Digital-enabled service transformation in public sector: Institutionalization as a product of interplay between actors and structures during organisational change

The derailment of large scale Digitally-Enabled Service Transformation Projects (DEST) in public sector has generated much attention and debate among the research community. However, most of the debates focus on the technology imperatives and/or strategic choices view. The micro-process of institutionalisation involving interplays between actors and structures in forming an institutionalised approach is hardly brought to the surface. Complex structure of government institutions, interaction of actors from various contexts and integration of multiple resources during DEST implementation has made the process of institutionalisation difficult. Combination of Institutional Theory (IT) and Structuration Theory (ST) concepts are used in this paper to examine an exemplar DEST project in the UK - 'Tell Us Once' (TUO). Findings show that actors and structures played significant roles throughout the institutionalisation stages. The actors reinforced or modified existing structures to suit their actions, and in return, the structure governed the actors' actions, to form desired behaviour. This social phenomenon happened recursively over period of time until a common practice emerged and the desired objective is achieved. The findings provide useful insights on good institutionalisation practices concerning the role of actors and structures within the institutionalisation process

Mobile Banking as Enabling and Constraining Financial Inclusion in Pakistan- A Theoretical Perspective

This paper provides a theoretical framework for exploring the role of new technologies for ‘banking’ the poor via mobile banking (m-banking) for financial inclusion in developing countries. It extends the literature beyond previous studies that examined m-banking through a technological or economic lens from the provider’s perspective, or from a collective national or regional level focussing on the individual user’s perspective. Thus the aim of the paper is to bridge the theoretical and methodological gap by justifying the application of Orlikowski’s Duality of Technology, as a socio-technical lens to evaluate how the social construction of m-banking enables and constrains poor women to access government-to person (G2P) payments, or digital social cash in Pakistan- a country that has been previously under researched. By shifting the level of analysis to the organisational level, the structuration framework helps us investigate the social and economic impact of m-banking in the restructuring of poor households for financial inclusion in Pakistan, and the effect of external and internal institutional forces in the redesign of emerging new technologies and financial practices. Furthermore, the paper debates why the socio-materiality of technology fails to provide a conceptual framework for this research. To conclude the paper highlights how the Duality of Technology contributes to new knowledge through a socio-technical perspective that underpins the philosophical orientation of the research to study the complex relationship between m-banking, households structures and social actors that provide an interpretive frame within the case study of the Benazir Income Support Programme in Pakistan

Understanding Management Accounting Changes in a Family-Owned Company: A Greek Case Study

This study seeks to understand the changes to management accounting controls in a large Greek company in the context of the rapidly changing socio-economic environment. The paper investigates the case of FA (here anonymised), a Greek dairy company, as it has been transformed from a small family-run firm to one of the biggest companies in Greece. Familial and informal management controls have been transformed into a relatively formal and professional form of control over the years. The dynamics and nature of management accounting changes are understood by drawing on critical realism, a theoretical framework pioneered by Roy Bhaskar (1975, 1979). Our analysis revealed that a changed wider structural environment, changed control needs of owners and ?politics of control within capital? between competing management positions (Armstrong, 1989) precipitated the changes in the management control practices of the organization

The Dynamics of Management Accounting Change in the Jordanian Customs Organization as Influenced by NPM Reforms: Institutional Pressures

