Institutional logics and risk management practices in government entities: evidence from Saudi Arabia

IF 2.4 Q2 BUSINESS, FINANCE Journal of Accounting and Organizational Change Pub Date : 2021-09-13 DOI:10.1108/jaoc-11-2020-0195
Peter Murr, Nieves Carrera
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引用次数: 2

Abstract

Purpose This study aims to understand how institutional logics influence the adoption and implementation of risk management (RM) practices by government entities in a non-western, developing country. Design/methodology/approach This study draws on the institutional logics perspective (ILP) to analyze a case study of a government entity in Saudi Arabia. Data were obtained from semi-structured interviews, observations and documentary evidence. Findings Findings suggest that the adoption and implementation of RM projects by Saudi governmental agencies was rooted in a traditional logic, even though the catalyst of the government for adopting a RM culture across government agencies was framed within a reform program inspired by a modernization logic. In the entity under investigation, the RM project led to an unstable situation where actors were confronted with these two competing logics. Although the project used manifestations of a modernization logic, the actions of individuals within the organization were embedded in a traditional logic. Research limitations/implications The study is based on a single case study in a specific country, limiting the generalizability of the findings. Originality/value This study provides novel evidence of the adoption and implementation of RM in governmental entities in a developing, non-western, country using ILP. Doing so enhances our knowledge about how managers struggle with competing institutional logics in an underexplored setting and enriches current accounts of key drivers and barriers of RM. It also addresses calls for a deeper understanding of the logics and managerial practices interplay in the public sector.
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政府实体的制度逻辑和风险管理实践:来自沙特阿拉伯的证据
本研究旨在了解制度逻辑如何影响非西方发展中国家政府实体采用和实施风险管理(RM)实践。设计/方法/方法本研究利用制度逻辑视角(ILP)分析沙特阿拉伯政府实体的案例研究。数据来自半结构化访谈、观察和文献证据。研究结果表明,沙特政府机构采用和实施RM项目植根于传统逻辑,尽管政府在政府机构中采用RM文化的催化剂是在现代化逻辑的启发下制定的改革计划中。在被调查的实体中,RM项目导致参与者面临这两种竞争逻辑的不稳定局面。尽管该项目使用了现代化逻辑的表现形式,但是组织中个人的行为被嵌入到传统逻辑中。研究局限性/意义本研究基于一个特定国家的单一案例研究,限制了研究结果的普遍性。原创性/价值本研究提供了新的证据,证明在一个发展中非西方国家的政府实体中采用和实施了资源管理。这样做增强了我们对管理者如何在一个未充分探索的环境中与竞争的制度逻辑作斗争的认识,并丰富了对RM关键驱动因素和障碍的当前描述。它还呼吁更深入地了解逻辑和管理实践在公共部门的相互作用。
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来源期刊
CiteScore
4.80
自引率
15.80%
发文量
30
期刊介绍: The main objective of the journal is to provide a platform for researchers and practitioners from multiple disciplines to disseminate information on organizational and accounting systems change. To achieve this, the journal will be directed at mapping out contemporary changes in the new global business environment. It will seek to explain the new techniques, processes, and philosophies associated with the rise of strategy-oriented accounting and information systems.
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