical implications The findings illustrate the need for public sector managers and key policymakers to use both formal and informal control systems, together with technical and social integration mechanisms, as well as management accounting (MA) and human resources management (HRM) control approaches, when attempting to integrate organisational- and individual-level PMSs in the PSOs of DCs. Social implications Future studies may usefully investigate the integration of organisational- and individual-level PMSs in different contexts, consider culture and contextual factors when investigating the integration of organisational- and individual-level PMSs in different contexts, examine whether national culture also substantially impacts PMSs in other countries and attempt to inform the MA literature by drawing on HRM theory and research on individual-level PMSs. Such studies may help to address the gap between PMS theory and practice and better allow MA researchers to contribute to practice. Originality/value The study contributes to management control systems (MCSs) and PMSs literature by extending our understandings in the relationship between accounting and non-accounting controls, the contextual factors that affect PMSs and highlighting the importance of considering cultural context when integrating PMSs in the PSOs of DCs.


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