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

[img]
Preview
Text
the influence of institutional pressures.pdf - Accepted Version
Available under License Creative Commons Attribution Non-commercial No Derivatives.

Download (814kB)

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
Identification Number: https://doi.org/10.1108/QRAM-03-2020-0027
Dates:
DateEvent
1 October 2020Accepted
6 November 2020Published Online
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 > College of Accountancy, Finance and Economics
Faculty of Business, Law and Social Sciences > College of Business, Digital Transformation & Entrepreneurship
Depositing User: Gemma Tonks
Date Deposited: 08 Mar 2023 14:59
Last Modified: 20 Jun 2024 12:06
URI: https://www.open-access.bcu.ac.uk/id/eprint/14231

Actions (login required)

View Item View Item

Research

In this section...