Institutional logics and risk management practices in government entities: evidence from Saudi Arabia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Peter Murr ◽  
Nieves Carrera
Keyword(s):  
Risk Management ◽  
Saudi Arabia ◽  
Management Practices ◽  
Single Case ◽  
Institutional Logics ◽  
Content Type ◽  
Traditional Logic ◽  
Adoption And Implementation ◽  
The Government

Purpose This study aims to understand how institutional logics influence the adoption and implementation of risk management (RM) practices by government entities in a non-western, developing country. Design/methodology/approach This study draws on the institutional logics perspective (ILP) to analyze a case study of a government entity in Saudi Arabia. Data were obtained from semi-structured interviews, observations and documentary evidence. Findings Findings suggest that the adoption and implementation of RM projects by Saudi governmental agencies was rooted in a traditional logic, even though the catalyst of the government for adopting a RM culture across government agencies was framed within a reform program inspired by a modernization logic. In the entity under investigation, the RM project led to an unstable situation where actors were confronted with these two competing logics. Although the project used manifestations of a modernization logic, the actions of individuals within the organization were embedded in a traditional logic. Research limitations/implications The study is based on a single case study in a specific country, limiting the generalizability of the findings. Originality/value This study provides novel evidence of the adoption and implementation of RM in governmental entities in a developing, non-western, country using ILP. Doing so enhances our knowledge about how managers struggle with competing institutional logics in an underexplored setting and enriches current accounts of key drivers and barriers of RM. It also addresses calls for a deeper understanding of the logics and managerial practices interplay in the public sector.

Knowledge risk management in the public sector: insights into a Swedish municipality

2018 ◽  
Vol 24 (4) ◽  
pp. 717-735 ◽  
Author(s):  
Susanne Durst ◽  
Birgitta Lindvall ◽  
Guido Bruns
Keyword(s):  
Risk Management ◽  
Public Sector ◽  
Local Governments ◽  
Management Practices ◽  
Single Case ◽  
Future Research ◽  
Single Case Study ◽  
Content Type ◽  
The Public

Purpose This study aims to contribute to the understanding of knowledge risk management (KRM) and a range of related knowledge management practices in the public sector through a case study conducted in a Swedish municipality. Design/methodology/approach A single case study was conducted in a Swedish municipality involving two offices. Data were collected through an online survey, group interviews and group exercises involving members of the offices who represented different functions, roles and age groups. Findings The findings underline the need for a systematic approach to KRM for being in a position to continuously deliver the municipality’s products and services, specifically against the knowledge challenges ahead. In addition, the authors identified a number of internal and external factors that are challenging KRM. Research limitations/implications Data were collected from a single case study, to generalize the findings future research should study additional local governments. Practical implications A holistic KRM framework is proposed intended to help managers tackle present and future challenges in the public sector. Originality/value The study contributes to the underdeveloped field of KRM by providing insights into KRM and KRM-related activities found in a Swedish municipality.

Multiple institutional logics and their impact on accounting in higher education

2019 ◽  
Vol 32 (3) ◽  
pp. 782-810 ◽  
Author(s):  
Annemarie Conrath-Hargreaves ◽  
Sonja Wüstemann
Keyword(s):  
Higher Education ◽  
Single Case ◽  
Public Funding ◽  
Institutional Logics ◽  
Single Case Study ◽  
Content Type ◽  
Knowledge Based Economy ◽  
Reform Processes ◽  
The Government

Purpose The purpose of this paper is to explore how an Higher Education Institution’s (HEI) choice of undergoing a voluntary reorganisation, motivated by its own interest of increasing its autonomy, whilst also having to satisfy the government in order to maintain the level of public funding, impacts on the HEI’s accounting. Design/methodology/approach The paper draws on the institutional logics perspective to present a single case study of a German HEI that chose to be reorganised from a public into a foundation university. Data were obtained using multiple data collection methods. Findings The findings suggest that organisational characteristics, which act as filters for institutional logics, play an important role for HEIs’ ability to increase not only their de jure, but also their de facto autonomy through self-motivated, rather than government imposed, reform processes. Research limitations/implications The paper is based on a single case study in a country-specific context, limiting the empirical generalisability of the findings. Originality/value Germany is not only one of the main nations exporting higher education, but its economy has also been recognised for its stability and development over the last decades. Nevertheless, Germany struggles in its transition to become a knowledge-based economy. Yet, research has so far tended to neglect educational reforms in Continental European countries, such as Germany. By addressing this gap in the literature, this paper is among the first to explore how reform processes shape accounting in German HEIs.

