“…This lack of previous management accounting literature to explore the influence of institutional pressures at the field level on SEs' internal PMS and institutional logic was the motivation for this study. Most previous studies, reinforced by different theoretical explanations and empirical methodologies, explore SEs' internal PMS and institutional logics at both the organisational and individual levels, both in developed and developing contexts (Rozenfeld and Scapens, 2020;Knardal, 2020;Ferry and Eckersley, 2020;Manville and Greatbanks, 2020;Kaufman and Covaleski, 2019;Diab and Metwally, 2019;Busco et al, 2017;Contrafatto and Burns, 2013). However, there is still a lack of existing literature and hitherto unexplored linkages on the influence of institutional forces, at a macro-level, on the creation and use of a PMS, at a micro-level.…”