... evidence from a privately owned Egyptian insurance company. Findings The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes...

... the social and commercial tension in the creation of PMS within public or non-profit organisations (Rozenfeld and Scapens, 2020 ; Knardal, 2020 ; Gebreiter and Hidayah, 2019 ; Skelcher and Smith, 2015 ; Pache and Santos, 2013). Our empirical data are from a SE case study in Egypt (given...

...Ahmed Abdelnaby Ahmed Diab Purpose The purpose of this study is to provide a political explanation of management, accounting and control (MAC) practices in a traditional and unstable African setting. This was done by exploring the influence of latest revolutionary politics in Egypt along...

... its livelihood. Data were collected through a triangulation of interviews, documents and observations. Findings The study concludes that, especially in socio-political contexts such as Egypt, the organisational environment can better be understood and perceived as institutionally complex situation...

... opportunities for emancipation in the wider social context in which they are embedded. The official explanation for the failure to implement PBB in Egypt was obstruction by middle managers. The findings of this study provide an alternative explanation to that published by the World Bank for the failure...

... and/or integrity of the other (Gulati, 1995). Management control systems Embeddedness analysis Outsourcing relationships Accounting Egypt The growing trend towards outsourcing of accounting activities has been highlighted by a range of public and private sector organisations in various sectors...