Control practices in a traditional industry in Sri Lanka: an institutional logics perspective

Rochelle Wimalasinghe and Tharusha N. Gooneratne

Qualitative Research in Accounting & Management, 2019, vol. 16, issue 1, 93-116

Abstract: Purpose - The purpose of this paper is to explore the co-existence of multiple logics, resulting complexities and their implications on control practices within a traditional industry (southern cinnamon) in Sri Lanka. Design/methodology/approach - The paper is premised upon the qualitative methodology and case study approach, while the theoretical backing is provided by the institutional logics perspective. Findings - The findings reveal that controls are exercised in the southern cinnamon industry to manage competing facets stemming from the co-existence of multiple logics, such as family logic, commercial logic and state logic. Amid the recurring complexity caused by competing logics, the industry remains in a state of control through mediators, such as the exporter trade union (the Spice Council), which although predominantly guided by commercial logic, acts in easing-off tensions between competing logics, while serving the interest of multiple actors. Controls in southern cinnamon nevertheless take a peculiar form, giving way to the continuation of traditional rudimentary practices, which essentially represent the interests of ground level actors. Originality/value - Moving beyond corporate settings, which are the typical focus of mainstream studies, this paper adds to the existing body of knowledge on control practices in traditional industries, where informal and localized controls prevail. Theoretically, it expands the use of the institutional logics perspective, recognizing multiple logics, tensions and complexities in management control research. In doing so, the authors probe into informal control mechanisms in traditional industries to understand the controls and complexities in practice. Practically, the paper portrays beliefs, issues and incidents in the field (of the southern cinnamon industry in Sri Lanka), which explains why the field operates as it does, thereby offering insights to actors in the field, ranging from practitioners to policymakers.

Keywords: Control; Qualitative methodology; Institutional logics (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:qram-07-2017-0071

DOI: 10.1108/QRAM-07-2017-0071

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