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Article
Publication date: 17 January 2022

Idun Garmo Mo

The purpose of this paper is to investigate efforts to manage institutional complexity in a state-owned enterprise, the roles of explicated values in these efforts and how these…

8645

Abstract

Purpose

The purpose of this paper is to investigate efforts to manage institutional complexity in a state-owned enterprise, the roles of explicated values in these efforts and how these values interact with each other and other influential management controls.

Design/methodology/approach

Exploratory case study in StateEnt, a state-owned enterprise that faces institutional complexity. The analysis is based on interviews, observations and documents and concepts from the management control literature and institutional logics are applied.

Findings

Findings from this study suggest that a structural differentiation have separated two logics in different departments and two of the explicated values have become symbols of these logics taking on various roles in negotiations. Tension between the departments is heightened because the departments legitimize logic enactment through mobilizing different socio-technical dyads of management control. The division of responsibility between these departments still ensures that they need to collaborate and make compromises. The study also finds that exogenously imposed constraints have a significant influence on organizational activities, which is further strengthened due to internally developed management controls embedded in the same logic.

Research limitations/implications

The study contributes with deeper understanding of values as control, and how these interact with other control forms to influence organizational activity. Herein, the importance of regulatory controls in state-owned enterprises is also highlighted. A limitation of this study is the limited size of the organization under investigation.

Originality/value

The explicit emphasis on values as a control in studies on management control issues in institutionally complex environments is underemphasized in the literature.

Details

Qualitative Research in Accounting & Management, vol. 19 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 16 August 2019

Ahmed Abdelnaby Ahmed Diab and Abdelmoneim Bahyeldin Mohamed Metwally

The purpose of this study is to investigate in depth how an organisation is able to achieve its economic objectives in a situation of institutional complexity through being…

1570

Abstract

Purpose

The purpose of this study is to investigate in depth how an organisation is able to achieve its economic objectives in a situation of institutional complexity through being institutionally dexterous. The study also investigates how this is done through overriding formal controls and concentrating on socio-political and communal-based controls.

Design/methodology/approach

Theoretically, the study draws on the perspectives of institutional complexity and ambidexterity to link higher-order institutions with mundane labour control practices observed at the micro level of the case company. Methodologically, the study adopts an interpretive – case study – approach. Empirical data were solicited in an Egyptian 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 socio-political contexts such as Egypt, the organisational environment can better be understood and perceived as institutionally complex situation. To manage such complexity and to effectively meet its economic objectives, the organisation needs to be institutionally dextrous. Thereby, this study presents an inclusive view of management control (MC) which is based not only on rational economic practices, but also on social, religious and political aspects that are central to this institutional environment.

Originality/value

The study contributes to MC and logics literature in a number of respects. It extends the institutional logics debate by illustrating that logics get re-institutionalised by the “place” through its cultural, political and communal identities that filter logics’ complexities to different ends. Further, it extends the cultural political economy of MC by illustrating that MC in socio-political settings is also an operational manifestation of the logics prevailing in the context. These logics produced an informal MC system that dominated the formal known MCs.

Details

Qualitative Research in Accounting & Management, vol. 16 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 30 December 2020

James Aitken, Ann E. Esain and Sharon Williams

Managing complexity within care ecosystems is an increasing universal challenge. In health, this is emphasised by recent calls for greater care integration to achieve service…

Abstract

Purpose

Managing complexity within care ecosystems is an increasing universal challenge. In health, this is emphasised by recent calls for greater care integration to achieve service improvement as levels of comorbidity and frailty grow within populations. This research takes a service-dominant logic (SDL) stance in examining the sources, types and nature of complexity within a care ecosystem in the UK.

Design/methodology/approach

This illustrative case research focuses on a community care ecosystem. A multi-method approach is used combining semi-structured interviews, descriptive statistics and secondary data. The results were independently assessed and validated by participants through a second interview phase.

Findings

The findings from this research provide empirical support for the six complexities discussed in the supply chain literature. Identifying these complexities proffers the opportunity of applying manufacturing-derived complexity management strategies in care ecosystems. The conceptual model for institutional complexity, derived from the illustrative case study, showed that care professionals face additional complexity challenges in operating care ecosystems.

Practical implications

The management of complexity in care ecosystems requires professionals to be considerate of institutional arrangements when addressing the consequences of increasing levels of complexity. This necessitates the development of a balanced approach between reducing complexity while absorbing institutional arrangements which minimise risk.

Originality/value

Drawing on the supply chain complexity literature, the paper has developed a framework which guides care professionals facing increasing levels of complexity within the context of their institutional arrangements. As such, this research furthers our understanding of supply chain complexity effects in care ecosystems and provides a platform for future research.

Details

Supply Chain Management: An International Journal, vol. 26 no. 4
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 13 February 2017

Yipeng Liu

The purpose of this paper is to investigate the role of transnational entrepreneurs in growing born global firms, with a focus on the growth process facilitated by collaborative…

3986

Abstract

Purpose

The purpose of this paper is to investigate the role of transnational entrepreneurs in growing born global firms, with a focus on the growth process facilitated by collaborative entry mode.