Main Purpose: This study aims to explain the processes of management accounting change in the Jordanian Customs Organization (JCO) as well as in the Jordanian public sector within its socio-economic contexts, as influenced by NPM ideas and institutional pressures. It focuses on the regulative way in which new budgeting systems together with the managing-for-results approach were implemented throughout three levels of institutional analysis: political and economic level, organizational field level and organizational level. It also highlights the interaction process between these three levels from one side, and between management accounting and organizational change from another side. Design/methodology/approach: The study presents the results of an interpretive case-study (JCO) in the public sector. It adopts six steps of qualitative research design and uses triangulation of data collection methods including interviews, observations, and documents and archival records. It is also inspired by a contextual framework (Pettigrew 1987), since it has a holistic view that comprises different perspectives. Particularly, it draws on theoretical integration by synthesizing three recent approaches, respectively: Dillard et al’s (2004) framework inspired NIS for external processes and pressures; Burns and Scapens' (2000) framework inspired OIE for internal processes of change; and Hardy's (1996) framework inspired power and politics mobilization. Key Findings: The study recognizes that management accounting change was carried out in the 'from-top-to-bottom' level of institutional analysis, which confirms the 'path-dependent' and evolutionary nature of the change. It confirms the evidence that other factors, beyond economic factors, may also play an influential role in the implementation of management accounting change. It also concludes that there was a radical change of management accounting systems in the JCO case-study, which was not only a decorative innovation in management accounting but was also represented in the working practices. The study also confirms that management accounting is not a static phenomenon but one that changes over time to reflect new systems and practices. Management accounting change is a part of organizational change; hence management accounting rules and routines are part and parcel of organizational rules and routines. Research implications: The study has important implications for the ways in which change dynamics can emerge, diffuse and be implemented at three levels of institutional analysis. It provides a new contextual framework to study these dynamics based on an intensive and holistic view of an interpretive case-study in accordance with qualitative research-based 'Convincingness Criteria'. It also explains the interaction between the 'external' origins and 'internal' accounts, which identified that management accounting is both shaped by, and shaping, wider socio-economic and political processes. This broad sensitivity to the nature of management accounting has important implications for the ways of studying management accounting change. For example, changes in the political and economic level, particularly with respect to the introduction of the National Agenda, have resulted in changes in structures and systems at the organizational level, particularly regarding budgeting systems. Originality/value: The study contributes to both MA literature and institutional theory by providing further understanding and 'thick explanation' of the dynamics of management accounting change in the Jordanian public sector: i.e. explaining the implications of the contextual framework for studying management accounting change; overcoming some of the limitations of NIS and OIE; and clarifying the necessity for bridge-building between the institutional theories to expand their level of analysis

A Consulting Giant; a Disgruntled Client: a ?Failed? Attempt to Change Management Controls in a Public Sector Organisation

There has been very little research into management consulting interventions in public sector organisations especially in emerging economies. This paper aims to fill this void by narrating the empirics of a consulting assignment carried out by a large international consulting firm in a Pakistani public sector organisation. The paper found that consultants? recommendations of modern day management accounting and control practices, such as a modern performance measurement system and a ?state-of-the-art? information system, were rejected by the management, who stopped the balance of payment of the consultants? fee. Employing a theoretical perspective that focuses on the structural conditions facing both the client and the consultants, and the strategies adopted by the consultants and the client, the paper aims to explain the empirics of the case. Through identification of the structural conditions operating in emerging economies, this paper sheds light on the nature of the relationship between consultants and client in these settings. The consultants? strategies and what went ?wrong? with these strategies was also analysed. Client management counter-strategies and management?s reasons for implementing them were also explored. Thus, through structural and strategic analysis, this paper aims to enhance our understanding of the dynamics of management consulting in public sector organisations especially in emerging economies

Towards Managed Structuration: Exploring Bridging Mechanisms for IS Enabled Change in Multi-site Implementation Projects

This paper aims to enhance our understanding of the bridging mechanisms underlying information system (IS) enabled change in multi-site implementation projects, and explore opportunities for intentionally shaping such change. To achieve this, we develop and empirically demonstrate the added value of a multi-site practice perspective. The perspective conceptualizes IS-enabled change as a product of interactions between processes in two related socio-technical systems: the project and local implementation sites. We introduce the term ‘bridging mechanisms’ to pin point three interaction types between the project and local site that contribute to IS-enabled change: practice alignment, shifting actors, and shared action. We analyse bridging mechanisms during the implementation process of a government funded project implementing IS in order to enhance older adults’ social networks and enable them to live at home independently at three local sites. Drawing on insights derived from this empirical analysis as well as previous literature, we discuss how the multi-site practice perspective brings together known change interventions in a holistic perspective on multi-site implementation. Moreover, we propose three practical applications of bridging mechanisms, i.e., bridging tactics, that allow for managed structuration during multi-site IS implementation