scholarly journals How performance measurement influences stakeholders in not-for-profit organizations

2017 ◽  
Vol 37 (9) ◽  
pp. 1164-1184 ◽  
Author(s):  
Haley Allison Beer ◽  
Pietro Micheli
Keyword(s):  
Performance Measurement ◽  
Single Case ◽  
Institutional Logics ◽  
Performance Goals ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
And Performance ◽  
The Uk

Purpose The purpose of this paper is to examine the influences of performance measurement (PM) on not-for-profit (NFP) organizations’ stakeholders by studying how PM practices interact with understandings of legitimate performance goals. This study invokes institutional logics theory to explain interactions between PM and stakeholders. Design/methodology/approach An in-depth case study is conducted in a large NFP organization in the UK. Managers, employees, and external partners are interviewed and observed, and performance-related documents analyzed. Findings Both stakeholders and PM practices are found to have dominant institutional logics that portray certain goals as legitimate. PM practices can reinforce, reconcile, or inhibit stakeholders’ understandings and propensity to act toward goals, depending on the extent to which practices share the dominant logic of the stakeholders they interact with. Research limitations/implications A theoretical framework is proposed for how PM practices first interact with stakeholders at a cognitive level and second influence action. This research is based on a single case study, which limits generalizability of findings; however, results may be transferable to other environments where PM is aimed at balancing competing stakeholder objectives and organizational priorities. Practical implications PM affects the experience of stakeholders by interacting with their understanding of legitimate performance goals. PM systems should be designed and implemented on the basis of both their formal ability to represent organizational aims and objectives, and their influence on stakeholders. Originality/value Findings advance PM theory by offering an explanation for how PM influences attention and actions at an individual micro level.

Adoption and implementation of new technologies in hospitals: a network perspective

IMP Journal ◽  
2018 ◽  
Vol 12 (2) ◽  
pp. 368-391
Author(s):  
Olga Mikhailova
Keyword(s):  
New Technologies ◽  
Single Case ◽  
Limited Resources ◽  
Content Type ◽  
Advanced Medical Technology ◽  
Adoption And Implementation ◽  
Challenges And Opportunities ◽  
Danish Hospital ◽  
Innovation Processes

Purpose The purpose of this paper is to address challenges and opportunities that smaller hospitals with limited resources may face when they are adopting and implementing innovative technologies. Design/methodology/approach Based on a single case study with interviews and document analysis, this paper focuses on the recombination of resources, actors and activities during the process of technology adoption and implementation at a Danish hospital. Theoretically, it takes an interaction perspective for exploring the interplay between inner and outer networking during the innovation processes. Findings This study illustrates how the adoption and implementation of advanced medical technology requires significant investment, which is particularly burdensome for smaller hospitals. Constrained by limited resources, they have to develop creative combinations of resources through negotiation and embrace collaborative approaches to join and sustain themselves in the user-producer network. Originality/value This paper contributes to the innovation field by suggesting ways in which practitioners at smaller hospitals can align with technology providers’ strategies and succeed by positioning their hospitals in relation to extended user-producer networks. This study further emphasizes the necessity of a broader discussion regarding the importance of user-producer interactions during innovation processes in health care settings.

Leadership, governance and the mitigation of risk: a case study

2015 ◽  
Vol 30 (2) ◽  
pp. 132-159 ◽  
Author(s):  
Jim Rooney ◽  
Suresh Cuganesan
Keyword(s):  
Risk Management ◽  
Social Relations ◽  
Financial Institution ◽  
Single Case ◽  
Management Control ◽  
Management Decision ◽  
Content Type ◽  
Management Controls

Purpose – The purpose of this study is to examine how managers in financial institutions satisfy themselves of the effectiveness of risk mitigation strategy and management control. It studies the co-opting of accounting tools within a single financial institution case study, examining the recursive and emergent characteristics of risk management practice. Design/methodology/approach – Adopting a field study approach within the strategy-as-practice perspective, the paper provides insights into the role of actor perceptions of risk and accounting as a calculative practice in the adaptive enactment of risk strategy. Findings – Results highlight the interactions between risk management strategy, management controls and actor interests at Lehman Brothers. The actions and reactions of risk management decision-makers such as Executive Committee and Board members are examined to better understand the role of accounting and leadership. Research limitations/implications – Results of this study may not be generalised beyond this single case study. Practical implications – The paper emphasises that concern for the social relations and the performative interests of actors in a risk management network needs to be understood and considered in accounting research. It is argued that the market prices of tradable financial asset will continue to be opaque without these insights. Originality/value – This study explores an under-researched topic in the accounting literature in examining how management controls are affected by and, in turn, affect risk strategising.

