Institutions, agency and the institutionalization of budgetary control in a hybrid state-owned entity

Gooneratne, Tharusha; Hoque, Zahirul

doi:10.1016/j.cpa.2015.12.003

Cited by 21 publications

(30 citation statements)

References 44 publications

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“…They may be institutional entrepreneurs who are knowledgeable and reflexive actively seek change. This is observed in previous studies such as Gooneratne and Hoque (2016), Micelotta et al (2017) and Ahrens and Ferry (2018). Mouzelis (1991, p. 30) claims that the further the 'analysis shifts from individual to collective action, from micro to macro actions' then there will be a tendency for more critically reflective attitudes towards internal structures to come to the fore.…”

Section: Duality In Sstsupporting

confidence: 51%

The paradox of embedded agency from a strong structuration perspective

Kholeif

Jack

2019

QRAM

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This paper uses Stones' Strong Structuration Theory (SST) that combines Giddens' duality and Archer's analytical dualism to deal with the paradox of embedded agency, focussing on resistance, in the budgeting literature. It also applies this framework to an illustrative case study that examines a failed attempt to implement performance based budgeting (PBB) in the Egyptian Sales Tax Department (ESTD). Design/methodology/approach We have used SST as an analytical framework. Longitudinal case study data were collected from interviews, observations, discussions and documentary analysis, and from publicly available reports and other media issued by the World Bank. Findings The SST framework identifies the circumstances in which middle managers as embedded agency have limited possibilities to change their dispositions to act and identify opportunities for emancipation in the wider social context in which they are embedded. The official explanation for the failure to implement PBB in Egypt was obstruction by middle managers. The findings of this study provide an alternative explanation to that published by the World Bank for the failure to institutionalise PBB in Egypt. It was found that the middle managers were the real supporters of PBB. Other parties and existing laws and regulations contributed to the failure of PBB. Research limitations/implications As a practical implication of the study, the analysis presented here offers an alternative interpretation of the failure of the Egyptian project for monitoring and evaluation to that published by the World Bank. This case and similar cases may enhance our understanding of how and when monitoring and evaluation technologies should be introduced at the global level, in order to manage conflicts of interest between agencies and beneficiaries. Originality/value This paper contributes to the extant management accounting literature on the use of structuration theory in addressing the paradox of embedded agency in making or resisting structural change. It uses SST to integrate Giddens' structuration theory (ST) with critical realist theory, incorporating duality and dualism in a stronger model of structuration. The SST framework offers a means of analysing case studies that result from interactions and conjunctures between different groups of actors, at different ontological levels. The paper also examines the issue of embedded agency in budgeting research using an illustrative case study from a developing country, Egypt.

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Section: Duality In Sstsupporting

confidence: 51%

The paradox of embedded agency from a strong structuration perspective

Kholeif

Jack

2019

QRAM

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“…However, it does not necessarily mean that social enterprises also use PMSs for internal purposes. Instead of reducing tensions, PMSs developed for enhancing legitimacy often increase performing and belonging tensions [140,142,146].…”

Section: Legitimacymentioning

confidence: 99%

Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises

2019

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This systematic literature review explores the role of performance measurement systems (PMSs) in managing multiple logics in social enterprises. Social enterprises are hybrid organizations that simultaneously pursue a social mission (social logic) and financial sustainability (commercial logic). Satisfying multiple logics often leads to tensions, which are addressed and managed through PMSs. For this, we conduct a systematic literature review to derive our conclusions. PMSs in social enterprises may assume the roles of mediator, disrupter and symbolizer. The PMS works as a mediator in combination with sincere stakeholder involvement when both logics are represented in the PMS. If a PMS represents only one logic, it increases tensions and the PMS becomes a disrupter. When the PMS is used to enhance legitimacy, the PMS assumes the role of a symbolizer. In particular, we find that PMSs are most useful for monitoring performance and enhancing legitimacy. The role of PMSs in decision-making is limited due to difficulties of integrating social and commercial logics into a single PMS. Several factors—such as decision-makers’ influence—further shape the role of PMSs.

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“…Furlong (), whose multiple case study applies to the theories of urban entrepreneurialism, concludes that the more a public enterprise is focused on creating social value, the more its geographical focus differs from that of an enterprise with (solely) commercial objectives. Furlong () also states that the often conflictual mix of social and commercial entrepreneurial activity within public enterprises is guided by state policy, a finding in line with those of Gooneratne and Hoque (), Bernier (), and Smith (). The last small case study confirms those remarks by referring to board meetings where the discussions can be more political than business oriented (Smith ).…”

Section: Results: a Framework Of Determinants Related To Entrepreneurmentioning

confidence: 68%

“…(), whose study could not establish that renewal mediates the relationship between the political environment and growth and also development. While Gooneratne and Hoque () and Smith () state that external institutions and industry regulations may foster entrepreneurial activities, Bernier () suggests the public sector is a poor institutional environment for entrepreneurship. Specifically, the paper claims that the public sector has too many rules or is too risk adverse to offer opportunities to entrepreneurs (Bernier ).…”

Section: Results: a Framework Of Determinants Related To Entrepreneurmentioning

confidence: 99%

Linking Two Worlds? Entrepreneurial Orientation in Public Enterprises: A Systematic Review and Research Agenda

Tremml

2018

Ann Public Coop Econ

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Contemporary public enterprises differ from their forebears. Today, they are more similar to private enterprises, receiving far more attention than previously, when privatization processes all over the world were in the spotlight. Furthermore, the broad research stream of entrepreneurship has so far neglected the consideration of public enterprises. To set a future research agenda, the author examines the dispersed literature using an integrative and organizing framework to identify major topics and research findings. This paper reviews articles that investigate the entrepreneurship in contemporary public enterprises. Despite the growing scholarly interest globally, this systematic literature review indicates there is no more than a loose connection between the literature streams of public entrepreneurship and corporate entrepreneurship. Specifically, the review shows that the multidimensional concept of entrepreneurial orientation has thus far been ignored, although autonomy plays a significant role in the literature review, namely in the context of the interference of the public owner. It also reveals other essential research gaps, such as the development of a modern theory of public enterprises. The linked research stream of public‐sector corporate entrepreneurship offers a broad area of scholarly research and should encourage further investigation.

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Institutions, agency and the institutionalization of budgetary control in a hybrid state-owned entity

Cited by 21 publications

References 44 publications

The paradox of embedded agency from a strong structuration perspective

The paradox of embedded agency from a strong structuration perspective

Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises

Linking Two Worlds? Entrepreneurial Orientation in Public Enterprises: A Systematic Review and Research Agenda

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