Design/methodology/approach

The author chose the solar photovoltaic industry as the empirical setting. This industry is a particularly good context for the study because many firms in this industry sell knowledge-intensive products internationally from their inception. The primary data consist of 32 in-depth interviews with entrepreneurs, industry association representatives, research institute scholars, and professional service firms.

Findings

The study highlights the importance of transnational entrepreneurs who develop born global firms to maturity by using their technological knowledge, international connections, and bicultural advantages to navigate and leverage institutional complexity. Collaborative entry mode with distributors enables born global firms’ high growth rapidly, whereas transnational entrepreneurs play a central role in building and expanding international network. Initial public offering in overseas stock exchange accelerates the high growth trajectory of born global firm by signalling its maturity.

Research limitations/implications

The author took a process perspective by examining the growth and maturity of born global firms by collaborative partnership; the author’s focus on the role of transnational entrepreneurs highlighted entrepreneurs’ sensitivity to institutional complexity along the growth trajectory.

Practical implications

The author recommends both incumbent and entrepreneurial firms in developed economies collaborate with transnational entrepreneurs in various business areas. Industry firms may be able to cooperate on product and marketing development, and professional service firms can offer services to expand born global firms further, because transnational entrepreneurs follow the global “rules of the game”.

Originality/value

The author shed important light on the role of transnational entrepreneurs throughout the growth of born global firms via collaborative entry mode. Furthermore, the author develops a multilevel framework for analysing the combined influence of transnational entrepreneur and institutional complexity on the growth of born global firm.

Details

International Marketing Review, vol. 34 no. 1
Type: Research Article
ISSN: 0265-1335

Keywords

Book part
Publication date: 15 December 2016

Tracy A. Thompson and Jill M. Purdy

Institutional complexity shapes what is perceived as possible by framing cultural debates about practices, but organizations in turn shape how logics interpenetrate fields…

Abstract

Institutional complexity shapes what is perceived as possible by framing cultural debates about practices, but organizations in turn shape how logics interpenetrate fields, suggesting that we must consider both the degree of compatibility between logics and the degree of practice variation in a field. Our exploratory study of three entrepreneurial impact finance organizations considers how they situate their practices between the market and community logics. We offer a recursive view that considers how multiple institutional logics shape practices and how entrepreneurial organizations adapt and invent new practices that, through their continued use, can influence the institutional complexity of a field.

Details

How Institutions Matter!
Type: Book
ISBN: 978-1-78635-429-7

Keywords

Article
Publication date: 27 October 2020

Sujeewa Damayanthi, Tharusha N. Gooneratne and J.A.S.K. Jayakody

This paper explores how management controls of a clustered apparel firm in Sri Lanka (Stitch-It) is shaped by institutional field and societal logics, firm's head office…

1156

Abstract

Purpose

This paper explores how management controls of a clustered apparel firm in Sri Lanka (Stitch-It) is shaped by institutional field and societal logics, firm's head office prescriptions, clusters' own attributes and strategic behavior of cluster managers.

Design/methodology/approach

It follows the research philosophy of interpretivism and embedded case study approach within the qualitative research design, while institutional complexity within the institutional logics perspective and paradoxical tensions, organizational attributes and strategic responses to institutional processes provide the theoretical underpinning.

Findings

The findings suggest that market, profession and state logics in the apparel field, alongside community logic at the societal level, develop a state of complexity in Stitch-It and its clusters. At the cluster level, such complexity is further intensified by head office guidelines (on controls), which gets filtered by the organizational attributes of the particular clusters. At this state, paradoxical tensions are developed within clusters, and to mitigate such tensions, key organizational members employ different strategies, which in turn shape management controls of the clusters.

Practical implications

This paper highlights that practicing managers need to be mindful of different logics in the field, organizational attributes, resulting tensions, complexities, strategies to deal with them and their ramifications on controls.

Originality/value

The paper asserts that management controls is a dynamic and a situational phenomenon, which continuously evolves in light of organizational attributes, multiple logics and head office prescriptions. It conceptualizes the “tensions” evident in the design and implementation of management controls, arising due to multiplicity of pressures as “paradoxical tensions.” Although important and relevant to management control arena, “paradoxical tensions” has been scantly explored by prior researchers.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 22 September 2021

Prince Amoah and Gabriel Eweje

This paper aims to examine the barriers to the environmental sustainability practices of large-scale mining companies throughout a mine lifecycle, analysed in the context of the…

Abstract

Purpose

This paper aims to examine the barriers to the environmental sustainability practices of large-scale mining companies throughout a mine lifecycle, analysed in the context of the plural and competing logics and tensions in the broader institutional environment.

Design/methodology/approach

The paper used a qualitative methodology based on multiple cases involving multinational mining companies, regulators and other major stakeholder groups, as it offers an opportunity for analytical generalisations where the empirical results are compared to previously established theories.

