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The accountability process during the centrality of state institutional logics: a case from an African rural context

Ahmed Diab (Accounting Department, Prince Sultan University, Riyadh, Saudi Arabia) (Faculty of Commerce, Beni-Suef University, Beni-Suef, Egypt)

Journal of Accounting in Emerging Economies

ISSN: 2042-1168

Article publication date: 9 February 2021

Issue publication date: 31 May 2021

209

Abstract

Purpose

This study investigates state institutions' influence on corporate accountability and control practices in a rural African context. Exploring the different rationales behind state existence in the context of sugar production in Egypt, this work clarifies how accountability is practised differently in the case of the high centrality of state logics in the business sector.

Design/methodology/approach

Theoretically, the study draws insights from the institutional logics perspective. Following the case study approach, data are collected through interviews, observations and documents.

Findings

The study found that state institutions can play a supportive rather than a mere constraining role in the management, accountability and control processes. Notably, it clarified how state-related institutions were highly central and influential in a way that enabled them to curb the (negative) influences of the community and business institutions. In this context, it is social – rather than functional – accountability which emerges as the central control practice to achieve answerability and enforcement.

Originality/value

Thus, this study's reported findings confirm the role of institutional (political) logics as supportive in society.

Keywords

Acknowledgements

The author would like to thank Prince Sultan University for their support.

Citation

Diab, A. (2021), "The accountability process during the centrality of state institutional logics: a case from an African rural context", Journal of Accounting in Emerging Economies, Vol. 11 No. 3, pp. 341-366. https://doi.org/10.1108/JAEE-06-2020-0126

Publisher

:

Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

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