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  • 1
    Online Resource
    Online Resource
    Institutional ambidexterity and management control : The role of religious, communal and political institutions
    Emerald ; 2019
    In:  Qualitative Research in Accounting & Management Vol. 16, No. 3 ( 2019-08-05), p. 373-402
    Details
    In: Qualitative Research in Accounting & Management, Emerald, Vol. 16, No. 3 ( 2019-08-05), p. 373-402
    Abstract: The purpose of this study is to investigate in depth how an organisation is able to achieve its economic objectives in a situation of institutional complexity through being institutionally dexterous. The study also investigates how this is done through overriding formal controls and concentrating on socio-political and communal-based controls. Design/methodology/approach Theoretically, the study draws on the perspectives of institutional complexity and ambidexterity to link higher-order institutions with mundane labour control practices observed at the micro level of the case company. Methodologically, the study adopts an interpretive – case study – approach. Empirical data were solicited in an Egyptian village community, where sugar beet farming and processing constitutes the main economic activity underlying its livelihood. Data were collected through a triangulation of interviews, documents and observations. Findings The study concludes that, especially in socio-political contexts such as Egypt, the organisational environment can better be understood and perceived as institutionally complex situation. To manage such complexity and to effectively meet its economic objectives, the organisation needs to be institutionally dextrous. Thereby, this study presents an inclusive view of management control (MC) which is based not only on rational economic practices, but also on social, religious and political aspects that are central to this institutional environment. Originality/value The study contributes to MC and logics literature in a number of respects. It extends the institutional logics debate by illustrating that logics get re-institutionalised by the “place” through its cultural, political and communal identities that filter logics’ complexities to different ends. Further, it extends the cultural political economy of MC by illustrating that MC in socio-political settings is also an operational manifestation of the logics prevailing in the context. These logics produced an informal MC system that dominated the formal known MCs.
    Type of Medium: Online Resource
    ISSN: 1176-6093 , 1176-6093
    URL: Article
    DOI: 10.1108/QRAM-08-2017-0081
    Language: English
    Publisher: Emerald
    Publication Date: 2019
    detail.hit.zdb_id: 2243979-1
    SSG: 3,2
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  • 2
    Online Resource
    Online Resource
    Institutional complexity and CSR practices: evidence from a developing country
    Emerald ; 2020
    In:  Journal of Accounting in Emerging Economies Vol. 10, No. 4 ( 2020-09-17), p. 655-680
    Details
    In: Journal of Accounting in Emerging Economies, Emerald, Vol. 10, No. 4 ( 2020-09-17), p. 655-680
    Abstract: The study aims to investigate the appearance of corporate social and environmental responsibility (CSER) practices in a context where economic, communal and political institutions are highly central and competing with each other. Design/methodology/approach Theoretically, the study draws upon the institutional logics perspective and the theoretical concepts of logics centrality and compatibility to understand how higher-order institutions interact with mundane CSER practices observed at the case company's micro level. Empirical data were solicited in an Egyptian village community, where fishing, agriculture and especially salt production constitute the main economic activities underlying its livelihood. A combination of interviews, informal conversations, observations and documents solicits the required data. Findings Thereby, this study presents an inclusive view of CSER as practiced in developing countries, which is based not only on rational economic perspectives – as is the case in developed and stabilised contexts – but also on social, familial and political aspects that are central to the present complex institutional environment. Originality/value The reported findings in this study highlight the role of non-economic (societal) logics in understating CSER in African developing nations.
