Stratified ontology, institutional pluralism and performance monitoring in Zambia’s health sector

IF 2.4 Q2 BUSINESS, FINANCE Journal of Accounting and Organizational Change Pub Date : 2021-06-10 DOI:10.1108/JAOC-06-2020-0081
Joseph Phiri, Pinar Guven-Uslu
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引用次数: 1

Abstract

Purpose This paper aims to investigate funding and performance monitoring practices in Zambia’s health sector from an institutional and stratified ontology perspective. Such an approach was deemed appropriate in view of pluralistic institutional environments characterising most African economies that are also considered to be highly stratified. Design/methodology/approach Blended with insights from stratified ontology, the paper draws on institutional pluralism as a theoretical lens to understand the institutional structures, mechanisms, events and experiences encountered by actors operating at different levels of Zambia’s health sector. The study adopted an interpretive approach that helped to investigate the multifaceted and subjective nature of social phenomena and practices being studied. Data were collected from both archival sources and interviews with key stakeholders operating within Zambia’s health sector. Findings The study’s findings indicate the high levels of stratification within Zambia’s health sector as evidenced by the three sector levels that possessed different characteristics in terms of actor responses to donor influence. This study equally demonstrates the capacity of agents operating under highly fragmented institutional environments to engage in enabling and constraining responses depending on the understanding of their empirical world. Originality/value Through blending insights from stratified ontology with institutional pluralism, the study contributes to the literature by demonstrating the enabling and constraining reflexive capacity of agents to exercise choices under highly fragmented institutional environments while responding to multiple demands and expectations to sustain the co-existence of diverse stakeholders. Accordingly, the study advances thinking on the application of institutional theory to critical accounting research in line with recent ontological and epistemological shifts in institutional theory.
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赞比亚卫生部门的分层本体、机构多元化和绩效监测
本文旨在从制度和分层本体论的角度调查赞比亚卫生部门的资金和绩效监测实践。鉴于大多数非洲经济体的多元化体制环境被认为是适当的,而这些经济体也被认为是高度分层的。设计/方法/方法结合分层本体论的见解,本文利用制度多元论作为理论视角,了解在赞比亚卫生部门不同层面运作的行动者所遇到的制度结构、机制、事件和经验。这项研究采用了一种解释性的方法,有助于调查所研究的社会现象和实践的多面性和主观性。数据收集自档案资料和对赞比亚卫生部门主要利益攸关方的访谈。研究结果表明,赞比亚卫生部门的分层程度很高,三个部门级别在行动者对捐助者影响的反应方面具有不同的特点。这项研究同样证明了在高度分散的制度环境下运作的主体根据对其经验世界的理解,参与促成和限制反应的能力。原创性/价值通过将分层本体论的见解与制度多元论相结合,本研究展示了在高度碎片化的制度环境下,行为主体在应对多种需求和期望以维持不同利益相关者共存的同时,行使选择的自我反射能力,从而为文献做出了贡献。因此,该研究提出了将制度理论应用于批判性会计研究的思考,以符合最近制度理论的本体论和认识论转变。
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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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