Background of the Empirical Study: The Transformation of Extra-Organisational Institutions in Egypt

Abstract

Scott (2001: 182 & 184) refers to deinstitutionalisation as ‘processes by which institutions weaken and disappear … the weakening and disappearance of one set of beliefs and practices is likely to be associated with the arrival of new beliefs and practices’. Egypt is in economic transition from an inefficient command economy to an efficient and liberalised free market economy. It has adopted a number of reform programmes that transform the circumstances in which Egyptian organisations operate. These programmes create new extra-organisational institutions¹ that shape and constrain, among other things, management accounting change processes in Egyptian organisations.