The accountability process during the centrality of state institutional logics: a case from an African rural context

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmed Diab
Keyword(s):  
Institutional Logics ◽  
Corporate Accountability ◽  
Content Type ◽  
State Institutions ◽  
Study Approach ◽  
Control Practice ◽  
African Context ◽  
And Control

PurposeThis study investigates state institutions' influence on corporate accountability and control practices in a rural African context. Exploring the different rationales behind state existence in the context of sugar production in Egypt, this work clarifies how accountability is practised differently in the case of the high centrality of state logics in the business sector.Design/methodology/approachTheoretically, the study draws insights from the institutional logics perspective. Following the case study approach, data are collected through interviews, observations and documents.FindingsThe study found that state institutions can play a supportive rather than a mere constraining role in the management, accountability and control processes. Notably, it clarified how state-related institutions were highly central and influential in a way that enabled them to curb the (negative) influences of the community and business institutions. In this context, it is social – rather than functional – accountability which emerges as the central control practice to achieve answerability and enforcement.Originality/valueThus, this study's reported findings confirm the role of institutional (political) logics as supportive in society.

scholarly journals Family members as hybrid owner-managers in family-owned newspaper companies: handling multiple institutional logics

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Börje Boers ◽  
Thomas Andersson
Keyword(s):  
Design Methodology ◽  
Family Firms ◽  
Family Members ◽  
Institutional Logics ◽  
Content Type ◽  
Secondary Sources ◽  
Study Approach ◽  
Empirical Material

PurposeThis article aims to increase the understanding of the role of individual actors and arenas in dealing with multiple institutional logics in family firms.Design/methodology/approachThis study follows a case-study approach of two family-owned newspaper companies. Based on interviews and secondary sources, the empirical material was analysed focussing on three institutional logics, that is, family logic, management logic and journalistic logic.FindingsFirst, the authors show how and in which arenas competing logics are balanced in family-owned newspaper companies. Second, the authors highlight that family owners are central actors in the process of balancing different institutional logics. Further, they analyse how family members can become hybrid owner-managers, meaning that they have access to all institutional logics and become central actors in the balancing process.Originality/valueThe authors reveal how multiple institutional logics are balanced in family firms by including formal actors and arenas as additional lenses. Therefore, owning family members, especially hybrid owner-managers, are the best-suited individual actors to balance competing logics. Hybrid owner-managers are members of the owner families who are also skilled in one or several professions.

Sustaining multiple logics within hybrid organisations

2017 ◽  
Vol 30 (1) ◽  
pp. 191-216 ◽  
Author(s):  
Cristiano Busco ◽  
Elena Giovannoni ◽  
Angelo Riccaboni
Keyword(s):  
Design Methodology ◽  
Institutional Logics ◽  
Hybrid Organizations ◽  
Longitudinal Case Study ◽  
Content Type ◽  
Institutional Pluralism ◽  
Mediating Role ◽  
And Control

Purpose The purpose of this paper is to explore how accounting and control practices contribute to the persistence of the multiple logics that characterise hybrid organizations, i.e. organizations that constantly incorporate elements from different institutional logics at the very core of their identity. Design/methodology/approach The authors draw on the literature regarding institutional logics and on studies exploring the enabling power of accounting to interpret the findings derived from a longitudinal case study of a hybrid organization operating in the field of brain-computer interface technology. Findings The study shows that the persistence of conflicting logics and innovation within hybrid organizations can be sustained through the mediating role of accounting and control practices. By engaging different interested parties within processes of innovation, these practices can establish complex interconnections between conflicting perspectives and their objects of concern. Consequently, accounting and control do not address a specific logic but instead contribute to lock different parties to their own logic, allowing them to engage and generate innovation while maintaining their diversity. Originality/value Whereas previous studies have explored mechanisms for keeping the multiple logics of hybrids separate or for reconciling them, the paper shows that conflicts between these logics do not need to be reduced but can be mediated to generate innovation. Additionally, the authors contribute to the literature on accounting “in action”, by illustrating the role of accounting and control practices as boundary objects that act within a broader “ecology of objects” through which innovation materializes in a context of enduring institutional pluralism.

