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Interplay between labour dynamics, accounting and accountability practices during the rise of a political logic: an Egyptian case study

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

Qualitative Research in Accounting & Management

ISSN: 1176-6093

Article publication date: 23 September 2020

Issue publication date: 15 October 2020




The purpose of this study is to provide a political explanation of management, accounting and control (MAC) practices in a traditional and unstable African setting. This was done by exploring the influence of latest revolutionary politics in Egypt along with labour dynamics in the context.


Theoretically, the study uses the institutional logics perspective to understand the effects of higher order institutions on corporate management and workers at the micro level. Methodologically, the study adopts an interpretative case study approach. Data were collected using a triangulation of interviews, documents and observations.


The study finds that volatile political settings can have different contradictory implications for MAC practices. It also concludes that revolutionary events play a central role not only in the configuration of MAC practices but also in the mobilisation of labour resistance to these practices.


The study contributes to the literature by investigating the different appearances of MAC practices in a volatile, political or revolutionary context, in contrast to highly investigated stabilised Western contexts. This broadens the definition of the social in the area of accounting and control.



Great thanks to Professor Chandana Alawattage for his invaluable comments, encouragement, and suggestions regarding different issues relevant to this study. Comments and guidance received from the editor and two anonymous reviewers are also acknowledged. It has helped to improve the paper significantly.


Diab, A.A.A. (2020), "Interplay between labour dynamics, accounting and accountability practices during the rise of a political logic: an Egyptian case study", Qualitative Research in Accounting & Management, Vol. 17 No. 4, pp. 675-702.



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