Neo-liberal reforms in Sub-Saharan African countries, under pressure from international donors, have increased the number of mixed-type inter-organisational relationships in their public sectors. However, existing accounting studies often ignore the role of institutional environments and institutionally embedded agents in shaping these relationships. This is an important omission in Sub-Saharan Africa given its institutional complexity. This paper reports a case study of a national public pension fund in a Sub-Saharan African country which invests in real estate developments through mixed-type inter-organisational relationships. We show how it develops new inter-organisational management controls by selectively coupling its private sector and public sector logics at the organisational level, while at the individual level institutionally embedded organisational actors, drawing on social identities which enact societal-level logics, can impede (and possibly subvert) these controls. For this purpose, we develop a conceptual framework by drawing on the institutional logics perspective, and especially microfoundations provided by Thornton and her colleagues, which recognises institutional logics at various levels and highlights the importance of social identity and embedded agency. We argue that, rather than implementing the ‘best practices’ from developed countries, research should look for African solutions which build on and adapt traditional institutional logics and practices.

在国际捐助者的压力下，撒哈拉以南非洲国家的新自由主义改革增加了公共部门中混合型组织间关系的数量。然而，现有的会计研究往往忽视制度环境和制度内嵌入的代理人在塑造这些关系中的作用。鉴于其制度复杂性，这是撒哈拉以南非洲的一个重要遗漏。本文报告了撒哈拉以南非洲国家的国家公共养老基金的案例研究，该基金通过混合型组织间关系投资房地产开发。我们展示了它如何通过在组织层面选择性地耦合其私营部门和公共部门的逻辑来开发新的组织间管理控制，而在个人层面，制度上嵌入的组织参与者，利用制定社会层面逻辑的社会身份，可能会阻碍（并可能颠覆）这些控制。为此，我们通过借鉴制度逻辑的观点，特别是 Thornton 和她的同事提供的微观基础，开发了一个概念框架，该框架承认各个层次的制度逻辑，并强调了社会认同和嵌入式代理的重要性。我们认为，与其实施发达国家的“最佳实践”，不如研究应该寻找 尤其是 Thornton 和她的同事提供的微观基础，它承认了各个层面的制度逻辑，并强调了社会认同和嵌入式代理的重要性。我们认为，与其实施发达国家的“最佳实践”，不如研究应该寻找 尤其是 Thornton 和她的同事提供的微观基础，它承认了各个层面的制度逻辑，并强调了社会认同和嵌入式代理的重要性。我们认为，与其实施发达国家的“最佳实践”，不如研究应该寻找建立在并适应传统制度逻辑和实践的非洲解决方案。