A social theory of performance : a structuration approach

This study embarks on a journey into the realm of organisational performance from a structuration perspective, seeking to unravel the multifaceted processes and capabilities that enable organisations to thrive amidst the ever-changing currents of their socioeconomic, political, and cultural surroundings. The research goes beyond common boundaries of performance analysis, inviting scrutiny into how organisations not only respond to change in the social environment in which they perform but also exert their influence upon them. Drawing from the meticulous examination of a case study centred on alcohol policy in Scotland, the study highlights the reciprocal interactions between agency, agents, and social structures. It argues that organisational performance results from the continuous interaction between organisations and the social context in which they operate, emphasising their dynamic and evolving relationship. This research enriches our understanding of organisational performance by bridging the gap between micro level actions and macro level social structures. It proposes a structuration model that acknowledges performance as a dynamic and dialectical process influenced by historical, contextual, and temporal factors. It underscores the need for a holistic exploration of performance, considering the multifaceted nature of organisational existence. It emphasises their adaptability and resilience amidst change as organisations navigate dynamic socioeconomic landscapes. The research advocates an empirical approach to organisational performance, drawing insights from real-world cases, and encourages scholars and practitioners to push beyond traditional boundaries in performance analysis.This study embarks on a journey into the realm of organisational performance from a structuration perspective, seeking to unravel the multifaceted processes and capabilities that enable organisations to thrive amidst the ever-changing currents of their socioeconomic, political, and cultural surroundings. The research goes beyond common boundaries of performance analysis, inviting scrutiny into how organisations not only respond to change in the social environment in which they perform but also exert their influence upon them. Drawing from the meticulous examination of a case study centred on alcohol policy in Scotland, the study highlights the reciprocal interactions between agency, agents, and social structures. It argues that organisational performance results from the continuous interaction between organisations and the social context in which they operate, emphasising their dynamic and evolving relationship. This research enriches our understanding of organisational performance by bridging the gap between micro level actions and macro level social structures. It proposes a structuration model that acknowledges performance as a dynamic and dialectical process influenced by historical, contextual, and temporal factors. It underscores the need for a holistic exploration of performance, considering the multifaceted nature of organisational existence. It emphasises their adaptability and resilience amidst change as organisations navigate dynamic socioeconomic landscapes. The research advocates an empirical approach to organisational performance, drawing insights from real-world cases, and encourages scholars and practitioners to push beyond traditional boundaries in performance analysis

International migration and social theory

Examining how migration has been theorized and using empirical examples to explore hot topics, this book shows how migration cuts to the heart of notions of identity, home and belonging

RETHINKING LINEAR ACCOUNTS OF TRANSACTIONAL SEX IN LITERATURE WITH STRUCTURATION THEORY…. FEMALE NIGERIAN UNIVERSITY STUDENTS AS A CASE STUDY

Dominant transactional sex literature attribute Nigerian female university students’ engagement in transactional sex to mostly their structures. In contrast, this thesis argues that both structure and agency are instantaneously implicated in transactional sex. To corroborate this stance, Giddens’ structural duality construct is adapted to Stones’ reconstruction of structuration theory for empirical research and used to interrogate, synthesize and re-orientate Nigerian transactional sex literature. Based on the analytical device of the students’ context and conduct analysis, findings strongly indicate that components of the students’ analytical external structure, such as gender structure, patterns their internal structure or habitus, such as their sexual scripts, which suggests that women depend on men for financial and material security in exchange for sex. The students’ own knowledgeability about, and orientation toward transactional sex in turn, informs their agencies or active engagement in transactional sex, which produces intended outcomes, such as the students’ acquisition of luxury goods, which enhances their social status on campus, and/or unintended outcomes, such as poor grades. These outcomes filter back into society through socialisation, peer ideologies and adaptation, which (un)intentionally renews the transactional sex structuration cycle. Essentially, findings corroborate this thesis claim that structure and agency are simultaneously implicated in female Nigerian university students’ transactional sex – in a manner that grants neither structure nor agency instigative primacy

Change Management as a Critical Success Factor in e-Government Implementation

Change management in e-government implementation is a very complex issue. E-government services are frequently distributed over different IT systems and organizations. There are also events from outside the public administration that cause changes such as government policies and legislation, public-private partnership, etc., and finally a huge resistance to change exists in public administration proverbial. Another problem is that the e-government is predominantly seen only as a technology mission and not as an organizational transformation issue. Those are probably the main reasons that the existing literature about change management in e-government is still missing at large. There are articles dealing with some aspects of changes affected by the new technology implementation, however, there is no comprehensive framework that would identify changes that have to be managed in e-government implementation. Therefore, the main aim of the paper is to identify a comprehensive set of changes that have to be considered in e-government implementation and the role of leadership in such processes. Finally, the paper proposes a conceptual model of change management in e-government implementation.change management; e-government; new leadership style; change management model of e-government implementation