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

IF 2.3 4区管理学 Q2 BUSINESS, FINANCE

Qualitative Research in Accounting and Management Pub Date : 2020-09-24 DOI:10.1108/QRAM-12-2019-0134

A. Diab

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引用次数: 7

Abstract

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.

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在政治逻辑兴起期间，劳动力动态、会计和问责制实践之间的相互作用:埃及案例研究

目的-本研究的目的是在传统和不稳定的非洲环境中提供管理，会计和控制(MAC)实践的政治解释。这是通过探索埃及最新革命政治的影响以及背景下的劳工动态来完成的。设计/方法论/方法-理论上，该研究使用制度逻辑的视角来理解高层制度在微观层面上对公司管理和工人的影响。在方法上，本研究采用解释性案例研究法。数据是通过访谈、文件和观察的三角法收集的。研究结果-研究发现，不稳定的政治环境可能对MAC实践产生不同的矛盾影响。它还得出结论，革命事件不仅在MAC实践的配置中发挥核心作用，而且在动员工人抵抗这些实践方面也发挥着核心作用。原创性/价值——该研究通过调查在动荡、政治或革命背景下MAC实践的不同表现，与高度调查的稳定的西方背景形成对比，从而为文献做出贡献。这扩大了社会在会计和控制领域的定义。

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来源期刊

Qualitative Research in Accounting and Management Multiple-

CiteScore

4.50

自引率

31.60%

发文量

期刊介绍： Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics