2021
DOI: 10.1108/jaee-10-2020-0279
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Managing competing institutional logics in governance of public-sector entities in Tanzania

Abstract: PurposeThe paper aims to investigate how the governance practices of public-sector entities (PSEs) in Tanzania are shaped by competing institutional logics and strategies used to manage the logics.Design/methodology/approachIn the paper, empirical evidence was gathered through documentary sources, non-participant observations and in-depth interviews with members of boards of directors (BoDs), chief executive officers (CEOs), internal and external auditors, senior executives and ministry officials. The data wer… Show more

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Cited by 3 publications
(2 citation statements)
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“…Furthermore, financial governance is one of the important tools used in promoting economic performance competitiveness factors of the organizations, increasing the value added, and activating the role of executive and top management (Kamaruddin et al, 2021). Mzenzi and Gaspar (2021) show that, financial governance enhances the public organizations' competitiveness by improving the performance of internal and external auditors through the principles of competitiveness and the role played by border of directors and executive officials, in addition to enhancing the organizational structure with view to promoting financial performance, activating accountability on different levels, expanding the participation in accountability, and setting the necessary plans (Stafford and Stapleton, 2021). Xue and Niu (2019) emphasize that, transparency and accountability are necessary to activate financial governance, especially concerning the financial results and reports and disseminating them on all levels, along with the existence of administrative system ensuring the easiness of communications and information circulation.…”
Section: Financial Governance In Public Organizationsmentioning
confidence: 99%
“…Furthermore, financial governance is one of the important tools used in promoting economic performance competitiveness factors of the organizations, increasing the value added, and activating the role of executive and top management (Kamaruddin et al, 2021). Mzenzi and Gaspar (2021) show that, financial governance enhances the public organizations' competitiveness by improving the performance of internal and external auditors through the principles of competitiveness and the role played by border of directors and executive officials, in addition to enhancing the organizational structure with view to promoting financial performance, activating accountability on different levels, expanding the participation in accountability, and setting the necessary plans (Stafford and Stapleton, 2021). Xue and Niu (2019) emphasize that, transparency and accountability are necessary to activate financial governance, especially concerning the financial results and reports and disseminating them on all levels, along with the existence of administrative system ensuring the easiness of communications and information circulation.…”
Section: Financial Governance In Public Organizationsmentioning
confidence: 99%
“…SECP not only introduced CG codes 2002 in line with an Anglo-Saxon model but also adopted a compromised strategy to ease compliance with these codes. If competing logics exists, then compliance may result in decoupling, compromises and selective coupling (Mzenzi and Gaspar, 2022). Similarly, findings revealed that even these toothless codes faced active resistance from family businesses.…”
Section: Phase I (1995–2002) – Development and Implementation Of Cg C...mentioning
confidence: 99%