Digital forensics and evolving cyber law: case of BIMSTEC countries

2019 ◽  
Vol 22 (4) ◽  
pp. 744-752
Author(s):  
Sisira Dharmasri Jayasekara ◽  
Iroshini Abeysekara
Keyword(s):  
Information Technology ◽  
Design Methodology ◽  
Digital Forensics ◽  
Content Type ◽  
Global Context ◽  
Study Approach ◽  
Legal Frameworks ◽  
Work Done

Purpose The purpose of this paper is to discuss the role of digital forensics in an evolving environment of cyber laws giving attention to Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC) countries, comprising Bangladesh, India, Myanmar, Sri Lanka, Thailand, Nepal and Bhutan, in a dynamic global context. Design/methodology/approach This study uses a case study approach to discuss the digital forensics and cyber laws of BIMSTEC countries. The objective of the study was expected to be achieved by referring to decided cases in different jurisdictions. Cyber laws of BIMSTEC countries were studied for the purpose of this study. Findings The analysis revealed that BIMSTEC countries are required to amend legislation to support the growth of information technology. Most of the legislation are 10-15 years old and have not been amended to resolve issues on cyber jurisdictions. Research limitations/implications This study was limited to the members of the BIMSTEC. Originality/value This paper is an original work done by the authors who have discussed the issues of conducting investigations with respect to digital crimes in a rapidly changing environment of information technology and deficient legal frameworks.

scholarly journals The interplay between product and retail service meaning

2020 ◽  
Vol 49 (1) ◽  
pp. 105-120
Author(s):  
Federico Artusi ◽  
Emilio Bellini
Keyword(s):  
Design Methodology ◽  
Industry Data ◽  
Content Type ◽  
Study Approach ◽  
Retail Service ◽  
Retail Services ◽  
Retail Format ◽  
Different Sources

PurposeThe innovation of meaning paradigm is a strategy to radically innovate product and service meanings. While researchers have focussed on the role of product and retail space meanings as interlinked in the pursuit of innovation, no investigation has been directed towards understanding when the two meanings differ. This research explores how companies can manage two different meanings offered through their retail services and the products sold.Design/methodology/approachDue to the highly intangible and subjective nature of meaning, as well as the exploratory aim of the research, a case study approach has been adopted. In particular, the research compares two case studies of similar companies in the beauty industry. Data were triangulated across three different sources: a panel of experts, ethnographic research in the two companies' stores and extensive academic and practitioner publications.FindingsFindings suggest that innovating the service meaning can be a viable strategy to differentiate a retail offering the product meaning which is no longer perceived as different with respect to competitors.Originality/valueThe study applies the innovation of meaning concept to retail services, distinguishing the meaning given to the store from that given to products, thereby offering managers a strategy to innovate a suffering retail format.

scholarly journals People in suits: a case study of empowerment and control in a non-profit UK organisation

2020 ◽  
Vol 32 (3) ◽  
pp. 511-528
Author(s):  
Roxana Corduneanu ◽  
Laura Lebec
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Interactive Systems ◽  
Employee Perceptions ◽  
Structured Interviews ◽  
Content Type ◽  
Non Profit ◽  
And Control

PurposeDrawing on Simons's levers of control (LoC) framework, the primary aim of this study is to advance an understanding of the balance between empowerment and constraint in a non-profit UK organisation. In particular, this study examines the antecedents and manifestations of LoC (im)balance, in relation to employees' level of engagement with the control systems in place.Design/methodology/approachFor this study, 27 semi-structured interviews were conducted with different organisational members, from directors to non-managerial staff, to gain an in-depth appreciation of the main differences between managerial intentions in the design of management control systems (MCS) and employee perceptions regarding the role of such systems.FindingsThis research reveals that suppression of interactive systems and internal inconsistencies between different types of controls hinder the balance between empowerment and constraint. This imbalance is then found to have important consequences for employee buy-in, in some cases, defeating the purposes of control.Research limitations/implicationsThis study enhances our understanding of the gap between the design of control systems and the employee perceptions of it in an unusual organisational setting (non-profit and bringing together clinical and non-clinical staff and operations).Originality/valueThe study of MCS and its role in organisations has long been the focus of both academic and practitioner research. Yet, while extant literature focused on management's perspective on MCS, few studies have explored employees' attitudes and behaviours that accompany the implementation of control. What is more, little is known about the specific uses and behavioural outcomes of MCS in the context of non-profit organisations. Drawing on Simons's LoC framework, this paper addresses these gaps in the literature and investigates the balance between control and empowerment of employees in a UK non-profit organisation with significant clinical remit.

