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Keywords: Institutional logics
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Journal Articles
Determinants of risk reporting practices in Saudi Arabia: an institutional perspective
Available to Purchase
Journal of Accounting in Emerging Economies (2025) 15 (5): 1054–1086.
Published: 22 August 2025
... that there are no competing interests to declare. 16 01 2025 09 07 2025 24 07 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Institutional theory Institutional logics Corporate risk reporting IFRS 7 Saudi Arabia In today’s...
Journal Articles
Implementing IFRS for SMEs in Saudi Arabia: views of SME owners and managers
Available to Purchase
Journal of Accounting in Emerging Economies 1–16.
Published: 21 August 2025
... adopts an interpretive approach, using an institutional logics framework, contrasting “traditionalist” and “modernisation” logics. A total of 52 semi-structured interviews, mainly with owners, managers and advisers of SMEs, were undertaken. Findings Respondents noted that adopting IFRS for SMEs...
Journal Articles
Beyond bias in performance measurement and rewards practices: the role of informal networks in social inequality within global professional service firms
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Journal of Accounting in Emerging Economies 1–25.
Published: 21 August 2025
... operating in the Middle East. Using an institutional logics lens, it examines how macro-level contradictory logics influence the reproduction of these practices at the micro-level. Design/methodology/approach The paper utilizes a single case study research design and inductively examines the enactment...
Journal Articles
Managing competing institutional logics in governance of public-sector entities in Tanzania
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Journal of Accounting in Emerging Economies (2022) 12 (3): 507–546.
Published: 23 December 2021
...Siasa Issa Mzenzi; Abeid Francis Gaspar Purpose The 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/approach In the paper, empirical...
Journal Articles
Performance budgeting as a “creative distraction” of accountability relations in one Russian municipality
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Journal of Accounting in Emerging Economies (2020) 10 (3): 399–424.
Published: 14 May 2020
... Russian municipality's implementation of PB under central government pressures during 2013–2017. Using triangulation of 25 interviews, documentary analysis and field observations, we employed institutional logics to guide the study. Findings The paper demonstrates the dynamic properties of PB...