    Type of Medium: Online Resource
    ISSN: 2042-1168
    URL: Article
    DOI: 10.1108/JAEE-11-2019-0214
    Language: English
    Publisher: Emerald
    Publication Date: 2020
    detail.hit.zdb_id: 2589598-9
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  • 3
    Online Resource
    Online Resource
    Telework operationalization through internal CSR, governmentality and accountability during the Covid-19: evidence from a developing country
    Emerald ; 2022
    In:  International Journal of Organizational Analysis Vol. 30, No. 6 ( 2022-12-07), p. 1441-1464
    Details
    In: International Journal of Organizational Analysis, Emerald, Vol. 30, No. 6 ( 2022-12-07), p. 1441-1464
    Abstract: This study aims to examine the impact of Covid-19 on transforming accountability, corporate social responsibility (CSR) and office operation and control. This paper explains how unleashing the rationality of health and safety along with internal CSR made the transformation to telework successfully operable in a periphery of a western multinational corporation. Design/methodology/approach The study draws upon the theories of governmentality and social accountability. It adopts an interpretative qualitative research approach and uses the case study method. Data were collected from one of the biggest private sector telecommunication companies in Egypt. Findings This study finds that Covid-19 and its related health and safety discourse represented a good rationale for the western home office to accelerate the initiation of its office transformation plan to reach full working from home policy in a less developed country peripheral subsidiary. Under the guise of CSR, the company spent a large budget to make this transformation quickly operable, while its Egyptian subsidiary is financially distressed. Moreover, the company achieved its objectives from this new rationality as employees currently prefer the telework mode which reduces the company costs in the long run. Practical implications The study provides practitioners with evidence and practicable knowledge regarding the impact of Covid-19 on office reconfiguration and the ways used to achieve this in the Egyptian telecommunication sector. Originality/value The current study extends the governmentality literature by illustrating that transformation to telework in emerging markets is an operational manifestation of cost reduction and efficiency rationality under the guise of CSR. Moreover, it extends the office transformation literature by bringing early evidence regarding office transition plans during COVID-19 in an emerging market.
    Type of Medium: Online Resource
    ISSN: 1934-8835 , 1934-8835
    URL: Article
    DOI: 10.1108/IJOA-11-2020-2500
    Language: English
    Publisher: Emerald
    Publication Date: 2022
    detail.hit.zdb_id: 2435914-2
    SSG: 3,2
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  • 4
    Online Resource
    Online Resource
    Assessing and allocating the financial viability risk factors in public-private partnership wastewater treatment plant projects
    Emerald ; 2021
    In:  Engineering, Construction and Architectural Management Vol. 28, No. 10 ( 2021-11-04), p. 3014-3040
    Details
    In: Engineering, Construction and Architectural Management, Emerald, Vol. 28, No. 10 ( 2021-11-04), p. 3014-3040
    Abstract: This research investigates the financial viability risk factors that threaten the private investor's economic scheme in the public private partnership (PPP) wastewater treatment plant (WWTP) projects in Egypt. The aims of this study are to: (1) illustrate and cluster the financial viability risk factors in accordance with the PPP WWTP projects' nature, (2) assess the risk factors' criticality degrees according to their severity and frequency levels of the financial viability, and (3) pinpoint the suited allocation of the financial viability risk factors between the public and private parties. Design/methodology/approach Relying on the previous analysts' endeavors, the questionnaire method, the fuzzy synthetic evaluation approach and the hypothetical normal distribution curve model; the severity, frequency, criticality and allocation preference of 32 financial viability risk factors were assessed from 12 Egyptian PPP experts. Findings The data analysis yielded that foreign exchange risk, currency risk/inflation, license risk, construction cost-overrun and late site handover are the key factors in arising the financial viability risk issue in the PPP WWTP projects. Considering the discussion of these key risks, the study summarized that the financial viability's key risk factors are notably be affected by the economic, political and administrative circumstances of the host county. Additionally, the inflation lesion was found to be the core reason of most of the key risk factors. Originality/value This research originality stems from its contribution to address the gab in the PPP risk assessment literature of the concessionaire's financial viability in the WWTP projects in a country of developing economy as Egypt. This, first, enriches the scholarly based knowledge of the PPP projects' risk analysts of the developing countries. Accordingly, it moves the current PPP risk assessment research further to deeply apprehend these markets' risks. Second, it equips the policymakers in the public and private sectors of such projects with a map that clarifies their assigned risk factors and the responsibilities that each party should bear to generate a mutual stable investment environment for achieving their aims successfully. This, indeed, paves the way for more private investments to be involved in the developing markets' PPP projects with a profitable satisfactory level for the private concessionaire. In the same vein, more WWTP projects, which are highly needed for the public sector and its people, are executed.