Employee resource groups as learning communities

2018 ◽  
Vol 37 (7) ◽  
pp. 634-648 ◽  
Author(s):  
Wendy M. Green
Keyword(s):  
Learning Communities ◽  
Learning And Development ◽  
Content Type ◽  
For Profit ◽  
Study Approach ◽  
The Usa ◽  
Employee Resource Groups ◽  
Executive Level

Purpose The purpose of this paper is to explore the role of employee resource groups (ERGs) in a multi-national, for-profit corporation. The paper focuses on how ERGs facilitate learning. Design/methodology/approach A qualitative case study approach was used to examine six social identity based ERGs in one multi-national for-profit organization headquartered in the USA. Findings The study found that ERGs facilitate learning and development activities in order to support their membership. ERGs, operating as communities of practice, also engaged in informal learning opportunities that were designed to shift perspectives of non-members and executive-level leaders in the organization. Originality/value There is a growing body of literature on ERGs across organizations and higher education that examine how these groups engage in activism, advocacy, recruitment, retention and education. This study examines the processes by which these groups facilitate learning and development activities and the benefits perceived by the membership. The paper provides value to human resources professionals and others who are interested in how ERGs function as learning communities and outcomes the membership perceive as most important.

The role of egocentric networks in achieving resilience: a case study from the apparel sector

2018 ◽  
Vol 48 (7) ◽  
pp. 682-697 ◽  
Author(s):  
Jyotirmoyee Bhattacharjya
Keyword(s):  
Supply Network ◽  
Financial Health ◽  
Multiple Perspectives ◽  
Egocentric Networks ◽  
Content Type ◽  
Study Approach ◽  
Egocentric Network ◽  
The Impact

Purpose The purpose of this paper is to explore the egocentric network-based strategies used by upstream firms to ensure their own resilience when the disruptions originate with downstream partners. Design/methodology/approach The paper adopts a case study approach as this is well-suited to the investigation of a complex phenomenon from multiple perspectives. Findings The study finds that the egocentric networks of upstream firms participating in the supply network of a retailer could ensure their own resilience even after the sudden demise of the downstream entity. Originality/value The study addresses the lack of adequate empirical research examining resilience from the perspectives of multiple entities in a supply network. It is also one of the few papers to address resilience from the perspective of upstream players in the context of a disruption originating with downstream partners. The findings suggest that the lack of visibility in relation to the financial health of more powerful downstream partners could be problematic from a supplier’s perspective. It identifies well-developed egocentric networks as being essential for minimizing consequences of limited downstream visibility and the impact on social capital.

Power relations and the accounting system in the Archbishop’s Seminary of Siena (1666-1690)

2019 ◽  
Vol 32 (2) ◽  
pp. 401-420
Author(s):  
Michela Magliacani ◽  
Roberto Di Pietra
Keyword(s):  
Power Relations ◽  
Accounting System ◽  
Religious Institutions ◽  
Local Power ◽  
Content Type ◽  
And Control ◽  
Flow Of Information ◽  
The Relationship

