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Institutional complexity and CSR practices: evidence from a developing country

Ahmed Diab (Department of Accounting, Prince Sultan University, Riyadh, Saudi Arabia) (Faculty of Commerce, Beni-Suef University, Beni-Suef, Egypt)
Abdelmoneim Bahyeldin Mohamed Metwally (Bangor Business School, Bangor University, BIBF Campus, Manama, Bahrain) (Department of Accounting, Faculty of Commerce, Assiut University, Assiut, Egypt)

Journal of Accounting in Emerging Economies

ISSN: 2042-1168

Article publication date: 17 September 2020

Issue publication date: 13 October 2020




The study aims to investigate the appearance of corporate social and environmental responsibility (CSER) practices in a context where economic, communal and political institutions are highly central and competing with each other.


Theoretically, the study draws upon the institutional logics perspective and the theoretical concepts of logics centrality and compatibility to understand how higher-order institutions interact with mundane CSER practices observed at the case company's micro level. Empirical data were solicited in an Egyptian village community, where fishing, agriculture and especially salt production constitute the main economic activities underlying its livelihood. A combination of interviews, informal conversations, observations and documents solicits the required data.


Thereby, this study presents an inclusive view of CSER as practiced in developing countries, which is based not only on rational economic perspectives – as is the case in developed and stabilised contexts – but also on social, familial and political aspects that are central to the present complex institutional environment.


The reported findings in this study highlight the role of non-economic (societal) logics in understating CSER in African developing nations.



Diab, A. and Metwally, A.B.M. (2020), "Institutional complexity and CSR practices: evidence from a developing country", Journal of Accounting in Emerging Economies, Vol. 10 No. 4, pp. 655-680.



Emerald Publishing Limited

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