    Type of Medium: Online Resource
    ISSN: 0969-9988
    URL: Article
    DOI: 10.1108/ECAM-05-2020-0373
    Language: English
    Publisher: Emerald
    Publication Date: 2021
    detail.hit.zdb_id: 2020204-0
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  • 5
    Online Resource
    Online Resource
    The impact of institutional ownership on the value relevance of accounting information: evidence from Egypt
    Emerald ; 2023
    In:  Journal of Financial Reporting and Accounting Vol. 21, No. 3 ( 2023-05-31), p. 509-525
    Details
    In: Journal of Financial Reporting and Accounting, Emerald, Vol. 21, No. 3 ( 2023-05-31), p. 509-525
    Abstract: This paper aims to examine the value relevance (VR) of accounting information (AI) presented by Egyptian listed non-financial companies. Further, the study investigates the influence of institutional ownership on the value relevance of AI in a developing market, namely, the Egyptian market. Design/methodology/approach The study uses data from 2014 to 2017 with a total of 248 observations and analyses the data using regression analysis. Data are collected from the nonfinancial companies listed on the Egyptian Stock Exchange. Findings The authors found that the AI reported by the Egyptian listed non-financial companies is value relevant. Regarding the influence of institutional ownership, it is found to significantly impact the VR of AI reported by the sample companies. This model investigated the effect of corporate size and financial leverage as controlling variables and found that they have an insignificant influence on the VR of AI. Originality/value The current study findings enrich the literature by enhancing the understanding regarding institutional owners’ impact on corporate value. Further, bringing evidence from an emerging market can have implications for accounting researchers interested in addressing other emerging markets with similar contextual and institutional environments.
    Type of Medium: Online Resource
    ISSN: 1985-2517 , 1985-2517
    URL: Article
    DOI: 10.1108/JFRA-05-2021-0130
    Language: English
    Publisher: Emerald
    Publication Date: 2023
    detail.hit.zdb_id: 2490369-3
    SSG: 3,2
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  • 6
    Online Resource
    Online Resource
    Risk-based management control resistance in a context of institutional complexity: evidence from an emerging economy
    Emerald ; 2021
    In:  Journal of Accounting & Organizational Change Vol. 17, No. 3 ( 2021-06-01), p. 416-435
    Details
    In: Journal of Accounting & Organizational Change, Emerald, Vol. 17, No. 3 ( 2021-06-01), p. 416-435
    Abstract: The purpose of this study is to examine the impact of competing logics on the implementation of risk-based management controls (RBMC) by providing evidence of resistance due to competing logics. Moreover, the study proposes solutions to logic contestation. These solutions may help the company override logic complexity. Design/methodology/approach This study draws upon the theory of institutional logics. It adopts an interpretative qualitative research approach and uses the case study method. Data were collected from one of the biggest private sector insurance companies in Egypt through a triangulation of interviews, observations and documents. Findings We found that internalised and institutionalised roles and structures – represented by the incumbent corporate and community-related sets of logics – compete and disrupt the emerging enterprise risk management and RBMCs. The newly imposed RBMCs produced heterogenic practices that changed the means of controls at the case company. However, this change was faced by resistance from local employees, as it represented a challenge to the prevailing cultural symbols and norms in their traditional work environment. Originality/value This study contributes to the literature by offering new evidence on resistance to Western risk-based management control projects applied in emerging markets. Moreover, it extends the cultural political economy of management accounting and control by illustrating that management accounting in emerging markets is also an operational manifestation of culture, community and location.
