政府实体的制度逻辑和风险管理实践:来自沙特阿拉伯的证据

IF 2.4 Q2 BUSINESS, FINANCE
Peter Murr, Nieves Carrera
{"title":"政府实体的制度逻辑和风险管理实践:来自沙特阿拉伯的证据","authors":"Peter Murr, Nieves Carrera","doi":"10.1108/jaoc-11-2020-0195","DOIUrl":null,"url":null,"abstract":"\nPurpose\nThis 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.\n\n\nDesign/methodology/approach\nThis 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.\n\n\nFindings\nFindings 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.\n\n\nResearch limitations/implications\nThe study is based on a single case study in a specific country, limiting the generalizability of the findings.\n\n\nOriginality/value\nThis 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.\n","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"144 1","pages":""},"PeriodicalIF":2.4000,"publicationDate":"2021-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Institutional logics and risk management practices in government entities: evidence from Saudi Arabia\",\"authors\":\"Peter Murr, Nieves Carrera\",\"doi\":\"10.1108/jaoc-11-2020-0195\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\\nPurpose\\nThis 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.\\n\\n\\nDesign/methodology/approach\\nThis 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.\\n\\n\\nFindings\\nFindings 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.\\n\\n\\nResearch limitations/implications\\nThe study is based on a single case study in a specific country, limiting the generalizability of the findings.\\n\\n\\nOriginality/value\\nThis 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.\\n\",\"PeriodicalId\":46141,\"journal\":{\"name\":\"Journal of Accounting and Organizational Change\",\"volume\":\"144 1\",\"pages\":\"\"},\"PeriodicalIF\":2.4000,\"publicationDate\":\"2021-09-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Accounting and Organizational Change\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/jaoc-11-2020-0195\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting and Organizational Change","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/jaoc-11-2020-0195","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 2

摘要

本研究旨在了解制度逻辑如何影响非西方发展中国家政府实体采用和实施风险管理(RM)实践。设计/方法/方法本研究利用制度逻辑视角(ILP)分析沙特阿拉伯政府实体的案例研究。数据来自半结构化访谈、观察和文献证据。研究结果表明,沙特政府机构采用和实施RM项目植根于传统逻辑,尽管政府在政府机构中采用RM文化的催化剂是在现代化逻辑的启发下制定的改革计划中。在被调查的实体中,RM项目导致参与者面临这两种竞争逻辑的不稳定局面。尽管该项目使用了现代化逻辑的表现形式,但是组织中个人的行为被嵌入到传统逻辑中。研究局限性/意义本研究基于一个特定国家的单一案例研究,限制了研究结果的普遍性。原创性/价值本研究提供了新的证据,证明在一个发展中非西方国家的政府实体中采用和实施了资源管理。这样做增强了我们对管理者如何在一个未充分探索的环境中与竞争的制度逻辑作斗争的认识,并丰富了对RM关键驱动因素和障碍的当前描述。它还呼吁更深入地了解逻辑和管理实践在公共部门的相互作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Institutional logics and risk management practices in government entities: evidence from Saudi Arabia
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.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
CiteScore
4.80
自引率
15.80%
发文量
30
期刊介绍: The main objective of the journal is to provide a platform for researchers and practitioners from multiple disciplines to disseminate information on organizational and accounting systems change. To achieve this, the journal will be directed at mapping out contemporary changes in the new global business environment. It will seek to explain the new techniques, processes, and philosophies associated with the rise of strategy-oriented accounting and information systems.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信