scholarly journals Making a hybrid out of a crisis: historical contingency and the institutional logics of London’s public transport monopoly

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
James Fowler ◽  
Alex Gillett
Keyword(s):  
Market Failure ◽  
Single Case ◽  
Institutional Logics ◽  
Historical Contingency ◽  
Content Type ◽  
Before And After ◽  
Democratic Control ◽  
Accounting Ratios ◽  
Hybrid Organisations

Purpose Literature seldom admits the importance of historical contingency and politics in the creation of hybrid organisations. Nevertheless, the circumstances of their creation play a pivotal role in the subsequent operation, priorities and success of these prolific organisations. Through a single case study, this paper aims to explore the connection between the multiple and concurrent crises that created London Transport and the subsequent balance of its institutional logics. Design/methodology/approach This case study uses in-depth data collection from multiple archival and public sources to offer quantitative and qualitative analysis of the priorities, logics and services offered by London Transport before and after its transition from a private to a hybrid organisation. Findings Providing London’s transport via a quasi-autonomous non-governmental monopoly was justified as being more efficient than competition. However, by applying accounting ratios to the archival records from London Transport, the authors find that there were few decisive efficiencies gained from amalgamation. Instead, the authors argue that the balance of institutional logics within the new, unified organisation showed a political response outwardly addressing market failure but primarily concerned with marginalising democratic control. This reality was obscured behind the rhetoric of rationality and efficiency as politically neutral justifications for creating a public service monopoly. Originality/value This paper challenges supposedly objective systems for judging the effectiveness of “hybrid” organisations and offers an alternative political and historical perspective of the reasons for their creation. The authors suggest that London Transport’s success in obscuring its enduring market-based institutional logics has wider resonance in the development of municipal capitalism.

Digital technologies and the balance between control and empowerment in performance management

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Eirik Bådsvik Hamre Korsen ◽  
Marte Daae-Qvale Holmemo ◽  
Jonas A. Ingvaldsen
Keyword(s):  
Performance Measurement ◽  
Performance Management ◽  
Management Practices ◽  
Single Case ◽  
Command And Control ◽  
Digital Technologies ◽  
Performance Measurement System ◽  
Content Type ◽  
And Control

Purpose This paper aims to explore how manufacturing organisations’ performance measurement and management (PMM) systems are evolving when digital technologies (DTs) are deployed. It focusses on the operational level, asking whether DTs are used to promote command-and-control or empowerment-oriented performance management. Design/methodology/approach The findings are based on a single case study from a department of a Norwegian electrochemical plant. The department recently implemented a performance measurement system (PMS) supported by DTs to capture, analyse and visualise close-to-real-time performance data on individuals and teams. The authors analysed both the management practices associated with the new PMS and how those related to other PMM-subsystems in the organisation. Findings When seen in isolation, the new PMS was used to promote empowerment and operators reported a significant increase in perceived psychological empowerment. However, other parts of the organisation’s PMM system remained control-oriented, so that the overall balance between control and empowerment remained stable. Practical implications New PMSs might be added to support local needs and create arenas for empowerment without disturbing the overall balance in the PMM system. Originality/value Building on the insights from the case study, the authors propose that DTs may be deployed to promote both command-and-control and empowerment within different PMM subsystems in the same organisation. Hence, the deployment of DTs is likely to have contradictory effects, which are best understood through a “system of systems” perspective on PMMs.

