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Title: Institutional dynamics of cost management change : a case study from Egypt
Author: Alsaid, Loai Ali Zeenalabden Ali
ISNI:       0000 0004 5368 0951
Awarding Body: University of Aberdeen
Current Institution: University of Aberdeen
Date of Award: 2015
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This thesis provides an empirical case study as to whether, and, how the macro political dynamics might lead to the micro organisational changes of cost management practices in public sector organisations. It draws on Dillard et al.'s (2004) version of institutional theory complemented by Burns and Scapens' (2000) model. Empirical data for the thesis came from an extended case study (Burawoy, 1998) of a state-owned enterprise in the Egyptian Electricity and Energy (E&E) Sector, in which semi-structured interviews, field observations and documentary analysis were deployed as the data collection methods. The thesis highlights the necessity of seeing cost management change, especially in the politically sensitive public utilities in less developed countries, as an institutional political change that brings together the wider political objectives of the state and the narrower economic objectives of the firms. Accordingly, it provides a political theorisation for cost management change in the public sector. There, the dynamics are the fact that the E&E costs in the Egyptian business environment are historically managed at three distinct but interrelated institutional levels: political level, field level, and organisational level. For example, with the failure of re-privatisation attempts, new forms of periodic control reports have emerged including a 'cost report' which has been instrumental in changing managerial actions and behaviours. With modernisation programmes accompanied by reprivatisation attempts, initiated by the Egyptian government and supported by the international development agencies such as the World Bank and the European Union, advanced ERP technologies have been brought in to institutionalise costing rules and routines. With ERP, the organisational management under what are effectively military practices has re-defined cost management processes into a single procedural protocol.
Supervisor: Not available Sponsor: Beni-Suef University ; Ministry of Higher Education ; Egypt ; Egyptian Educational and Cultural Bureau ; London
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available
Keywords: Government business enterprises ; Finance ; Public ; Middle Egypt Electricity Distribution Co ; Energy policy