Purpose

This study investigates state institutions' influence on corporate accountability and control practices in a rural African context. Exploring the different rationales behind state existence in the context of sugar production in Egypt, this work clarifies how accountability is practised differently in the case of the high centrality of state logics in the business sector.

Design/methodology/approach

Theoretically, the study draws insights from the institutional logics perspective. Following the case study approach, data are collected through interviews, observations and documents.

Findings

The study found that state institutions can play a supportive rather than a mere constraining role in the management, accountability and control processes. Notably, it clarified how state-related institutions were highly central and influential in a way that enabled them to curb the (negative) influences of the community and business institutions. In this context, it is social – rather than functional – accountability which emerges as the central control practice to achieve answerability and enforcement.

Originality/value

Thus, this study's reported findings confirm the role of institutional (political) logics as supportive in society.

中文翻译：

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国家制度逻辑中心化期间的问责过程：来自非洲农村背景的案例

目的

本研究调查了非洲农村背景下国家机构对企业问责制和控制实践的影响。在埃及糖生产的背景下探索国家存在背后的不同理由，这项工作阐明了在商业部门国家逻辑高度集中的情况下如何不同地实施问责制。

设计/方法/方法

从理论上讲，该研究从制度逻辑的角度得出了见解。遵循案例研究方法，通过访谈、观察和文件收集数据。

发现

研究发现，国家机构可以在管理、问责和控制过程中发挥支持作用，而不仅仅是限制作用。值得注意的是，它阐明了与国家相关的机构如何具有高度的中心地位和影响力，使它们能够遏制社区和商业机构的（负面）影响。在这种情况下，社会责任而不是职能责任作为实现责任和执行的中央控制实践出现。

原创性/价值

因此，本研究报告的结果证实了制度（政治）逻辑在社会中的支持作用。