The influence of institutional pressures on the implementation of a performance measurement system in an Egyptian social enterprise
Alsaid, Loai Ali Zeenalabden Ali and Ambilichu, Charles Anyeng (2020) The influence of institutional pressures on the implementation of a performance measurement system in an Egyptian social enterprise. Qualitative Research in Accounting & Management, 18 (1). pp. 53-83. ISSN 1176-6093
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Abstract
Purpose
This study aims to explore the influence of field-level funding pressure and resource dependency on conflicting institutional logics in implementing a new performance measurement system (PMS) within a privatised social enterprise (SE) in a developing country. It answers the research question: how accounting-based key performance indicators (KPIs) were chosen within a privatised SE to maintain co-existence between two different institutional logics, the social and commercial logics, to gain legitimacy in the government funding scheme.
Design/methodology/approach
This study expands the application and contribution of the Besharov and Smith’s (2014) logics multiplicity framework to previous management accounting literature on PMS and institutional logics. It adds a new dimension to previous literature to theorise the cognitive dynamics of institutional logics at three distinct but interrelated institutional levels, namely, field, organisational and individual. Data come from an interpretive case study of an Egyptian SE, involved in implementing a social project (drinking water refining) in rural communities.
Findings
PMS acts as a political tool through which the privatised case company has gained societal acceptance and legitimacy in the government funding scheme. Its non-political KPIs have turned into political tools to meet the institutional demands of the funding scheme. This government involvement represents field-level institutional logics, which influenced the organisational-level interplay of commercial and social logics and then the individual-level choice of internal KPIs. This contributes to the fact that institutional logics and their interplay between these three levels are “in a state of flux” within SEs’ internal PMS.
Originality/value
This study deals with a real-life practical case that proves the prevalence of one institutional logic over another at both the organisational and individual levels may be occasioned by organisational field pressures and opportunities rather than by other intra-organisational conflicts as discussed in most previous literature on PMS and institutional logics.
| Item Type: | Article | ||||||
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| Identification Number: | https://doi.org/10.1108/QRAM-03-2020-0027 | ||||||
| Dates: |
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| Uncontrolled Keywords: | Social enterprises, Performance measurement system, Government involvement, institutional logics, Key performance indicators, Egypt | ||||||
| Subjects: | CAH17 - business and management > CAH17-01 - business and management > CAH17-01-01 - business and management (non-specific) | ||||||
| Divisions: | Faculty of Business, Law and Social Sciences > Birmingham City Business School | ||||||
| Depositing User: | Gemma Tonks | ||||||
| Date Deposited: | 08 Mar 2023 14:59 | ||||||
| Last Modified: | 22 Mar 2023 11:48 | ||||||
| URI: | https://www.open-access.bcu.ac.uk/id/eprint/14231 |
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