Purpose Accounting can affect and determine power relations. Previous studies have emphasized how accounting has been used by “central” powers; less is known from the perspective of “local” power and its capacity to resist and protect its interests. The purpose of this paper is to investigate the relationship between the Archbishop’s Seminary of Siena (ASS) (local) and Roman ecclesiastic institutions (central). This study contributes to filling the existing gap in the literature regarding how accounting could be used as a tool for deception in local/central power relations. Design/methodology/approach The research methodology is based on a case study and archival research. The ASS case study was analyzed through its archive, made up for the most part of accounting books. As to the approach adopted, the authors used the Foucault framework to observe power relations in order to identify possible ways in which accounting can be employed as a factor of deception. Findings Power relations between the ASS and Roman ecclesiastic institutions were maintained through a system of reporting that limited the influence of the ecclesiastical power of Rome over the Seminary’s administration and control. The relationship thus runs contrary to the findings in previous studies. The accounting system was managed as a factor of deception in favor of local interests and the limitation of central ecclesiastic power. Research limitations/implications This study contributes to enhancing the existing literature on governmentality, proposing a different perspective in which power relations are based on the use of accounting. The Foucaldian approach demonstrates its validity, even though the power relations under consideration have the unusual feature of occurring within the context of religious institutions. Originality/value This study on the ASS has allowed the identification of two relevant points: the local/central dichotomy is consistent with the logic of power relations as theorized by Foucault, even in cases where it highlights the role of a local power in limiting the flow of information to a central one; and the ASS accounting system was used as a factor of deception.

Interplay between labour dynamics, accounting and accountability practices during the rise of a political logic: an Egyptian case study

2020 ◽  
Vol 17 (4) ◽  
pp. 675-702
Author(s):  
Ahmed Abdelnaby Ahmed Diab
Keyword(s):  
Corporate Management ◽  
Content Type ◽  
Study Approach ◽  
The Social ◽  
Revolutionary Politics ◽  
Definition Of ◽  
And Control ◽  
Accountability Practices ◽  
African Setting

Purpose The purpose of this study is to provide a political explanation of management, accounting and control (MAC) practices in a traditional and unstable African setting. This was done by exploring the influence of latest revolutionary politics in Egypt along with labour dynamics in the context. Design/methodology/approach Theoretically, the study uses the institutional logics perspective to understand the effects of higher order institutions on corporate management and workers at the micro level. Methodologically, the study adopts an interpretative case study approach. Data were collected using a triangulation of interviews, documents and observations. Findings The study finds that volatile political settings can have different contradictory implications for MAC practices. It also concludes that revolutionary events play a central role not only in the configuration of MAC practices but also in the mobilisation of labour resistance to these practices. Originality/value The study contributes to the literature by investigating the different appearances of MAC practices in a volatile, political or revolutionary context, in contrast to highly investigated stabilised Western contexts. This broadens the definition of the social in the area of accounting and control.

Over-tourism and sustainable consumption of resources through sharing: the role of government

2019 ◽  
Vol 6 (1) ◽  
pp. 99-116 ◽  
Author(s):  
Elizabeth Agyeiwaah
Keyword(s):  
Sustainable Consumption ◽  
Political Support ◽  
Specific Reference ◽  
Role Of Government ◽  
Content Type ◽  
Study Approach ◽  
Local Residents ◽  
Residents Attitudes

Purpose Over-tourism signifies the dilemma of managing tourism growth in cities. With growing media sensationalism and an oversimplification of the phenomenon of over-tourism, its academic theorization has become extremely important. Using Macau, a Special Administrative Region of China as a case in point, the purpose of this paper is to theoretically explore the nexus between over-tourism and sustainable consumption in cities, highlighting governments’ inevitable role in this successful convergence. Design/methodology/approach The study is based on a selective systematic literature review (SLR) of existing studies in the form of both news material and academic journals. It investigates the growing concern of over-tourism and the contribution of sustainable consumption grounded in strong political support. It also adopts a case study approach with specific reference to Macau. Findings The general overview of the literature provides evidence of an age-old concept that has re-emerged to make local residents’ voice more pronounced. Generally, the studies concentrate on understanding residents’ attitudes, the perceived impact of over-tourism, community resilience and sustainable strategies to tackle the problem. Most popular studies are recent (i.e. 2018 and beyond) and empirically set in developed cities of Europe. Research limitations/implications The SLR used in the current study requires further empirical testing to validate some of the proposed concepts in the literature. Practical implications The study highlights the role of government in ensuring that sustainable consumption is sustainably implemented in the context of over-tourism. Originality/value Given the re-emergence of over-tourism, yet with few theoretical discussions on the concept, this study serves as a knowledge-base for future studies both empirically and theoretically.

Sign in / Sign up

Export Citation Format

Share Document