    Type of Medium: Online Resource
    ISSN: 1832-5912 , 1832-5912
    URL: Article
    DOI: 10.1108/JAOC-04-2020-0039
    Language: English
    Publisher: Emerald
    Publication Date: 2021
    detail.hit.zdb_id: 2218013-8
    SSG: 3,2
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  • 7
    Online Resource
    Online Resource
    An institutional analysis of the risk management process during the COVID-19 pandemic: evidence from an emerging market
    Emerald ; 2023
    In:  Journal of Accounting & Organizational Change Vol. 19, No. 1 ( 2023-01-02), p. 40-62
    Details
    In: Journal of Accounting & Organizational Change, Emerald, Vol. 19, No. 1 ( 2023-01-02), p. 40-62
    Abstract: This study aims to investigate the institutional changes brought about by the COVID-19 pandemic on the Bahraini insurance sector. This study also examines how those changes affected the risk management practices. Design/methodology/approach This study deploys a qualitative methodology with a case study design. The data are collected from multiple sources such as semi-structured interviews, documents and website analyses. Findings The COVID-19 pandemic has resulted in an institutional change in the Bahraini insurance sector. Pre-COVID-19, the professional logic was the dominant institutional logic. Then, the COVID-19 pandemic and its related uncertainties made the economic logic the most dominant logic. Accordingly, risk officers are currently responding to the crisis by being more risk-averse than risk managers. This study presents an inclusive institutional understanding of risk management as informed by the professional logic and socio-political and economic logics. Practical implications This study has implications for regulators and insurance customers by giving a snapshot of how insurers’ risk officers respond to the COVID-19 pandemic, which can help envisage their plans and actions. Originality/value This study contributes to risk management and institutional logics literature by illustrating how changes in risk management practices in emerging markets are an operational manifestation of sustaining profits and maintaining the positions of risk officers. This extends the risk management literature by bringing early evidence from an emerging market regarding risk officers’ behaviours and control plans during the COVID-19 pandemic. Moreover, this study extends the institutional logics literature by exploring the micro-level impacts of logics in an emerging insurance market.
    Type of Medium: Online Resource
    ISSN: 1832-5912 , 1832-5912
    URL: Article
    DOI: 10.1108/JAOC-03-2021-0043
    Language: English
    Publisher: Emerald
    Publication Date: 2023
    detail.hit.zdb_id: 2218013-8
    SSG: 3,2
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  • 8
    Online Resource
    Online Resource
    Enhancing the construction projects safety performance level to confront the civil engineering trades-related hazards
    Emerald ; 2021
    In:  Journal of Advances in Management Research Vol. 18, No. 3 ( 2021-07-06), p. 468-501
    Details
    In: Journal of Advances in Management Research, Emerald, Vol. 18, No. 3 ( 2021-07-06), p. 468-501
    Abstract: This work affords a practical checklist that specifies the civil engineering trades-related hazards and offers a safety indicator to identify the safety level of a construction project concerning the hazards of the civil engineering trades. Design/methodology/approach The methodology depends on reviewing the archival works, visiting the construction sites, utilizing the direct observation and preliminary hazard analysis methods and conducting semistructured interviews to pinpoint and validate the checklist of the civil engineering trades-related hazards. Additionally, a questionnaire-based survey with the rank sum weight technique has been employed to assemble and analyze the data required to build the safety indicator. Findings Relying upon the used methodology, 70 hazards under the trades of general environment, earth, demolition, excavation, concrete, dewatering, waterproofing insulation and scaffolding have been pinpointed and validated. This is in addition to the safety level indicator of the civil engineering trades-related hazards (SLICETH), which indicates high viability during its validation in five national and international projects. Originality/value The value of this work lies in its ability to tackle the gap existing in the safety management knowledge regarding the notion of the hazards of the civil engineering trades and their influences on the safety performance of the construction projects. As a result, it offers a complete knowledge to the academics and the practitioners for confronting the negative impacts of the civil engineering trades-related hazards. Consequently, it helps in enhancing the safety performance level in the sites of the construction projects.
    Type of Medium: Online Resource
    ISSN: 0972-7981
    URL: Article
    DOI: 10.1108/JAMR-08-2020-0198
    Language: English
    Publisher: Emerald
    Publication Date: 2021
    detail.hit.zdb_id: 2511485-2
    SSG: 3,2
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