Search results

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

The aim of this study is to investigate the impact of local political uncertainty on the asymmetric cost behavior (i.e. cost stickiness) for listed firms in China.

In this study, the authors manually collect the turnover data of prefecture-city officials as a measure of exogenous fluctuations in political uncertainty and obtain firm-level financial information from the China Stock Market Accounting Research (CSMAR) database. To perform the analysis, the authors augment the traditional cost stickiness model by including the interaction terms of the prefecture-city official turnover, and firm-level and prefecture-city level control variables.

The authors find that political turnover leads to a higher degree of cost stickiness, implying that firms retain slack resources when political uncertainty is high. Moreover, the effect of political turnover on cost stickiness is more pronounced for firms residing in regions with weaker institutional environments, and firms that are privately owned and with smaller size. The authors further provide evidence that policy uncertainty and the threat of losing political connection are two underlying channels. Overall, this study documents that the local political process is an important channel that influences corporate operational decisions.

This study provides the first piece of evidence on the relation between political uncertainty and cost stickiness at the local government level. Moreover, the authors propose and demonstrate two underlying channels through which political uncertainty affects firms' asymmetric cost behavior.

This paper aims to describe and explain women's labor participation in the public sector, particularly at the local level. The paper analyses the representation of women employees in the public sector through a case study of a city council in a mid-sized Spanish city. The authors delve into the extent of gender labor discrimination in public administration, exploring a diversity of situations, experiences, and perceptions of women workers in female, neutral, and male-dominated areas in the local administration.

The authors have applied a combined methodology of quantitative analysis based on an exhaustive analysis of the list of job posts, and qualitative analysis from the narratives of women workers in biographical interviews, in women-dominated, neutral and male-dominated areas.

The authors conclude by providing a clear description of women's representation in local administration. Despite the institutional efforts in applying gender equality norms and public policies in administration, employment and labor market, this article shows the persistent inequality in employment within the administration. The paper demonstrates that public administrations can be seen as gender regimes that tend to reproduce inequality by formal and informal dynamics. This inequality gender reproduction in a supposedly gender-neutral administration reflects discrimination in a labor market. The paper details phenomena relating to horizontal occupational segregation, glass ceilings, sticky floors, and the undervaluing of women's work, among other phenomena.

The administration should consider two essential factors that endanger gender equality: (1) the demonstrated regression of gender mainstreaming and the effects on women's employment as a consequence of the crisis, and (2) neoliberal governments and extreme right-wing parties (or neoliberal governments and extreme right-wing parties' support, as is the case with the current Andalusian regional government), whose agenda includes the fight against what neoliberal governments and extreme right-wing parties call “gender ideology”.

The gap between the effectiveness of gender legislation and actual working practices within the administration has been highlighted. This fact should be a wake-up call for the administrations to strictly comply with gender legislation, given that local administrations are the closest to the citizens. Future research should focus on changes to detect any regression and to prevent losing the improvements already achieved, which can still be very much strengthened.

This article helps to fill the gap in the literature on gender discrimination in the labor market, which often omits the public sector, especially in local administration, which is the closest administrative structure to citizenship respecting public policies. The article contributes to highlighting the need for an egalitarian labor market in order to achieve optimal performance, commitment and efficiency in egalitarian labor relations in local administration.

This study aims to investigate the role of relational asymmetries in influencing the coping strategies adopted by frontline workers to deal with the policy–client role conflict.

A comparative analysis of three different services highlights the role of the service relationships characteristics in explaining similarities and differences in the strategies adopted by street-level bureaucrats (SLBs). The research is based on the secondary analysis of three case studies conducted in Italy: the reception system for homeless people, the job brokerage service in the public employment service and the dispute settlement procedure in the labour inspectorate.

The results underline the interaction between the characteristics of the service relationship and the different coping strategies adopted to deal with the policy–client conflict.

The contribution of this study is threefold. Firstly, the authors focus on the influence of the characteristics of the service relationship in terms of agency resources over SLBs’ strategies to face with users’ expectations. Secondly, the authors intend to discuss these issues analysing SLBs not only as agents with individual preferences. Thirdly, the research design allows the authors to return to the street-level bureaucracy theory its comparative essence, proposing a comparative strategy with an explorative intent.

This study adopts an institutional entrepreneurship perspective in the context of public–private partnerships (P3s) to highlight the role of social actors in enacting institutional change in a complex organizational setting. By studying the actions of two prominent social actors, the authors argue that successful institutional change is the result of dynamic managerial activity supported by political clout, organizational authority and the social positioning of actors.

The authors conducted a field-based case study in a complex institutional and organizational setting in Alberta, Canada. The authors employed an institutional entrepreneurship perspective to identify and analyze the activities of two allied actors motivated to transform the institutional environment for public infrastructure delivery.

The empirical study suggests that the implementation of institutional change is both individualistic and collaborative. Moreover, it is grounded in everyday organizational practices and activities and involves a coalition of allies invested in enacting lasting change in organizational practice(s), even when maintaining the status quo seems advantageous.

The authors critique the structural explanations that dominate the literature on public–private partnership implementation, which downplays the role of agency and minimizes its interplay with institutional logics in effecting institutional change. Rather, the authors demonstrate that, given the observed impact of social actors, public–private partnership adoption and implementation can be theorized as a social phenomenon.

The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional body of accountants that was established in Venice in 1581 and operated until the end of the 18th century.

The research design offers a critical longitudinal explanation of the emergence of the Collegio dei Rasonati as a professional body in the context of Venetian society by relying on the social closure theory elaborated by Collins (1975); Parkin (1979) and Murphy (1988).

The Collegio dei Rasonati was established to overcome the prerogatives of a social class in accessing the accounting profession. However, the pre-existing professional elites enacted a set of social closure strategies able to transform this professional body into a stronghold of their privileges.

As virtually all of the evidence concerning the admission examinations has been lost over time, the investigation is restricted to the study of the few examples that have survived. The main implication of the study concerns the understanding of some dynamics leading to neutralize attempts to replace class privileges with a meritocratic system.

The research investigates the structure of the rules of social closure revealing the possibility of an antagonistic relationship between different co-existing forms of exclusion within the same structure. Moreover, it highlights that a form of exclusion can be made of different hierarchical levels.