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The interplay between ideological resistance and management control: an Egyptian case study

Ahmed Diab (Faculty of Commerce, Beni-Suef University, Beni-Suef, Egypt)
Ahmed Aboud (Department of Accounting, Business School, University of Portsmouth, Portsmouth, UK) (Beni-Suef University, Beni-Suef, Egypt)

Journal of Accounting in Emerging Economies

ISSN: 2042-1168

Article publication date: 28 March 2019

Issue publication date: 23 April 2019

457

Abstract

Purpose

This study explores the relationship between institutional logics and workers’ agency in business organisations. The purpose of this paper is to explain management control in a complex setting of workers’ resistance and institutional multiplicity and complexity. Exploring the inherent political volatility at the macro level, the work also investigates the political aspects of economic organisations and the intermediary role of individuals who deal with these institutions.

Design/methodology/approach

Theoretically, the study triangulates institutional logics and labour process theories, linking higher-order institutions with mundane labour practices observed in the case study. Methodologically, the study adopts a post-positivistic case study approach. Empirical data were solicited in a village community, where sugar beet farming and processing constitutes the main economic activity underlying its livelihood. Data were collected through a triangulation of interviews, documents and observations.

Findings

The study concludes that, especially in LDCs agro-manufacturing settings, economic and societal institutions play a central role in the mobilisation of labour resistance. Control can be effectively practiced, and be resisted, through such economic and social systems. This study affirms the influence of institutional logics on individuals’ agency and subjectivity.

Originality/value

The study contributes to literature by investigating the relationship between subalterns’ agency and institutional logics in a traditional political and communal context, in contrast to the highly investigated western contexts; and providing a definition of management control based on the prevalent institutional logics in the field.

Keywords

Citation

Diab, A. and Aboud, A. (2019), "The interplay between ideological resistance and management control: an Egyptian case study", Journal of Accounting in Emerging Economies, Vol. 9 No. 2, pp. 208-236. https://doi.org/10.1108/JAEE-07-2017-0070

Publisher

:

Emerald Publishing Limited

Copyright © 2019, Emerald Publishing Limited

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