To read this content please select one of the options below:

Risk-based management control resistance in a context of institutional complexity: evidence from an emerging economy

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

Journal of Accounting & Organizational Change

ISSN: 1832-5912

Article publication date: 8 February 2021

Issue publication date: 1 June 2021




The purpose of this study is to examine the impact of competing logics on the implementation of risk-based management controls (RBMC) by providing evidence of resistance due to competing logics. Moreover, the study proposes solutions to logic contestation. These solutions may help the company override logic complexity.


This study draws upon the theory of institutional logics. It adopts an interpretative qualitative research approach and uses the case study method. Data were collected from one of the biggest private sector insurance companies in Egypt through a triangulation of interviews, observations and documents.


We found that internalised and institutionalised roles and structures – represented by the incumbent corporate and community-related sets of logics – compete and disrupt the emerging enterprise risk management and RBMCs. The newly imposed RBMCs produced heterogenic practices that changed the means of controls at the case company. However, this change was faced by resistance from local employees, as it represented a challenge to the prevailing cultural symbols and norms in their traditional work environment.


This study contributes to the literature by offering new evidence on resistance to Western risk-based management control projects applied in emerging markets. Moreover, it extends the cultural political economy of management accounting and control by illustrating that management accounting in emerging markets is also an operational manifestation of culture, community and location.



Metwally, A.B.M. and Diab, A. (2021), "Risk-based management control resistance in a context of institutional complexity: evidence from an emerging economy", Journal of Accounting & Organizational Change, Vol. 17 No. 3, pp. 416-435.



Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

Related articles