Findings

The empirical results indicate that the environmental sustainability barriers are embedded within gaps in Ghana’s natural resources governance framework. The gaps arise out of contradictory interests and values, which hinder the direction and practices of large-scale mining companies.

Research limitations/implications

The findings may only apply to the context of this study and is inadequate as the basis for assessing the effectiveness or otherwise of specific initiatives of large-scale mining firms in Ghana.

Practical implications

This study have implications on how large-scale mining companies and their stakeholders define their values and goals, and engage in a dynamic process to accommodate the multiple and competing logics by implementing effective structures at the organisational and institutional levels.

Originality/value

This paper contributes to the sustainability and institutional complexity perspective by showing that plural logics are often contradictory, but may also be complementary in situations of complicit commonality, hindering sustainable outcomes. The authors argue that this is one of the few studies that have examined the barriers to environmental sustainability explicated in the context of institutional complexity.

Details

Corporate Governance: The International Journal of Business in Society, vol. 22 no. 2
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 9 May 2024

Paul J. Thambar, Aldónio Ferreira and Prabanga Thoradeniya

This study aims to examine the role of performance management systems (PMSs) in enabling logic blending to manage institutional complexity and tensions arising from coexisting…

186

Abstract

Purpose

This study aims to examine the role of performance management systems (PMSs) in enabling logic blending to manage institutional complexity and tensions arising from coexisting institutional logics.

Design/methodology/approach

This research uses a case study of an Australian non-government organisation (NGO) operating in an institutional field dominated by the state government, in which policy reform jolted the balance between institutional logics. Data was collected through semi-structured interviews, archival documents and observations.

Findings

We find the policy reform required the NGO to transform from a wholly care focus to accommodate a more balanced approach with a focus on care coupled with efficiency, outcome delivery and performance measurement. The NGO responded by revising its purpose, strategy and operational model and by seeking to address the imperatives of two dominant and often competing care and managerial logics. We find this was achieved through logic blending, in which PMSs played a pivotal role, with the formalisation and collaboration processes mobilising different elements of PMSs, mobilising some elements differently or not mobilising some elements at all.

Originality/value

This study highlights the central role of PMSs in managing tensions between and the complexity arising from coexisting institutional logics through logic blending, a form of enduring compromise. This study extends the accounting logics and performance management literature by developing the understanding of what constitutes logic blending and how it is distinct from other forms of compromise.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 19 September 2016

Yuan Ding, Véronique Malleret and S. Ramakrishna Velamuri

The purpose of this paper is to contribute to the literature on institutional complexity by highlighting patterns of strategic behaviors of SMEs in institutional environments…

Abstract

Purpose

The purpose of this paper is to contribute to the literature on institutional complexity by highlighting patterns of strategic behaviors of SMEs in institutional environments undergoing large scale transitions.

Design/methodology/approach

The paper uses five in-depth case studies of medium-sized enterprises in the Yangtze River Delta region to study their behaviors over the 2000-2012 period during which the institutional landscape in China underwent major changes.

Findings

The authors find that when institutional complexity is high, i.e., when neither the planned economy nor the market economy logic dominates, the role of organizational filters is more pronounced. In this situation, firm-level characteristics – its revenues and profitability, its competitive position and future prospects – play a dominant role in determining the nature of the strategic decisions and actions the firm undertakes.

Research limitations/implications

The findings provide a nuanced perspective on strategic behaviors under institutional complexity. The qualitative research design offers rich insights but limited generalizability.

Practical implications

The findings offer practical insights to SME leaders in terms of exercising caution in undertaking unrelated diversification during periods of transition from planned to market economies.

Originality/value

The authors apply the concepts of institutional complexity and organizational filters in a context of large scale institutional transitions to study the strategic behaviors of SMEs over a 12 year period.

Details

International Journal of Emerging Markets, vol. 11 no. 4
Type: Research Article
ISSN: 1746-8809

Keywords

Book part
Publication date: 5 April 2019

Merav Migdal-Picker and Tammar B. Zilber

The authors set out to study institutional work under complexity building on the struggle for legitimacy of the Lesbian, Gay, Bisexual, and Transgender (LGBT) community in Israel…

Abstract

The authors set out to study institutional work under complexity building on the struggle for legitimacy of the Lesbian, Gay, Bisexual, and Transgender (LGBT) community in Israel as their case study. The authors took a discursive approach and were interested in what actors claim they do. The findings suggest that actors manipulate the intentions and outcomes of their acts, thereby claiming for actorhood or negating it. These differential constructions are not random but echo the norms of the discursive spaces within which they are presented and interact with other actors’ work. Overall, the authors argue that actorhood is not a pre-condition for institutional work, nor is it its outcome, but rather an integral part thereof.

Details

Agents, Actors, Actorhood: Institutional Perspectives on the Nature of Agency, Action, and Authority
Type: Book
ISBN: 978-1-78756-081-9

Keywords

11 – 20 of over 43000