Cloud computing and ERP assimilation in the public sector: institutional perspectives

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nizar Mohammad Alsharari
Keyword(s):  
Cloud Computing ◽  
Organizational Culture ◽  
Public Sector ◽  
Institutional Logics ◽  
Institutional Work ◽  
Content Type ◽  
Erp System ◽  
The Public ◽  
The Government

Purpose This study aims to explore the influence of contingent factors on the assimilation of the cloud enterprises resources plan (ERP) system in the UAE’s public sector. It explains the relationship between institutional logics and institutional work while implementing ERP-based cloud computing (CC) to transform the government. Design/methodology/approach This study uses qualitative methods and an interpretive approach to provide an in-depth explanation for a detailed case study in the public sector. The institutional logics framework has been used to inform the integration between ERP system and CC in the public sector case. Findings Findings show that the UAE public sector could align institutional work processes with the inbuilt logics of ERP-based CC, resulting in successful assimilation of the cloud version. This study concludes that institutional pressures in highly institutionalized environments will generate organizational responses, but those responses are dependent upon and influenced by aspects of organizational culture. This study found that the organizational culture has led to a radical change by implementing the cloud ERP system and institutionalizing its usage toward transforming government. Moreover, ERP assimilation is the extent to which an organization has developed from understanding the ERP system’s functionalities to mastering and deploying them in their processes. Research limitations/implications This study has important implications and contributions to the literature in three ways. First, this study examines an understudied topic, the interaction between CC and institutional logics. Second, this study contributes to the public sector research by providing a fine-tuned interpretation of the organization’s strategic behavior in response to a new information technology (IT) trend. Finally, this study also focuses on this new trend of CC which can influence the global IT industry, and it is worthy of being considered. Originality/value Explanatory case study research has a value to the public sector that one might be discovering new phenomena while analyzing the public sector case. The implementation of cloud ERP is one of the best methods of integrating technology with the public sector’s organizational, technical, economic, social, cultural and other environmental domains.

scholarly journals Information security awareness in a developing country context: insights from the government sector in Saudi Arabia

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Raneem AlMindeel ◽  
Jorge Tiago Martins
Keyword(s):  
Saudi Arabia ◽  
Information Security ◽  
Developing Country ◽  
Single Case ◽  
Security Awareness ◽  
Content Type ◽  
Information Security Awareness ◽  
Study Approach ◽  
Government Sector ◽  
The Government

PurposeThe purpose of this paper is to increase understanding of employee information security awareness in a government sector setting and illuminate the problems that public sector organisations in a developing context face when seeking to establish an information security awareness programme.Design/methodology/approachAn interpretive research design was followed to develop an empirically enriched understanding of information security awareness perceptions, aspirations, challenges and enablers in the context of Saudi Arabia as a developing country. The study adopts a single-case study approach, including face-to-face interviews with senior employees, as well as document analysis.FindingsThe paper theorises the importance of individual information security awareness, knowledge and behaviour and identifies a number of facilitating conditions: customisation to employee and organisational needs, interactivity, innovation, frequency, integration of both electronic and physical learning resources and rewarding the acquisition of in-depth security-related actionable knowledge.Originality/valueThis study is one of the first to examine information security awareness as a socio-technical process within a government sector organisation in a developing country context.

Managing making and makers in open-access craft studios: the case of Turning Earth

2020 ◽  
Vol 16 (2) ◽  
pp. 159-177
Author(s):  
Lauren Elizabeth England
Keyword(s):  
Open Access ◽  
Management Practices ◽  
Single Case ◽  
Creative Industries ◽  
Social Enterprises ◽  
Policy Implications ◽  
Content Type ◽  
Social Mission ◽  
Practical Implications

Purpose The aim of this paper is to develop understanding of how open-access (OA) studios as creative social enterprises (CSEs) can negotiate coexisting creative, social and economic missions, and manage the motivations of stakeholders. In particular, it explores how this affects management practices and ways in which diverse social actors engage with the organisation and each other. This paper expands on the existing literature on social enterprises in relation to multiple value and stakeholder management and also contributes to the makerspace and wider creative industries literature. Design/methodology/approach This paper uses a qualitative, single-case case study of an OA studio established as a social enterprise based on analysis of secondary texts, interviews and observation. Findings It is identified that a multifaceted value system creates both challenges and opportunities in relation to communal resource management and community development. Tensions between the creative and economic priorities of members and both the economic imperatives of the organisation and its social mission are also highlighted. It is suggested that despite these challenges, the OA model presents an opportunity to develop more collective forms of creative practice and support a reframing of the creative economy. Research limitations/implications As a single case study in the geographical context of the United Kingdom, limited generalisations on OA management in other countries can be made without further investigation. Practical implications There are practical implications for OA and other CSE founders in relation to resource and membership management and facilitating inclusive access. There are creative industries policy implications in the encouragement of more sustainable collaborative approaches. Originality/value This paper contributes to the literature on social entrepreneurship, makerspaces and the creative industries by developing the understanding of OA studios and CSE management and the internal dynamics that influence organisational and social outcomes.

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