The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village

Ahmed A. Diab

CRITICAL PERSPECTIVES ON ACCOUNTING, 2021, vol. 79, issue C

Abstract: This study explores the influence of traditional institutions on dominant economic institutions and on formal organisational practices. The aim is to provide a cultural, political and economic explanation of management accounting and control practices in a rural Egyptian agro-manufacturing setting. The work also investigates the intermediary role of individuals who deal with these institutions. Theoretically, it triangulates institutional logics and labour process theories, linking higher-order institutions with mundane labour practices observed in the case study. Empirical data were solicited in a village community, where sugar beet farming and processing constitutes the main economic activity underlying its livelihood. Data were collected through a triangulation of interviews, collection of documents and observations. The study concludes that, especially in less-developed countries agro-manufacturing settings, community institutions, including family and religious institutions, play a central role not only in implementation of management accounting and control but also in the mobilization of labour resistance. That is management accounting and control can be effectively practiced, and be resisted, through such social systems. This study affirms the influence of individual agency and subjectivity on institutional logics. It contributes to literature by investigating institutional logics in a traditional communal context, in contrast to the highly investigated Western contexts.

Keywords: Management accounting and control; Community logics; Labour process; Egypt (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:79:y:2021:i:c:s1045235419300425

DOI: 10.1016/j.cpa.2019.04.005

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